The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1915-05-22
Personal Property Assessments


The county assessor when assessing
property is required to collect the per-
sonal IrOle.ty tax ia f'.l unless there
is also redl estate sefN ing as an assur-
anee that the tax will be paid Ii the
assessment is made between January 1
and the time the county commissioners
make the tax levy the assessor shall
collect ON the basis of last yearrs's rate
plus 10 per cent of the sum-. which
the current rate is found the taxpayer
shall receive his rebate from the 10
per cent advance. If the current rate
is fSss than the preceding year, the
taxpayer snail nevertheless get no
more back than 10 per cent because
all but the 10 per cent will have been
'apportioned by that time.
Assessing Mortgaeed Property
mortgage is considered an inter-
est in the property mortgaged, except
as 70 railroads and other quasi public
Ltil'tnes, when presumably it is an as
set H. Itself The assessors shall treat
such mortgage as an interest or part
IF the property and the assessment OF
The lrtldtJ and mortgage shall &c
together but in 10 case must the val
atipn for tlxati"n exceed the value
of the property.
County Assessments
Between the first day of January
and the second Monday in July OF
each year, the county assessor shall
! ascertain by inquiry and examination
ALI property in his county subject t.
taxation whether r,al or personal ant
| he names of the owners. He shall
lhen determinethe true cash value o
| Ill such property and he shall ther
| list and assess the same against tn,
| owners. The intangible or franchise
clement in the value of a public util-
ity shall be added to the physical valu,
md considered a portion of the tru,
! lash value. The assessor shall demand
statements from persons, firms an,
| corporations and their officers, nclud
| ing bankers or real estate and per-
| sonal property owned or claimed and /
| anyone refuse or give a false oath h,
| nay be arrested and fined for a mis-
leneanor SO to $500 or may be pu
the county Jail for from 10 days t.
| three months or both fine and impris
JnInent may be ordered. In certain
alses where no statement can be ha6
the assessor is empowered to make al
H.. innate of the value and assess il
| cordiniyly. Ii the name is known /
| shall be used but if unknown the as
| sessment shall be made as against un
knowno wner
| 1t is the duty of the assessor at tn
end of each month to report to tn,
district or prosecuting attorney of thu
| tourty the names of all persons neg
| lecting or refusing to give statement
| required and it is the duty of the dis
.rlct or prosecuting attorney to prose
| ,le all such offenders.
} The Revenue Act, Etc.
This act defines the licenses to b,
collected for state and county pur.
| ooses making the sheriffs ex-offici
state license collectors as well al
| collectors of such county licenses a
| 'enain.
| The sheriff shall collect the follow
| ne licenses: Billiards or pool, per ta-
| ole IS per quarter; nine pin, ten-pil
| n bowling alley in use $40 per quar-
| er. Theatre, opera house or amuse
merit hall while in use for business, 81
| DER day when less than for one mont h
| 20 foi one month; $40 per one quar-
! 2r or SIS for one year. Does not ap
! lly to town polling less than 30(
| votes. For each circus exhibition, etc.
$40. Other exhibitions for profit Of
sain $40 per day
| Dealers in cigarettes or cigarette
paper, SIS per quarter. Unlawful t.
sell or give away cigarettes or cigar
atte paper to persons under Il year:
II age.
County Liquor License
| u tiil X 80. fbplying to sales
| less than one quart within a city ol
| within an: E.ilt tl,IC'f, $50 per quar-
| ter; persons dispensing liquor in con
ne~ ION with the entertainment o
treV' lers ore mile or more from city
| is pcr quarter. Persons outside of al
-ncorpo rated city must apply for lie
| Ars. the liquor board of the county
cons isting of the board of county com
nissioners. and they may refer the pc
| tttiph To- the sheriff. Provision is mad
fGf temporary permit pending I
|