Daily independent. [volume] (Elko, Nev.) 188?-1915, 1915-01-20
ECONOMY TOCSIN OF
NEW ADMINISTRATION
Governor Boyes Message In Full AS Read To Members OF
The Legislature Assembled At State Capitol Yesterday
Economical Legislation Is Urged

The early Investigations OF the tax
commission made it plain that un-
fortunately situated counties were as
scssed. under the old system, at more
than the salc-value OF their property.
/, while other counties were taxed on
a valuation less than a fifth OF that
provided by law. Moreover, the
board of assessors absolutely ignor-
ed the needs Of the state in the mat
ter OF state revenue. and it is signifi-
cant that. during its regime. the state
treasury was depleted as a result of
its failure to provide an adequate as
sessment 10 produce needed state
revenue by the means clearly at it's
disposal. and at its disposal alone.
| am convinced that no apologies
are due from the tax commission.
Unlike the similar institutions in most
liminary period for investigation. the
Nevada commission was empowered
and directed to proceed at once with
the business of equalizing assess
ments and procuring state revenue. II
began their duties AT time wren as
result of imperfect estimates, the
tax rate was clearly too low to meet
the obligations of the state incurred
by Legislative appropriations. and
when the borrowing power of the
state was exhausted by the emer-
Gcncy measures enacted by the special
session of your honorable bodies in
1912.
The problem was met in 1913 by
horizontal increases in assessment in
those counties which were found. af-
ter such Investigations as the time and
money at the disposal of the COM
mission would allow, to be assessed
at lower percentages of real value
than the average for the state as
whole. In 1914 more detailed
equalization was effected. bringing
about the increase necessary TO pro-
duce needed state revenue and no
more. Some vigorous protests at in
dividual assessments have resulted,
but my personal knowledge of the
situation makes it possible for me to
state, without fear of successful con
tradiction. that the tax commission
has gone long way in the journey
of effecting genuine equalization in
Nevada and that many of those who
t,,-, af oil
ment were conspicuously underassess-
ed in the past and would today be
evadng their just share of the burden
if no such commission existed.
The state derives the bulk of its
revenue from the general property
tax on the aggregate assessment of
all the counties. The relation OF the
counties to the state is precisely the
same as the relation of individual
taxpayers within the county TO one
another-what one evades the other
must pay. The securing OF state rev.
cnue is as vital as the securing of
county revenue. and equalization be-
tween the counties is as important as
equalization between individuals.
Our system. without such centrali-
zcd power as the tax commission
provides. puts premium on low val
uations and high rates, for each coun-
ty knows that - keeping its assess
ment down and its rate high the
cocrsion of state taxes Is accomplish
ed
The constitutional provisions re-
quiring the lcvying of the state tax
rate by the legislature in advance of
the assessment. with no power vested
in the executive branch 10 change
his rate between sessions. requires
that the state revenue GJiI taxation
must be secured by the clumsy cXpe.
dicnt of manipulajirg the aggregate
assessed valuation. Prior to the crCa-
ton of the tax commission the state
was at the mercy of the county as
SCISSORS and county boards of cQuali-
zation. Unable to regulate it's own
tax rate and without power to regu-
late the assessment. the old system
has invited the very conditions which
in the past brought the state to the
verge of rcpudIating its business