The Goldfield news and weekly tribune. [volume] (Goldfield, Nev.) 1911-1947, 1914-02-07
He TAKES ISSUE
WITH THATCHER
DISTRICT ATTORNEY DISkIN
GIVES VIEWS ON OPINION
RENDERED

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District Attorney M. A. Diskin has
taken issue with Attorney General
George Thatcher as to the latter's
opinion on the nevada tax commits
sion law to the effect that, under
the heading of public utility cor
porations, the property of a rail-
road, including its shops, should be
assessed as a whole and the revenue
derived therefrom distributed to the
counties throug which it operates
upon a mileage basis. In a letter to
the Nevada tax commission bearing
upon the opinion rendered by the
attorney general, District Attorney
Diskin says:
Your letter relative to the assess
ment of railroads is at hand.
| have carefully investigated this
matter, with the view, if possible, to
omit the taxation of the Tonopah
and Goldfeld shops, owned by the
Tonopah and Goldfield railroad, at
Goldfeld, Nevada, from the operation
of the unit value.
The statute is not as plain as II
might be, but for the purpose OF
directly effecting this county there
is Just one term to be construed; to
wit: And other property, or any
part thereof USED DIRECTLY IN
THE OPERATION OF ANY SUCH
BUSINESS of any such (%railroad)
company"
To ascertain what is meant by the
words, used directly in the opera
ton of any such business" we ma!
look to the whole act to find, /
possible, the legislatures intent
Those things enumerated are plainl.
those used in the direct, in contra
distinction to those indirectly, uset
in the operation. We find road beds
rails, bridges, rolling stock, etc.
stated. This shows what direct u.s.
in the business means, viz: tina
which is necessary in operation.
Are railroad shops used directl.
in the operation of a railroad? TIL
authorities are divided on this ques
ton, and many we'll considered case
can be found to support each side o
the question.
However, Esmeralda county de
sires to protest against this destruc
ton of the statute, for the reason
that it will work an injustice upon it
taxpayers. The railroad shops ar,
accorded the fire protection of tn,
town, which is maintained by tn
town at a great expense. If any la
Dor trouble should arise, Goldfiel'
and Esmeralda county would be pu
to the expense Of enforcing the law
Nye county nor Mineral county
while securing the benefit a%ccruini
by virtue of this proposed plan
would not be in a position, and coul'
not give the railroad that which j
the very purpose of taxation.
1t seems as injustice hat Johl
Doe be compelled to pay a tax TO
the support of the county govern
ment, and a railroad owning rea
estate in the same county and ex
pecting from the county the same pro
lection as John Doe, yet the RAILROAD
instead of paying into the count
where it's shops are situated, pay
into other counties, which so far a
the shops are concerned are not oh
ligated to, and cannot give, anything
in return.
We do not object to the unit valu,
on those things used DIRECTLY il
the operation of the railroad, blu
we do think it is an injustice to Civ
other counties the benefit of thu
shops, which are, or can be, an eX
pense in this county's government
and permit other counties to reap
benefit with nc corresponding re
turn.