The Churchill county standard. (Fallon, Nev.) 1908-1920, 1914-05-27
THE STATE TAX COMMISSION
Tax Commissioner Discusses
Phases of The States System
of Raising Funds.

WcuL id5l Wtth DIT lue Coutiuoloh VI
his Investigations in this valley. His
visit to the mining district was for
the purpose of effecting a solution to
entanglements involving taxation
matters. While here Mr.. Boyle
gave this paper the following inter-
view, which will tend to clear up
numerous doubts in the minds of
our readers regarding the aims and
purposes of the state tax commits
sions:
1.-THE sole business of the tax COM
mission is the securing of equaliza-
tion in assessments. 1t has moth
ing whatever to do with the expenses
of state and county government. The
legislature contracts all the bills
which must be met by the taxpayers
and sets the state tax rate which de-
termines the amount of revenue col
lected by the state on the aggregate
assessment of all property within
its confines.
THE legislature at its last session
appropriated in round numbers ST.
$50, 900 and set the state tax rate at
Sc cents for 1913 and 60 cents for
1914, two cents of the last amount
not being applicable to the ordinary
running expenses of the state gov
ernment. In order to meet its obli-
cations and to take care of floating
Indebtedness of about 100000
which was created prior to the crea-
tion of the tax commission, 1t was
necessary to increase the assessment
in 1918 to $113,000,0 900 and in 1914
to approximately s127, 100000, the
larger amount returning practically
the same sum of money to the state
treasury as that returned by the
smaller assessment.
THE commission has just conn.,
pleted the valuation for assessment
of the railroads and public utility
corporations and increased the assess
ment of this class of property in
round numbers seven million dol
lars over the figures at which is was
assessed in 1918, all of this class of
property being rated at full go per
cent of its cash value.
THE assessment of the mining
industry, including its net proceeds,
was made in 1913 on so per cent
basis, and in 1914 upon an so per
cent basis, the differential being con-
sidered equitable in view of the fact
that our constitution and statutes
provide for a classified assessment
upon mines. AS result of the
1913 assessment the tax commission
adjusted the bullion tax with the
larger mining companies after the
full returns had been made to the
county assessors, and collected be-
tween $50. and $4,000 in addi-
tional taxes from the larger mining
interests, three companies in SOUTH
ern Nevada paying amounts of S27,-
600, $23,000 and $4,000 respect
lively, with many minor increases
from smaller concerns. The min
ing tax in Churchill county was
practically doubled in 1913 as a re-
suit of our activities. In the past it
has been the practice for certain
mining companies to maintain separ-
ate and distinct corporations which
operated the milling plant adjuncts
of producing mines. and these mill
ing companies 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 corpora
tions has been eliminated and the
actual net proceeds are returned for
assessment purposes. The estimat-
ed increase in the mining assessment
of 1914, compared to that of last
year. will be about s2,000.000.
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 one hundred per cent or
about $3,O00,O00.
'In addition to the work of classi-
flying lands and equalizing the land
assessment throughout the state. the
work upon which l am now engaged,
we have been for the past year
checking up the assessment against