The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1914-04-18

With few notable exceptions, all
of the states in the union depend in
a large measure on the general prop
erty tax for the revenues necessary
to maintain them.
The almost universal use of this |
system speaks well for its general
adaptibility, but that it lends itself
everywhere to serious abuses whenl
administered by a set of detached
county governments is clearly indi-
Gated in the fact that thirty-six of the
forty-seven states have found it
necessary to create Tax commissions
or State Boards OF Equalization en-
powered to supervise and direct the
work of the county revenue officers.
Nevada, next to the last of the
western states to seriously undertake
the business of tax reform through
the medium of centralized authority
over the whole revenue system, en-
acted tax commission bill at the
twenty-sixth session of the legislature
which received the approval OF the
governor and became law on March
goth, 1913. New Mexico during the
latter part of the same year created
a tax commission, making the list OF
the western states maintaining some
such organization complete.
With the exception of California,
where state and county revenues are
derived from specific classes of prop
erty assessed either for state or coun-
ty purposes but never for both, all OF
the western states collect the bulk
of their state and county revenues
a
same as our own. That they have all
without exception, found 1t necessary
to attempt a centralized supervision
of the matter is, in itself, the strong
est evidence that such authority is
necessary In the whole science OF
government there is no more trying
or difficult problem than the assess
ing of the burden of government
equitably against those who enjoy its
benefits.
Oppose Indirect Taxes.
The public is no longer content tt
pay the host of indirect taxes which
it paid in the past, in the disguise o.
excessive charges for transportation
and for services or commodities
which the quasi public corporations
must supply. 1t has become too in
telligent to continue the application
of ordinary court procedure with 1T
attendant ruinous expense to certain
forms of controversy, especial refer
ence being made to the elimination o
water right litigation by the state en-
gineer's department. 1t seeks to con
serve life and health and to promot
the general welfare by an increasing
application of the police power o
the state to the betterment of SAN
tary conditions and the regulation o
it's industries. That the actual savin
in dollars and cents to the people o
the state vastly exceeds in amour
the cost of the various arms of tn
administration entrusted with tn
regulation of those conditions whic
formerly imposed the indirect taxes
is appreciated by every thinking eli
izen, but regulation cannot be ha
without cost and the direct tax ha
grown in Nevada, as it has in ever
progressive civilized country in tn
world which has undertaken to guar
the interests of it's people agains
those insidious forms of taxatio
which assessed them for the benef
of the individual or the corporatio
and not for that of the whole con
munity,
Revenues, How Derived.
The state of Nevada and its CO.
stituent counties together mainta1
their respective governments, in tt
main, on the revenues derived fro
the general property tax and the ia
on the net proceeds of mines, suppl
menting this are O system
business licenses, (2) a poll tax, {;
interest of the fund created by Il
sale of state lands, this revenue b
ing dedicated to the support OF ed
cation, (4) a system of fees, fines al
escheates, and 60 a small but gro
ing revenue from the prison farm al
sundry miscellaneous sources. tt
total annual receipts or the state al
counties is in round numbers. thr
and one half million dollars, of whit
in 1913 two million nine hundr
thousand dollars was raised by tax
ton. The aggregate assessment
all property in the state, including T.
proceeds of mines was approximate
one hundred and fifteen million d
lars, ana the 0QudllZeU average Std
and county rate combined was 81.
on each one hundred dollars of
sessed valuation, $1S6 being the av
age county rate and sc cents t
state rate. The state receives
this assessment, therefor, appro
mately seven hundred and fifty thu
sand dollars, and the counties t
million one hundred and fifty thu
sand dollars. OF the states prop
ton, or rs per cent of the whole, ;
proximately seventy thousand dolls
is dedicated to exposition purpos
leaving six hundred and eighty tn
sand dollars to meet the running
penses of the state government,
GLIDING substantial returns in varie
forms to the counties themselves,
Just one-half of the amount app
priated for the two year period by
last session of the legislature.
The foregoing takes no account
city, town and other special tai
which are levied on the property