The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1914-06-06

| l'y' WIN many HiillOT increases
from smaller concerns. The mining
tax in Churchill County was practic-
ally doubled in 1913 as a result of
our activities. In the past it has
been the practice for certain mining
companies TO maintain separate and
distinct corporations which operated
the milling plant adiuncts of produc-
ing mines, and these milling COM
panies charged an arbitrary milling
cost against the production of the
mines, thus defeating the bullion tax
purpose.
AS far as taxation is concerned
every one of the milling corporations
has been eliminated and the actual
net proceeds are returned for assess
ment purposes. The estimated in
crease in the mining assessment of
1914. compared to that of last year,
will be about So, 100000.
Much has been said regarding
the assessment of livestock, the COM
mission having provided a rule for
the year 1914, which appears favor
able to this class of property. 1t
should be borne in mind, however,
that in 1912, prior to the creation of
the tax commission, less than 40 per
cent of the livestock of the State was
assessed. The increase in the assess
ment of this class of property effect
ed by the commission in 1914 will be
almost 100 per cent or about Sc, ,O00,-
600.
In addition to the work of classi-
flying lands and equalizing the land
assessment throughout the State, the
work upon which | am now engaged,
we have been for the past year check
ing up the assessment against the en-
tries in the State and Federal Land
Offices and have brought to light the
fact that there are many hundreds
of thousands of acres of land within
Nevada which have never been as
sessed at all and which will go
on the roll this year for the
first time. The same work has
been done in checking up the
/ assessment of patented mining
claims and it may be said that the
State taxes which will be derived
this year from property never before
assessed will pay the cost up to the
present time of the tax commission
several times over, and will continue
to bring revenues to the State and
counties in the future.
AS stated in the foregoing there
is no increase in the amount of taxes
to be collected for State purposes
this year, the increases in valuation
of property being met by cores
ponding decrease in the State rate.
The same is practically true of the
county taxes, nearly every county in
the State having levied the 1914 rate
considerably lower than the rate pre-
vailing last year. The tax commits
sion has no power to change the
State rate but in the event of an as
sessment larger than will be needed
to produce the necessary State rev.
enue it has the power to reduce the
assessment as was done in Churchill
County last year. while the county
commissioners have the power to set
the county rate at any time, and will
undoubtedly make the rate lower If
the assessment proves larger than
was anticipated when the county
budget was made,
"The tax commission costs the tax
payers $l3, 400 annually, but it COM
pletely supplants the State Board OF
Assessors and the ex-State license
and bullion tax agent, two depart
ments which were abolished when
the commission was created, and
which together cost the taxpayers
S65OO per year. The net cost OF the
commission is therefore $1,000 per
annum.
I'm Churchill County it is deemed
that more equitable assessment
can be arrived at this year than has
been the previous rule. Alta confer
ence with local officers, held last
week it was decided that the Govern
ment's equity in homesteads should
he exempt, this Interpretation ap-
plying to all homestead lands for