The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1915-04-10

yada tax commission. contributes the fol-
lowing article to the Reno Gazette
The so-called compromise tax COM
mi ssiJn bill" over which there was so
much lobbying and wrangling in the
legislature, having passed both houses
and become the Nv, it is worth while
for taxpaye.s s III the state to examine
it carefully and To learn wherein, II at
all it imp owes On the old law which il
sup-Tcedes. \ riuItr understanding of
thu. law le, Tres hiief review OF the
steps leaGins ~ Il its adoption. Both
/. pn,l..an ai,! Democratic lalties. in
this: p'atfCinS in isii favored a consol-
idltion OF the tax cp.nr ssior with the
.airoad commission for purposes OF
economy. Neither party advocated the
surrender Of the principle of tax COM
mission This principle is that equaliz-
alton OF valuation for assessment pur-
poses can be brought about only by
placing the authority for fixing such
Valuations in the hands of central body
having statewide powers. The fact that
in the past hew years some 40 states
have changed from the old method of
local assessors to some form of cen
trail tax commission is evidence that the
principle is right and the method neces-
sdry.
When the present legislature convened
in January there was not only the prom
ise OF both political parties to combine
the commissions fer the sake of econ
omy, but there existed bitter feeling
of hostility to the principle of CEN
tral taxing authority on the part of
those whose taxes had been considerably
increased by the Nevada tax commission.
l.,.
the action of the tax commission in
raising the valuation of lands in the
agricultural and SO * raising counties,
In November. While this action was un-
doubtedly radical, it was an honest eff
fort 10 bring about neaA,r approach
to equalization of values in the state
than had before obtained. The county
assessors had failed in their turn to
bring in a sufficient amount of assessed
valuations to provide for the states
expenditures The Legislature having
fixed the rate at 60 the tax commission
was obliged to raised the assessed val
uatons sufficiently high to produce the
necessary funds. 1t could do this by
raising the assessed valuations of all
property in the state by a certain per-
centage, or it could place the increase
On property WHICH WAS DtlleNeu TO De
escaping its equitable proportion of the
burden of the taxes. 1t chose the latter
course, which, despite certain undoubt.
edly inequitable results, was on the
whole fairer method than to have
raised the assessed value of all property.
The property hardest hit by this action
of the tax commission was the big land
holdings in the state which beyond all
and fair share of taxation. Intimately
connected with this class Of property
are the livestock interests; and no other
class has 50 successfully eluded it's
just share of taxation than this. When
the tax commission was organized in
1918, it is doubtful if the livestock in
Nevada was assessed at 25 per cent
pf its actual value. In that year an
agreement was entered into between the
commission and the stockgrowers' asso-
citation. under which, in return for low
sessed valuation, the stockgrowers
were To bring in a full return of their
stock in 1914. Some of the owners un-
questionably lived up to the agreement,
but a large proportion did not 1t be-
came evident that the arrangement
worked Injustice to the ordinary tax
ptNet ana lndI SUIIle HSlHoo iltSt W
adopted by which the large amount OF
property In the form of livestock escap-
Ing taxation should be placed on the tas
r"'.s at fair valuation. Thus the feel
ing ~, resentment against the tax com
mission for its action in raising lano
valuation was inten nsified by the Tear o
the livestock owners that somewhat sim
liar acton might be expected from thu
In
The Opposition Forces
When the egsatur convened there
fore. there were two classes of opponen
to the OIL tax commission law First
those WHO believed in it's principle, bu
desired it's consolidation with the rail
read conn ission for the sake of econom
and scto..d, those who opposed the prin
cipl, OF a central rover having state
wrlc control IT, matters nf taxation. Th'
pres"n, law |, til, resist of compro
mise tetwe, n these two casses; thos'
who desncl consolidation and thos
whc opposed tax commission Law
with teeth in it, Just who won out II
the compromise can better be told whei
the law can be judged by its workings
Some of it's effects can be safely pre-
dicted Those who advocated the bi
on the grounds of economy will have Iii
tie to boast of in the results obtained
Even II one commission can do the wor
of two efficiently. tre new law win say
nothing to the state. for the extra cos
of clerical hire, ,theextra ray to one con
missioner and the expense of the meet
ing OF the county assessors In Carso
City annually will practically offset II
saving expected. Governor Boyle tol
the senate committee of the whole tn;
the only advantage the new bill draw
In his office. had over the old law wa
In it's educational value to county a.
SCISSORS meeting with the tax commtssit
This education may not be wholly OF
sided.
On the other hand what Leneft {
the other parties to the compromise
the stock growers and the big land ow
ers-derlve from the new law? In {