The Churchill county standard. (Fallon, Nev.) 1908-1920, 1919-10-01
SAYS HIGH TAXABLE VALUES
WILL REMAIN WITH us
Churchill County Representative on
State Tax Commission Reviewed
Work of Recent Meeting


Shober J. Rogers, newly appointed
member Of the State tax commission
named last week to fill a vaeaney
arising on the board, favored the
Standard with a brief resume OF his
views on the work of the State
board of equalization. recently in
session in the State capital, as fol.
lows
THE people who are notified
twice each year by the county tre
urers that they must contribute a
given sum toward the support of our
state, county and city governments
may very properly ask an aceountine
from anyone having anything to d.
with taxation processes and the
methods proposed. which necesaarll.
must vary to meet exigencles as the.
arise.
Neither the state tax commits
sion or the county assessors havs
anything to say as 10 the amount o.
money that is raised by taxatio
This phase of the matter is governed
largely by the bi-enniel legislative
bodies that pass our appropriation
measures. and in a smaller degree
by the administrative officers thas
have supervision over the expend'
lures OF the moneys appropriated
by the legislatures
1T is the duty of the county as
SCISSORS and the state tax commission
to see TO It that the burden Of taxa
tion is equitably distributed. To thi.
end the assessment Of railroads and
other forms of public utilities haf
been invested in the tax commission
and the assessors jointly make
schedule of classifieatioBs end Yalu
ations of lands and fix taxation
value on livestock Other classes o.
property. with few exceptions. have
their values fixed BY the county as
SCISSORS.
In placing values OF sheep and
cattle and other forms of livestock
we have market reports to guide US
Capitalization. volume Of business.
net incomes and other factors com
bine for use in determining the value
Of banks, public utilities and some
other classes OF property Merehan-
disc stocks are assessed upon inYen-
tories furnished by the owners. sub
iect of course. to revision by the
county assessors. In arriving at the
assessable values OF town and eoun-
try homes. of course. income is not
a factor. first cost and reasonable
sales prices are the chief phases con-
sidered No means have vet been
devised for aseertainiBe the incomes
from lands. so net income is not
considered in valuing lands for tax
alton purposes. Lands have been
assessed according to classifications.
based on gross income and other
coniderations advanced by the mem-
bers of the tax commission and the
assessors at their annual meetings
"The tax rolls brought in by the
assessors. prepared as above. lacked
somewhere between seven and
twelve millions OF dollars OF being
large enough to return q gross sum
of tax moneys equal 10 the estimated
expenditures OF the state for this
year. After making a substantial
raise in the valuations of banks and
some adjustments between yalua-
tions In different counties, the board
ordered an is per cent increase on
all lands and 20 per cent on farm
homes and other farm improvements
to meet this deficit. No other class
Of property shares in this increased
taxation. What is more vital II es-
tablishes a higher basis for land tax
alton that will probably remain with