White Pine news weekly mining review. [volume] (East Ely, Nev.) 1910-1920, 1915-01-03
TAX ASSESSOR IS
CRITICISED IN
DECISION
LITIGATION ARISES IN SNAKE
VALLEY BECAUSE OF ERROR
IN ASSESSING FORTY-ACRE
TRACT TO UNKNOWN OWNERS

Claiming that the assessor at no
time received information 1ustifying
the assessment of forty acres, EN-
braced within the Gregory ranch in
Hnake valley to Unknown Owners"
Judge B. w. Coleman handed down
a decision In the district court last
Friday awarding ownership OF the
land In controversy to plaintiff in the
case of Mrs. Retta Gregory against
John l.. Deering. The defendant
bought the tract at tax sale fou,
years ago.
The court instructed plaintiff to
pay to defendant Deering $1.49, rep
resenting the taxes on the land to-
gether with the imposition of the ten
per cent penalty and the cost of ad-
vertising. The transfer of this amount
must be made before judgment be-
comes effective.
The assessor justified his action
because the tax statement was re-
turned TO him without the land in
question being listed. No one had
sent II and he assumed that the
Gregories did not desire to pay taxes
on the forty acres any longr. accord
ing TO Judge Coleman's decision.
In his decision Judge Coleman
says that the quarter section was
patented with other lands belonging
TO W. T. Gregory. and that they were
known to the assessor and the public
generally as the Gregory ranch.
when the assessor went upon the
land to assess It," says the court
he knew and the knowledge must
have remtined with him as to the
ownership of the land. until reliable
information came to him TO the con
trary,"
From the time he went on the
ranch he made no inquiry or exam
ination as To the ownership and could
not arbitrarily assess II to unknown
owners. even n he thought the own
ers did not desire to pay taxes on il
There WAS no reason for not assess
ing II properly.
THE purpose of the assessor In
assessing property Is ~ raise
revenue and the owner cannot es-
cape his just share of the burden of
financing the government. II is
- - A,.t.t - ths.
burden Is placed upon the person
who shares II"
Frequent objections OF a technical
nature features the hearing OF the
action to quiet title. Judge Coleman
declared that II was not necessary for
a tax levy to be made at a regular
meeting of the commissioners. He
also asserted that the certificate In
assessment roll WAS SUFFICIENT and
that II had been delivered in apt
time
The objection that the delinquent
list was not sworn to Is not we'll
taken. according to Judge Coleman.
The court maintained that although
the notice of sale of the property in
litigation was not signed by the
treasurer. the fact that his name APP
pears In the body of the notice and II
was apparently published by author
ity is enough.
The fact that the forty acres In dis
pute may be described differently In
the delinquent list from the way II
apeared In the assessment roll is not
fatal. as the court points out
II appearing from the evidence that
the eN-ofiicio tax receiver did not
take the oath required on the sec
cnd of December. the court maintains
that this 10 a serious defect owing To
lack OF strict compsl>ace with Law.
II was eontepded a. tLs trial that
sqtnies required that tax sales
Hundred oshe eeur, house door.
II our friend Bralne iaarnlrr
Russia was now taking an aekhs
terest In the doings of v thif
Hundred Aud efrs' y - 20 os
work would - a q NOT siriff
again shat thefs - no auth
Ah.e fffsfs thai a q fatal
- fotrs held thai the deacrif.
t - property n he no'ice wss in-
81 }ieieht 4 did not deslgnat, the
gerry a. BEING 10 White Pine
neHnit of fite ths tosushlp xhsfe
y saa situated
TIE Local isF'ss i snabis 20 asesse