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 CARSON' CITY, NEVADA 
 State Pbinting Ofpicb, : : : : Andbew Mautb, Supbbintbndknt 
 
 1901 ♦ 
 
The original of tiiis book is in 
 tine Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924030215929 
 
STATE OF NEYADA 
 
 INITIAL EEPOET 
 
 OF THE 
 
 GoYernor, Attorney=General 
 and State Controller 
 
 ACTING AS A 
 
 BOAED OF TAXATION COMMISSIONERS 
 
 1899=1900 
 
 CARSON CITY, NEVADA 
 Staje Pkinting Office, : : : : Andbew Mautb, Supaekintendent 
 
 1901 
 1 
 
h^-^o-j 
 
 r3 
 
REPOKT 
 
 To the Honorable the Members of the Senate and Assembly of the State of 
 Nevada: 
 
 Gentlemen: Section 10 of the appropriation bill passed at the Nine- 
 teenth Session of the Legislature in this State reads as follows: 
 
 "For enforcing collection of revenue and prosecuting delinquents, to 
 be under the control of the Governor, Attorney-General and State Con- 
 troller, two thousand dollars." 
 
 With whatever authority was given them by this Act, the Board 
 made a tour of the State in 1899, and visited the counties of Ormsby, 
 Washoe, Elko, Humboldt, Eureka, Douglas and Lyon to carry out the 
 provisions of this section. Prior to this, it prepared a circula,r calling 
 attention to the law and also to the various revenue laws of, the State, 
 and placed special emphasis on the fact that the law provided that 
 taxes should be levied on a full cash valuation. This circular, which 
 was prepared by the Attorney-General and signed by the Board, set 
 forth clearly the revenue law of Nevada and was mailed to all officials 
 in the State whose duties had any connection with the collection of 
 revenue. 
 
 The Board also had prepared, in 1899, under the supervision of 
 Charles H. Stoddard, of Reno, and Thomas P. Mack, of Dayton, a com- 
 plete list of all the State land, accurately described from the books of 
 the Land Office and credited to its proper owner, together with a list of 
 canceled entries, so that the list of canceled land would show what land 
 in the main list had reverted to the State up to the 1st of , March. 
 This was done so tha,t when land owners attempted to escape taxation 
 by claiming that their land had reverted to the State, the Assessor 
 could ascertain the facts without being obliged to communicate with 
 the State Land Office. These lists were subdivided into counties and 
 sent to their proper destination. 
 
 The following circular was also sent by the Board to each Assessor, 
 District Attorney and member of the County Equalization Boards of 
 the State, in 1899: 
 
 Cabson City,. Nevada, March 25, 1899. 
 
 To the Assessor, Board of Equalization and District Attorney of County, 
 
 Nevada : 
 
 Gbntlemkn : In several counties in this State ithas been the custom of the Assessors 
 and Boards of Equalization to assess and equalize the property in their counties in 
 such manner that complaint has been made that very much property escapes tax- 
 ation, whilst other property is constantly assessed at its full cash value. 
 
 In these counties the county rate is fixed high, and then the only object to be 
 accomplished is to raise enough revenue to pay the expenses of the county. ' 
 
 By fixing a high county rate, and assessing and equalizing a large proportion of the 
 property at much less than its true cash value, the State is deprived of its lawful pro- 
 portion of revenue, the county obtains ample means to defray expenses, and the State 
 
4 REPORT OF BOARD OF TAXATION COMMISSIONERS. 
 
 ia recorded as having but .123,517,245 20 taxable property in ttie year 1898, which shows 
 a reduction of $30,215,836 28 between 187B and 1898, and of $7,801,311 09 between 1892 and 
 1898, in the taxable property of the State. i 
 
 The law commands that all the taxable property in the county shall be assessed 
 "at its true cash value," and fixes a penalty on Assessors who fail to assess property 
 in their counties by making the Assessors and their bondsmen "liable for the taxes 
 on all property within the county whicli is not assessed through the Assessor's willful 
 or inexcusable neglect." (Statutes 1891, p. 139, sec. 9.) 
 
 The duties of Assessors in relation to the assessing of property in their counties 
 are specifically defined in the Act of the Legislature, in the Statutes of 1891, page 135, 
 and the various Acts of the Legislature since. 
 
 The duties of Boards of Equalization are specifically defined in the Act of 1891, 
 above referred to, beginning at section 23, on page 143, and the various Acts of the 
 Legislature since. 
 
 If the laws of the State relative to taxation are enforced by the Assessors, Boards 
 of Equalization, and the District Attorneys, the taxable property in Nevada would be 
 shown to be nearer $50,000,000, than $23,517,245 29. 
 
 If you will each comply with the law, all the taxable property in the State will be 
 assessed, equalized, and the taxes paid equally; and the rate will be correspondingly 
 reduced, while the volume of property will be plai:ed on record as it is, and not as it 
 has been made to appear. 
 
 No one can justly complain of this; for it can make no difference to the taxpayer 
 if he is assessed at the full cash value of his property, and the rate of taxation is 
 correspondingly reduced ; provided all are treated alike. 
 
 If we have .$50,000,000 worth of property in Nevada subject to taxation, why sliould 
 it not be assessed, and the taxes thereon paid, at one-half the rate now paid, thus 
 costing the taxpayers ho more money than they are now paying on .$23,500,000? 
 
 "The term full cash value means the amount at which the property would be 
 appraised if taken in payment of a just debt due from a solvent debtor." (Statutes 
 1891, p. 137.) 
 
 "All the taxable property in the county shall be assessed," as commanded by the 
 Legislature, section 9, page 139, Statutes of 1891, means exactly what it says. 
 
 It does not mean that the owner of the property shall be assessed for a paet of his 
 property, and the rate fixed so high on that pabt that the revenue required to run the 
 county will be obtained ; and the State deprived of its rate on that part of the prop- 
 erty that IS NOT ASSESSED AT ALL. 
 
 To correct this the Legislature has appropriated money for the Governor, Attorney- 
 General and State Controller "for enforcing the collection of revenue and prosecuting 
 delinquents," and we will visit your county at the proper time, and make such inves- 
 tigation of records and other matters as will inform us whether or not you are enforc- 
 ing the law in relation to the collection of State and county revenue. 
 
 If you are, there will be no complaint, but if not, it will be our duty to see that the 
 law is enforced according to its expression and intent. 
 
 We, therefore, early in the assessing season, call your attention to these matters 
 that you may have every opportunity to remedy tlie evils above pointed out. 
 We are, very sincerely, your obedient servants, 
 
 Reinhold Sadlbe, Governor, 
 W. D. Jones, Attorney-General, 
 Sam p. Davis, State Controller. 
 
 The State Board was met by the various County Boards of Equaliza- 
 tion in Washoe, Eureka, Ormsby, Douglas and Lyon counties. The 
 Humboldt Board could not be found, having met on the first day of 
 the equalizing season and adjourned until the last. The Elko Board 
 held an executive session in the Court House, and informed the State 
 Board that it declined to meet it, as they had adjourned until the first. 
 Monday in October. We were also informed by a member of the County 
 Board that we were "only bluffing" and had no intention of "raising 
 valuations on the Southern Pacific track." 
 
 The other counties of the State were not visited, owing to the time 
 lost in being compelled to visit some county seats twice in order to gain 
 a hearing. In order to reach some counties it would have required more 
 time than the Board had at its disposal. 
 
 Prior to the equalization season of 1900 the Board sent out the fol- 
 lowing circular letter; 
 
REPORT OF BOARD OF TAXATION COMMISSIONERS. - O 
 
 Carson City, Nevada, March 31, 1900. 
 
 To the Assessor, Board of Equalization and District Attorney uf -County, 
 
 Nevada : 
 
 Gentlemen : One year ago the undersigned addressed a circular letter to you rela- 
 tive to the annual assessment of property in your county. We again call your atten- 
 tion to that letter (hereto annexed), and trust that you will give the subject more 
 earnest attention this year, to the end that the taxable property in your county may 
 be more fully and completely assessed than has been the custom. 
 
 The work of last year resulted in an increase of taxable property over the year 
 previous in the State of $175,464 40, which is encouraging, but not as much so as the 
 law requires. 
 
 We desire to meet the various revenue officers of the State, and discuss these mat- 
 ters with them, to the end that the greatest good may be accomplished in bringing 
 about the assessment of all the taxable property in the State at its full cash value, and 
 a corresponding redaction of the rate of taxation, so tliat the State may have full 
 credit for its entire property, and yet the taxpayer may not pay any more taxes than 
 before the increase of value. 
 
 We have not found any one who offers any good objection to this proposition, and 
 think that no valid objection can be urged. It is only in line with the letter and. 
 spirit of the law, and we urge you to aid in carrying it out. 
 
 We ask you to review our letter of last year, and to work, under the statute, to 
 fully enforce the revenue laws, that all property may be fnily and equally assessed, 
 and the rate correspondingly reduced. 
 
 We will take it as a favor to have the Boards of Equalization of every county 
 arrange a meeting so one or more of the undersigned may meet with each of the 
 Boards in the State in September, and discuss these matters fully. 
 
 We will be glad to render you any assistance in our power, and we hope you will 
 earnestly take this matter up and press it to a legitimate conclusion. 
 
 Yours respectfully, 
 
 Reinholc Sadler, Governor, 
 W. D. .lOHEB, Attorney-General, 
 Sam p. Davis, State Controller. 
 
 Only one Board in the State wrote any answer to this circular. Let- 
 ters were sent out, however, fixing a time when the State Board could 
 meet the County Boards and dates arrapged. The question of the 
 right of the Board to draw money from the State appropriation of 
 $2,000, except when on business directly connected with "enforcing the 
 collection of revenue and the prosecuting of delinquents," was raised. 
 The Attorney-General was of the opinion that the members of the 
 Board had no authority to go to any expense outside the limitations 
 laid down by the section making the appropriation, and other attorneys 
 were of the same opinion. 
 
 The Board, under this interpretation of the statute, therefore made 
 no extended tour of the State as contemplated, but contented itself with 
 visiting the western counties of the State at its own expense. 
 
 It appearing from 'the abstract statement from the quarterly assess- 
 ment roll of the proceeds of mines that the Delamar Company had 
 not paid any taxes on the net proceeds of mines for several months, 
 we called the attention of the revenue officers of Lincoln county to 
 the matter, and requested them to take- such steps as would result in 
 collecting any taxes that might be found to be due. 
 
 The District Attorney brought suits for the quarters delinquent, and' 
 the Court gave judgments for the State for $4,920 20, including, tax 
 and penalty, which judgments were paid. For the first quarter of 
 1900, the Company made returns to the Assessor of no net proceeds, 
 and the Assessor, acting under the advice of the District Attorney, 
 made an arbitrary assessment against the Company of the amount 
 the Assessor believed to be due, and before it became delinquent they 
 paid the amount assessed; since which time the Company has paid 
 without further contention. 
 
 Suits were also brought against the April Fool Mining Company for 
 
6 REPOKT 01? BOARD OF TAXATION COMMISSIONEES. 
 
 two quarters in 1898 and one in 1899, and the cases were tried in the 
 District Court in August, 1900, and the Court gave judgment for plain- 
 tiff in each of the three cases for the . original tax — -in the first for 
 $323 99, in the second for $339 29, and in the third for $585 44, but 
 without penalty or costs in either case, for the reason that no sufficient 
 notice of the suit had been given before the suits were begun. Whilst 
 the attorney for the State thought the Court should have given judg- 
 ment for the penalties and costs as well as for the original tax, the 
 defendant thought the Court committed error in giving any judgments, 
 and moved for new trials, and in December, 1900, the District Court 
 overruled the motion in each of the cases, and the defendant filed its 
 notices of appeal. 
 
 In every county in the State we regard the fixing of valuations too 
 low and not in accordance with the law requiring taxes to be levied on 
 the "full cash value" of the property, as required by the Statutes of 
 1893, page 44, section 2. 
 
 The result of this mistaken policy is that the valuation of property 
 in the State is rated at less than twenty-five millions, when the full 
 cash value is at least one hundred millions. The result of the low 
 valuation is a high tax rate, which has steadily increased, until the 
 average rate throughout the State is over 3 per cent, or, accurately 
 speaking, according to the reports of 1898, $3 80 on a hundred. 
 
 Scores of enterprises which would yield excellent returns to investors 
 languish because of the fact that investors will not put their money 
 into a State where the rate of $3 80 stares them in the face. By 
 increasing the valuation to one hundred millions and reducing the rate 
 to 1 per cent, this scarecrow is removed and outside money will pour 
 into this State and make an empire of it. 
 
 The advantages of a high valuation and low rate are these: 
 
 Capital will come into the State. 
 
 Fewer people will dodge their taxes. 
 
 The commercial rating of the taxpayers will be higher with the 
 commercial houses with which they do business. 
 
 More capital coming in from abroad will help share the burdens of 
 taxation, and correspondingly lessen them. ' 
 
 An era of general prosperity will follow. 
 
 The proposed system will not increase, but lower, taxes, as it will 
 compel everyone to pay, and the amount necessary to be raised in the 
 aggregate will be distributed among a greater number of people. 
 
 Tax dodging will be made unpopular in the State if the laws are 
 properly enforced, and those who make honest returns of their prop- 
 erty will not be compelled to shoulder burdens of taxation made 
 heavier because of persons who perjure themselves in order to escape 
 just obligations they owe the Commonwealth. 
 
 Would not the taxpayer who pays 3 per cent on $10,000 feel just as 
 well satisfied to pay 1 per cent on $30,000? The advantage he gains 
 is that he is rated in the books of the commercial agencies as being 
 worth $30,000, and his. credit is correspondingly strengthened. Then, 
 if he has more land than he needs, he sells it to an Eastern man for 
 hard cash— to a purchaser who would never have even looked at the 
 property while taxes were ;'. per cent. The new comer improves the 
 property and becomes a taxpayer. The advent of every ucwn land 
 owner or investor in the country helps to lower the tax rate. 
 
REPORT OF BOARD OF TAXATION COMMISSIONERS. 7 
 
 A higher valuation and a low rate attracts capital and immigration; 
 a low valuation, which necessitates a high rate, repels capital and immi- 
 gration. 
 
 The trouble with the tax question in this State lies in the defective 
 character of the revenue machinery. The County Boards of Equaliza- 
 tion fix the tax rate after the valuations have been determined by the 
 Assessors. They know what is needed for county purposes, and, hav- 
 ing raised enough for that, they accept a low valuation on county 
 property in order that they will have to pay as little as possible to the 
 State whose rate is fixed by the Legislature and cannot be changed for 
 two years. The present State rate is one dollar, having been advanced 
 from ninety cents by the last Legislature. 
 
 Wherever we talked "full cash value" to County Assessors they met 
 us with the argument that if compelled to make a valuation of that 
 kind it would result in giving the State about four times the revenue it 
 needed. There was no way to controvert this argument, and for this 
 reason it will be impossible to assess property at its full cash value in 
 this Sta.te until the next Legislature gives a State Board power to fix 
 the State rate after the valuations on property are returned by the 
 County Assessors. 
 
 The argument, however, that a full cash valuation of property will 
 give the. State four times what it needs for revenue, is a, virtual admis- 
 sion on the part of the Assessors that they are now assessing property 
 at about one-fourth its cash value. Allowing the State a flexible rate, 
 as is allowed the counties, and the defect in the revenue machinery is ' 
 at once remedied. The Board should have further power in the matter 
 of "prosecuting delinquents," for, while the appropriation clause 
 embraces this as a part of its duties, it failed to furnish the Board with 
 definite legal tools to perform the work unless they proceeded as private 
 citizens and individual taxpayers, which might be done under the 
 present law. But a Board, clothed with proper authority, always has 
 much more weight than an individual. 
 
 The State Board, in the counties alongside the Southern Pacific' Rail- 
 road, suggested a raise of valuation from $13,000 to $25,000 a mile. 
 In order to raise valuations it is necessary to begin with the largest 
 individual taxpayer. 
 
 The corporation is not paying taxes on the 'full cash value of its 
 road, but proportionately it does not evade its taxes any more, and in 
 some instances not as much, as other leading taxpayers in Nevada. 
 
 Sheep men deliberately tell Assessors that, if they do not accept a 
 given valuation per head, they will drive their flocks into some other 
 county and give it the benefit of the tax. In some instances cattle men 
 do the same. By allowing a State Board to fix a uniform rate on all 
 live stock this feature of tax evasion would be done away with. 
 
 In 1898 over nine million dollars' worth of cattle in this State escaped 
 taxation. Sheep from adjoining States come into Nevada to feed and 
 claim exemption because they have already been taxed elsewhere. 
 Idaho, Utah and California sheep, which fatten off Nevada grass, should 
 pay Nevada revenue in exchange for Nevada fat. 
 
 In some of the semi-barbarous Oriental countries of the Old World 
 the chief ruler exacts taxes in bulk. On a day named a representative 
 comes from each province and dumps a bag of gold on the floor of the 
 palace, gets his receipt and goes home. The golden accumulation is 
 
8 REPORT OF BOARD OF TAXATION COMMISSIONERS. 
 
 stored up in the palace vaults to be used mostly in war. This fosters 
 the warlike spirit of the people, for they need a war to get any of the 
 money again in circulation. If a province is delinquent in landing its 
 tax on the palace iloor, it gets about twenty-four hours' grace and then 
 a few thousand cavalry swoop down on the doomed province and, by 
 putting the dwellings to the, torch and the inhabitants to the sword, 
 remind them that tax delinquency is a serious thing. 
 
 The devastation of the country is the penalty for tax dodging in the 
 Orient. The penalty of more civilized countries is less direct, but just 
 as certain. The penalty is in the end the devastation of a State by 
 commercial dry rot, caused by undervaluations of property and an 
 increasing rate of taxation, which drives investment from its borders 
 and paralyzes every industry. It accomplishes in a few years what 
 the fire and sword of the Oriental rulers accomplish in a single night. 
 
 It remains for the Legislature to provide the remedy. 
 
 There seems to be an impression that the appropriating of money to 
 enforce the collection of State revenue is a new thing. Every Legisla- 
 ture since 1867 has appropriated from |500 to $2,500 for this purpose. 
 The fact that since 1887 only $225 15 has been used for the purpose 
 intended, doubtless caused the last Legislature to make the Governor, 
 the Attorney-General and Controller a Board whose duty it would be 
 to carry out the intent of the law. Heretofore the money appropriated 
 had been under the supervision of the State Controller alone. 
 
 PRESS COMMENTS ON THE TAX QUESTION. 
 
 [Reno Gazette.] 
 
 The Gazette will, from day to day, call public attention to the unequal 
 taxation that is being practiced all over the State. It will only refer 
 to the most glaring cases, but enough to inform the people, that they 
 may take steps to remedy the evil. That the Assessors and Boards of 
 Equalization are not doing their duty as prescribed by law is painfully 
 apparent. It may be mere carelessness on their part than any desire 
 to make fish of one and fowl of another, but, whatever the reason, 
 everyone will agree that something should be done. 
 
 Political conventions are usually careless in selecting men to do 
 county and State business. If taxpaying delegations were selected to 
 attend these conventions, and they exercised the same care in nominat- 
 ing a ticket that a man in a private capacity would exercise in the 
 employment of help, much that is now complained of would be eradi- 
 cated from our system. 
 
 The Gazette proposes doing its duty toward the public, and our per- 
 sonal likes and dislikes shall not be allowed to enter into the question 
 at all in our effort for good, wholesome government. We will give 
 notice right here and now that we are through trying to boost incom- 
 petent men into places of public trust simply because they are on our 
 ticket. If the Republican Convention nominates men not qualified for 
 the, position they seek, the Gazette feels free, to say it will not support 
 them, either before the nominating convention or after. It is just as 
 easy to get competent men to do our business as it is to get incompetent 
 or careless men, who take more interest in drawing their salary than 
 they do in performing faithfully the duties they were elected to per- 
 form. We expect to make some enemies by the course we have marked 
 
REPORT OF BOARD OF TAXATION COMMISSIONERS. 9 
 
 out, political and otherwise, but believe that all people interested in 
 good government will strongly endorse our efforts in that direction, and 
 that that endorsement will more than counterbalance anything that 
 may be done by those whose enmity may be created toward the paper 
 for doing its duty. 
 
 The Gazette will add that it is the custom of Boards of " Equaliza- 
 tion " to cite the poor man to appear before them and show cause why 
 some old mare, or an old cow, or a mowing machine, overlooked, 
 maybe, by the Assessor, should not be added to his assessment. Nine 
 cases out of ten his assessment is " equalized " to conform with said 
 Board's ideas of right and wrong, while the man with thousands of 
 acres of land and hundreds of cattle and sheep, escapes with one-tenth 
 of his property assessed. The big corporations, too, do not pay over 
 one-tenth of what they should. The Boards of " Equalization " have 
 no hesitancy in raising a man who is struggling to earn a living on ten 
 or twenty acres of land, with an old cow and a dozen chickens, to the 
 last 'cent it is possible to squeeze out of him. The fact is the poor man 
 bears the greater burden of taxation, while the big fellows escape. If 
 those interested would go to the political conventions in the interest of 
 fair play, then follow it up at the polls, and not be buncoed into casting 
 their votes against their own interests, in the cause of " silver," or some 
 other catchy phrase gotten up by the politician, the evil complained of 
 would be remedied in short order. 
 
 [Silver State.] 
 
 The appearance of State officials on a tax tour is apropos of a 
 healthy discussion. 
 
 At the last session of the State Legislature a provision was inserted 
 in the revenue law making an appropriation of $2^000 to defray the 
 expenses of the Governor, the Attorney -General and the State Con- 
 troller. While there is neither resolution nor enactment anywhere to 
 be found in the statutes conferring upon the named officials any 
 authority to act, nevertheless they have taken up the question and are 
 visiting various counties in the State. 
 
 It is very much to be doubted if the quasi-Board have any power to 
 act, but their appearance and investigation will be productive of good 
 and will serve to open the eyes of the people to the inadequate system 
 of taxation now operative in Nevada. 
 
 This Board proposes to make a record, to challenge various assess- 
 ments and then embody their investigations in a report to the Legisla- 
 ture, which will be called upon to give them full power to act. 
 
 As it is now, in case they had power they could not regulate the 
 State rate. Each year the State rate advances. What is needed in 
 Nevada is a State Board of Equalization which shall have power to 
 raise and regulate assessments and lower the State rate. 
 
 Such a Board could raise taxation in Nevada and we could have a 
 50-cent State rate, a 70-cent county rate, making a $1 20 total rate, 
 which would give a wonderful impetus to Nevada development. 
 
 The members of the Board state that the sentiment of the people is 
 largely in favor of a State Board. They want a higher valuation and 
 a lower rate. But before they can accomplish anything the State rate 
 must be lowered. 
 
10 REPORT OF BOARD OF TAXATION COMMISSIONERS. 
 
 The Board has inaugurated an agitation that ought to continue. 
 The bold evasion of taxation should be stopped. A State Board can 
 do it. The people can hardly understand why the Legislature should 
 appropriate $2,000 to send men about with no power to act. They 
 could do the same thing, even had the Legislature clothed them with 
 no power or appropriation. The real secret is that the railroad, 
 opposed to a State Board, run in a fake to destroy the effect of the 
 intended Board. As long as the Southern Pacific maintains a paid 
 lobby to control our Legislatures in order to evade a just taxation, we 
 will experience a difficulty in securing relief. 
 
 The trip made by the Board has set the ball rolling, and taxation 
 will be an issue in the next campaign. 
 
 [Carson News.] 
 
 Congressman Newlands suggests the pledging of all political parties 
 before the next campaign to a new system of taxation. He proposes 
 that the limit of State tax should be changed to 50 cents on the one 
 hundred , dollars property valuation, and that the county tax be 
 limited to $1, an thus the whole tax that any property holder in the 
 State might pay could not exceed, for both State and county, $1 50. 
 If necessary, exceptions were to be made of Storey and one or two 
 other counties. * * * 
 
 It is generally understood that the present rates of taxation in 
 Nevada are prohibitive and tend to frighten capital. It is also known 
 that some single counties are worth more than the entire State is 
 assessed for, and that one or two corporations might be selected of 
 which the same might be said. It is also generally understood that the 
 system of taxation now in use works an injustice and a hardship on 
 the small owner and is to the advantage of the larger concerns, who 
 avoid their proper contributions to government. 
 
 Now the effect of reducing the rate one-half will be that the Assessor 
 must find twice as much property as now appears on the rolls, and 
 there is little or no doubt that this can be done in nearly every county 
 in the State. He must do this in order that taxes enough may be col- 
 lected to conduct the business of the county and State, and in the per- 
 formance of this duty he will naturally have to find it in the property 
 of the large corporations and wealthy owners who are now treated with 
 extreme kindness. The man of small means does not escape taxation. 
 His property probably consists of a little house, or a small patch of 
 ground, and everybody in the community knows within seventy-five 
 cents of what he is worth. Therefore, the low rate will reach the very 
 evil that is now agitating the people — the matter of equal taxation, 
 besides publishing a low rate to the world and encouraging the invest- 
 ment of capital in this State. 
 
 It is a proposition that is worth thinking about and talking about. 
 
 [Oardnerville Courier.] 
 
 One of the most important subjects of discussion, and the most 
 neglected in Nevada, is the proper taxation of the Central Pacific 
 Railroad. The road is taxed at the rate of about $12,000 per mile in 
 Nevada. Using approximate numbers for purpose of argument, let us 
 say that its bonded debt is $100,000,000. The Company reorganized 
 
REPORT OF BOARD OF TAXATION COMMISSIONERS. 11 
 
 in Utah last month for the purpose of acquiring all the lands and 
 property of the old company, and placed its capital at $87,000,000. 
 The length of the road owned and operated as one system, in and out 
 Nevada, is 1,367.78 miles. For purposes of taxation one mile is as 
 valuable as another, and the rate of taxation should be based upon the 
 earning capacity of the entire system, as one continuous line, operated 
 as a whole. The reason is plain. Nevada has been denominated by 
 the friends of the railroad as a bridge. But the railroad system is 
 worthless without the bridge, just like a fish hook in water at the end 
 of a pole and a line is worthless without a worm, a thing without value 
 in itself, or off the hook. 
 
 Now, taking the value of the road to be $87,000,000 (and the pros- 
 pectus of the Company announces it to be over $100,000,000), the value 
 of the road would be about $63,000 a mile. The earnings of the road 
 for the year ending June 30, 1898, were $14,121,596 77, and the net 
 earnings, according to their own statement, is $4,760,345 17. These 
 figures are exceedingly conflicting, and the conflict is brought about by 
 the Company's charging to its own expenses costs which belong to other 
 lines — in other words, paying for the expenses of other roads. But tak- 
 ing their own authorized statements as to the value of the road, and 
 placing the most favorable construction on their own statements, the 
 road is worth $63,000 per mile, at least. This agrees with authorities 
 which place the cost of railroad construction in the mountainous 
 regions at $97,000 per mile. I am willing to concede that in this esti- 
 mate is included the usual latitude for ordinary dishonesty. But it 
 must be conceded likewise that $63,000 per mile is a low valuation for 
 the property. 
 
 Now, for every wrong there is a remedy. Will the people of Nevada 
 proceed to their remedy? Mayor Phelan and Assessor Dodge of San 
 Francisco, by unswerving honesty, have 'managed to raise the assess- 
 ments of the big corporations about 100 per cept. They appealed to 
 the people in a business-like way, and the people responded and 
 upheld their hands. One is a Democrat and the other is a Republican, 
 but the people joined hands and supported both. It was a victory for 
 the people and the common honesty of two public officials. There- 
 fore, all that is needed in Nevada is common honesty on the part of 
 the people, and a commonly honest leader to down any and all oppo- 
 sition to honest government. Taxes in Nevada will average 3 per cent 
 on an average valuation of 25 per cfent on all property owned by indi- 
 viduals, and an average valuation of 25 per cent on all property 
 owned by corporations, and an average valuation of only about 10 per 
 cent on all property owned by the Central Pacific Railroad Company. 
 
 Immigrants will not come here because our rate of taxation is too 
 high, and it i^ too high because the big corporation does not pay one- 
 fifth of its share. This is food for thought. That we are entitled to a 
 change must be conceded on all sides. How can we accomplish it? 
 Take heart and courage "from the example set by Phelan and Dodge, 
 and take possession of the leading political organizations, and attend 
 primaries and run them, and nominate positive men, who have placed 
 themselves on record, and in whom the people have confidence. 
 
 The Assessors on the line of the railroad are all derelict in their duty, 
 and also the several Boards of County Commissioners. They should 
 keep tag on all cars owned by corporations who have no existence in 
 
12 REPORT OF BOARD OF TAXATION COMMISSIONERS. 
 
 this State, and assess the average number of them passing through the 
 State at their proper valuation; they should make the railroad canteen 
 pay license; they should assess the railroad up to at least 75 per cent 
 of the value reported by the railroad in their own prospectus; they 
 should gather data in support of their position to show the value of the 
 road; they should be commonly honest. 
 
 [^Territorial Enterprise. '[ 
 
 The Elko Independent jumps on Humboldt county, her Assessor and 
 assessment rate. The Independent does not dispute the fact that Hum- 
 boldt is the richest county in the State. As a matter of fact, Elko 
 must be very close in taxable wealth to Humboldt county, but Brother 
 Booher is afraid to call attention to the fact that Elko county, with her 
 tax roll of between four and five million dollars, has a real or actual 
 valuation in wealth of $20,000,000. 
 
 The Independent agrees with the Silver State that taxation in Nevada 
 is a farce — a howling farce — and poor men pay the taxes and rich men 
 escape them to some extent. 
 
 Taxation, the solution of it, is the most important question confront- 
 ing the State Government. It is an actual fact that the rate is rising 
 slowly all over the State; that from year to year the State rate rises; 
 that, while there is a decided increase in property valuation, the rolls 
 of the various counties show but a few hundred thousand dollars' 
 increase. What a lie to go to the world that Nevada, already despised, 
 abused and laughed at, is raising her tax rate. Is there a community 
 on earth in which it is not an indication that times are bad and prices 
 falling? 
 
 We venture the assertion that Elko is as badly assessed as Hum- 
 boldt; that Lincoln county is no better. Look at the great Delamar 
 properties, the greatest gold mining enterprise in the world, and assessed 
 at about $90,000, when they have refused five millions. Let us not 
 mince matters, for if we love the State of Nevada and her future pros- 
 perity, taxation must be readjusted. 
 
 How unwise and foolhardy is the policy which would prevent the 
 valuation being raised to double its present amount, with the rate cut 
 in half. Would any, one pay more taxes? 
 
 There are signal instances all over this State as to the utter absurdity 
 of our tax system. Nevada, rich, growing prosperous, with immense 
 herds of . cattle, flocks of sheep and bands of horses growing and 
 increasing yearly. Let us raise the valuation all over the State and 
 cut down the rate; no one will be cinched, and Nevada will present a 
 much more favorable aspect before the industrial world. 
 
 [Reno Journal.] 
 
 Monday, according to appointment, the Board of Equalization was 
 addressed by the State Committee, authorized and directed by the last 
 Legislature to " enforce the collection of revenue and prosecute delin- 
 quents." ' 
 
 Governor Sadler, Controller Davis and Attorney-General Jones com- 
 prised this committee. 
 
 The members were courteously received by the equalizers, who lis- 
 
REPORT OF BOARB OF TAXATION COMMISSIONERS. 13 
 
 tened attentively to the arguments, interrupting occasionally to inter- 
 pose an objection or ask a question. 
 
 The purposes which were ainaed at in this junket were enlarged upOn. 
 In brief they may be thus summed up: 
 
 Two influences that tend to retard immigration to this State — a sup- 
 position that property in Nevada, as shown by the assessment rolls, is 
 worth only a matter of $23,000,000, and a knowledge, inspired from the 
 same source, that our riates of taxation approximate rates of interest. 
 
 These harmful influences grow out of too low a valuation, which 
 necessitates an apparently exorbitant rate of taxation. 
 
 The Committee is endeavoring to carry out their instructions, claim- 
 ing their rights as citizens and taxpayers to challenge the roll in coun- 
 ties where the Board of Equalization decline to deal with them in an 
 oflBcial capacity. 
 
 Up to date they have visited Elko, Eureka, Humboldt and Washoe 
 counties, and within the coming week they expect to inflict themselves 
 upon the martyrs who sit upon the cane-seated boards of Douglas, 
 Ormsby, Lyon and probably Storey counties. 
 
 Their experiences have been varied and novel. In Eureka they 
 were respectfully listened to and their requests taken under advise- 
 ment. Over in Elko, which is claimed by all its inhabitants (except 
 the Assessor) to be the richest county in Nevada, they found that the 
 members of the Board had taken to tall timber. Our State dignitaries 
 rounded up the stampeded county dads, but could not keep them in a 
 bunch long enough to talk their talk to them. The Board positively 
 refused to meet the trio in an ofiicial capacity. 
 
 Hard luck was the portion of the Committee out Lander way. They 
 missed connection at the junction and as the Nevada Central, which 
 runs out to the county seat, demanded a war indemnity for running a 
 special for them, they left Lander to its own resources. 
 
 Some time ago the Silver State stood up on its hind legs and bla- 
 tantly asserted that there were ten men in Humboldt who could buy all 
 Washoe county, but that journal forgot to give the names of this half- 
 score of Croesuses to the County Assessor, and they could not be found 
 on the rolls. District Attorney Van Duzer offered to go out and look 
 them up, or assist the officials in any other way that lay in his power, 
 but the Supervisors turned a glassy stare upon him. 
 
 The Washoe Board is considering the proposals of the Committee 
 very seriously. They know that not only the letter but the spirit and 
 reason of the law, which calls for assessments to be full cash value, is 
 not carried out. However, they also know that if Washoe county valu- 
 ations were raised to the legal standard without cooperation from the 
 other counties, Washoe would have more than half the State taxes to 
 pay, and cattle and sheep men would hie away beyond the border. 
 This leaves the Board up a very tall stump. 
 
 Attorney-General Jones, in opening the conference, explained that 
 it was common knowledge that Nevada had over $50,000,000 taxable 
 property, while the assessment rolls for 1898 showed $23,000,000, and 
 that the rate of taxation is from $2 to $5 per hundred dollars val- 
 uation. 
 
 He said that the State having appropriated $2,000 for these three 
 State officers, to "enforce the collection of revenue and to prosecute 
 delinquents," a circular letter had been mailed to the Assessors, Boards 
 2* 
 
14 REPORT OF BOARD OF TAXATION COMMISSIONERS. 
 
 of Equalization and District Attorneys in March last, which circular 
 fully explained the mission of the State officers and that they had 
 come to Reno to hear from the county officers a report of their steward- 
 ship; that they proposed to follow up the subject of a fuller assessment 
 of the property of Nevada, to the end that the State be credited with 
 her full quota of resources, and that the tax rate be correspondingly 
 reduced, the taxpayers being required to pay no more taxes on all 
 their property than they are now paying on half. 
 
 The Attorney-General said all the facts gathered from this and next 
 year's work by the Governor, Controller and himself would be laid 
 before the next Legislature to aid it in giving some one authority to 
 enforce a compliance with the revenue laws of this State. 
 
 On questioning the County Assessor, Mr. Evans admitted to the 
 Attorney-General that, whilst this county for this year was assessed 
 higher than any other in the State, he had only assessed 70 per cent of 
 the full cash value of the q,ssessable property of Washoe county for 
 this year. 
 
 Governor Sadler made an extended address and did not forget to 
 mention that the Central Pacific should be assessed at not less than 
 $25,000 a mile, as a company that mortgages its line for $100,000,000 
 and its land for $25,000,000 ought to bear a little greater share of the 
 public burdens. Branch lines that have difficulty in making both ends 
 meet should not be assessed so high. 
 
 The Reno Water, Land and Light Company should be assessed at 
 the price recently asked for it, $165,000. According to their own sworn 
 statements of assets the valuation of the Nevada Bank should be more 
 than doubled and that of the Washoe County Bank increased from 
 $150,000 to over a million. 
 
 Controller Davis spoke on somewhat the same lines as the Governor, 
 impressing upon the Board the injury wrought upon other taxpayers 
 by letting rich corporations off so easily. Regarding the assessment 
 of one of the heaviest taxpayers of Washoe, he asked: "Is this 
 assessment of seventy-five thousand all this man is assessed for?" 
 Receiving an affirmative reply, he continued: "The last ranch he 
 bought a few months ago is worth that much; is it not?" A member 
 of the Board admitted it, and the Controller asked why' several other 
 ranches owned by him, and equally valuable, had escaped the Assessor. 
 There was a dead silence, broken by a change of subject. 
 
 The officials said the sentiment of cattle and sheep men generally was 
 not unfavorable to the condition they hoped to bring about. These 
 people have received a reputation as tax dodgers for which Assessors 
 are largely to blame. They establish different rates in different 
 counties, and naturally, all other things being equal, the flocks and 
 herds are driven where the smallest amount of tax is levied. 
 
 There is one big obstacle in the way of this well-meaning and hard- 
 working committee. The great State of Nevada has, in its omniscience, 
 omnipotence and long-headedness, abolished the State Board of Equal- 
 ization, and has established a uniform State tax rate, which, in the 
 event of a raise in valuation being brought about this year, would cause 
 the State Treasury to take a very rotund form. 
 
 However, this trouble can all be vumedied by the next Legislature. 
 
EEPORT OF BOARD OF TAXATION COMMISSIONERS. 15 
 
 [Virginia Report.^ 
 
 The action of the State Board for the Collection of Revenue, in visit- 
 ing the different counties as members of the State Board of Equaliza- 
 tion and endeavoring to ferret out and place under taxation the 
 property of wealthy tax dodgers, is one that will meet with the approval 
 of every true friend of Nevada. If they can place upon the tax-lists 
 the $75,000,000 worth of property that we are said to possess, instead 
 of the 125,000,000 now being taxed, they will do Nevada the greatest 
 service that any State officials ever did the State. The excessive tax 
 rate of this State has done it more harm than any other single cause, 
 and with that rate reduced to one-third its present size Nevada may 
 congratulate herself upon having taken the first step forward in the 
 upbuilding of a great Commonwealth. 
 
 [Reno Journal.] 
 
 The man who, by chicanery or other form of dishonesty, undervalues 
 his property for tax purposes, obtains an advantage over the State and 
 over each honest taxpayer in the State who pays upon the full value of 
 his property. The effect of the whole business of undervaluation is a 
 premium on perjury, and is a festering sore on the body politic,, which 
 sends its poison to the heart and root of good government. It destroys 
 political life and fosters the worst forms of political dishonesty. 
 
 There is" great inducement to dishonesty in miatters pertaining to 
 taxation by the private citizen because he feels that he should not pay 
 more than his share of the tax required for State and county purposes, 
 and he knows 'that he lives in Nevada, and is practically without a 
 remedy, which is too true. 
 
 [Silver State.] 
 
 Was it a steal, asks the Elko Independent, that the Legislature 
 intended when it appropriated two thousand doUar^for three men con- 
 stituting the Board of Equalization? We are not prepared to answer, 
 but will say that it was damfool legislation and does not reflect any 
 great credit upon the intelligence of lawmakers who would merely 
 pass a short section in a revenue bill appropriating $2,000 without con- 
 ferring right or authority upon the Board. The probable truth is that 
 what the powers intended to pass was passed, and that the effect of the 
 legislation was destroyed by not conferring power upon them. 
 
 Nevertheless the Board are to be commended for the stand they have 
 taken and the determination with which they have entered upon the 
 expose of tax matters in Nevada. It will have gathered information 
 which will enable them to go before the people through the Legislature 
 and demand that a Board of Equalization be created, that the far- 
 cical system of taxation be abolished, that valuations be raised, and 
 the rates lowered. 
 
 As the Independent wisely observes, Elko and Humboldt pay most of 
 the taxes. It is a great graft for bankrupt counties to let these coun- 
 ties with their wealth support the State. The State rate is being grad- 
 ually raised so that these counties will have to stand the raise. 
 
 A State Board of Equalization will obviate all these errors and 
 inequalities. This is an agitation which the framers of the little 
 two-thousand-dollar joker hardly foresaw. The so-called Board have 
 
16 BEPORT OP BOARD OF TAXATION COMMISSIONERS. 
 
 started out, and there is an agitation which ought to be kept up, kept 
 before the people, and it is hoped that the Independent will keep put- 
 ting in body blows and thoroughly arouse the people of the eastern 
 part of the State upon this question, and make it an issue in the next 
 campaign. 
 
 The rich and poor must be taxed alike in Nevada and the corpora- 
 tions do their share toward paying what they ought to pay. 
 
 If the papers of Nevada will fight for this reform, it will be accom- 
 plished and there will be commenced a series of reforms which will go 
 a long way toward removing from Nevada's escutcheon the stain of 
 "Kotten Borough." 
 
 Elko county was the only place in the State where the Board was 
 refused a hearing. 
 
 The Elko Independent gives the following report of the proceedings: 
 
 REFUSED A HEARING. 
 
 The CommisBloners Refuse to Meet as a Board of Equalization. 
 
 Governor Sadler and Controller Davis arrived Friday night for 
 the purpose of meeting the County Board of Equalization this morn- 
 ing. Commissioners Clark, Eeed and Weathers, the members of the 
 Board, held a consultation and decided that they had no right to meet 
 as a Board of Equalization today, as they had adjourned oh last Mon- 
 day to meet again on the 30th of the month. 
 
 The members of the Board met in the Court room, however, and 
 announced that they would meet the Governor and Controller, as 
 citizens, and hear what they had to say. 
 
 The decision of the Commissioners was made known to the Governor 
 and Controller, and they refused to appear officially. They came into 
 the Court ro.om, and the Governor stated that he and the Controller 
 could not appear ,and discuss tax matters with the Board as citizens. 
 He^ also stated they had filed a paper with the Clerk, in which they 
 had challenged the whole assessment roll of the county. The paper 
 was refused a reading, on the ground that the Board of Equalization 
 was not in session and could transact no business until the day to 
 which they had adjourned. The Governor and Controller then folded 
 their tents, and all hands left the Court room. 
 
 IJoUowing is the paper filed with the Clerk: 
 
 Elko, Nk-vaua, September 23, 1899. 
 
 To the Honorable Board of County Commissioners, acting ns a Board of Eijiiitli-ation, Elko 
 County, State of Nevada : 
 In pursuance of a notice given you, and eacli of you, as a Board of County Com- 
 missioners, to the County Clerk and District Attorney and Assessor, under date of 
 March 25th, wherein you were notilied that we. Heinhold Sadler, Governor of Nevada, 
 Sam V. Davis, State Controller of Nevada, and W. D. Jones, Attorney-General of the 
 State of Nevada, as a Board to Enforce tlie Collection of Revenue, would meet Nvith 
 you on and between the tliird Monday of Septemlier and the lirst Slonday of October, 
 1899, when you were under the law sitting as said Boai-d of Equalization, Are now 
 appear and challenge the assessment roll for the county of Elko, for the vear 1899, on 
 the grounds ol' a violation of Statuies of 18111, page 137", which requires that all prop- 
 erty be assessed iit, its full cash value, whereas we are led to believe upon information 
 and belief that the yn-operty witliin your county is not assessed to exceed 50 per cent 
 of its full cash value. 
 
 liitiNiioLD Sadler, Governor of Nevail.i. 
 Sam p. Davis, State Controller. 
 
REPORT OF BOARD OF TAXATION COMMISSIONERS. 17 
 
 The Governor and Controller toqlc the decision of the Board good- 
 naturedly. Although they made no talk to the Board as citizens or 
 otherwise, they felt that they had been treated with scant courtesy. 
 They claimed that the Board had no right to adjourn as it did,, as the 
 law says it " shall continue in session from time to time until the 
 business of equalization presented to them is disposed of." Whether 
 or not they are correct in their interpretation of the law, the Independ- 
 ent does not pretend to say. 
 
 . FINANCIAL STATEMENT. 
 
 The work accomplished by the Board in agitating the tax question 
 may not have resulted directly in increasing the valuation of taxable 
 property in the State, but the following tables demonstrate that, for 
 some cause, the showing made by the Assessors was better in the last 
 two years. 
 
 The following are the valuations of the last two years as compared: 
 with the two previous years: 
 
 Valuation for 1897 $23,497,248 30 
 
 Valuation for 1898 ,23,517,245 29 
 
 Total ■_.__ $47,014,493 59 
 
 Valuation for 1899 - .. $23,692,709 69 ' 
 
 Valuation for 1900 24,286,775 22 
 
 Total ...... $47,979,484 91 
 
 Balance in favor of last two years $964,991 32 
 
 The following is a comparison of revenue receipts of the State for the 
 same period: 
 
 Keceipts for 1897 . $219,567 27 
 
 Receipts for 1898 146,711 30 
 
 Total $366,278 57 
 
 Receipts for 1899 . $218,737 81 
 
 Receipts for 1900 . 240,419 10 
 
 Total $459,156 41 
 
 Balance in faror of last two years $92,877 84 
 
 To this should be added : 
 
 Amount collected from the Delamar Mining Company....... 4,920 20 
 
 Judgment against April Fool Mining Company 1,248 72 
 
 Total - . $99,046 76 
 
 EXPENSES. 
 
 The money expended by the Board during the past two years is as 
 follows : 
 
 1899— R. Sadler, 3,000-mile tioljet $75 00 
 
 1899— S. P. Davis, 3,000-mile ticket 75 00 
 
 1899— W. D. Jones, 3,600-mile ticket . 75 00 
 
 1899— C. H. Stoddard, making abstract of patented land :;... 165 00 
 
 1899 — Thomas P. Mack, making abstract of patented land 165 00 
 
 1899— Ada Torreyson, typewriting 75 00 
 
 Total for 1899 . $630 00 
 
 1900 — Ada Torreyson, typewriting 7 85 
 
 Total for two years $637 85 
 
 Balance returned to treasury ^ $1,362 15 
 
 * 
 
18 REPORT OT' BOARD OF TAXATION COMMISSIONERS. 
 
 PROPERTY HOT TAXED. 
 
 The Board would call the attention of the Legislature to the fact that 
 there are at present nearly 20,000 patented mines in this State. They 
 are not taxed, and the owners can hold them indefinitely without de- 
 velopment. Many of these mines are valuable but their owners, not 
 compelled under the law to do any more assessment work or develop- 
 ment, hold them year after year and pay no taxes. 
 
 By taxing these properties uniformly even a small amount they 
 would yield considerable revenue, and, if the holders did not care to 
 pay the tax, the property could be sold at auction and fall into the 
 hands of parties willing to pay taxes and develop the properties. 
 
 There are many other instances which the Board could cite where 
 the revenues of the State could be increased, and its members will hold 
 themselves in readiness at all times to appear before legislative com- 
 mittees and give them such information as lies in their power relative 
 to revenue matters in Nevada. 
 
 NEEDED LEGISIiATION. 
 
 It is apparent to the members of this Board that the authority 
 under which the Board has been acting does not empower it with suf- 
 ficient authority to act in any other than an advisory capacity. 
 
 While it is clear that the Board requires much more power than it 
 has at present to accomplish permanent and far-reaching results, it is 
 a delicate matter for its members to state to what extent additional 
 authority should be given it, and therefore this matter is left to the 
 Nevada Legislature of 1901 to determine. 
 
 It is the opinion of the Board that a vast amount of property is 
 escaping taxation and that a State Board of Equalization is necessary 
 in order to properly handle the revenue system of Nevada. 
 
 The system of taxation should be founded upon the principle of 
 equal taxation, treating the poorest and most uninfluential taxpayer, 
 together with the most powerful corporation, exactly alike before the 
 law. The revenues of the State cannot be properly collected upon any' 
 other basis. 
 
 The aim of the law should be not the collection of any more taxes 
 than are absolutely needed for the support of the State and county 
 governments, but to collect them impartially from everybody and bring 
 about an increase of valuation and a lowering of rates. 
 
 Such a law would entail upon the Board many disagreeable duties, 
 but the members of the Legislature are assured that the Board is ready 
 to execute the law as given it, and shirk no legal responsibility or duty. 
 Respectfully submitted, 
 
 REINHOLD SADLER, Governor, 
 W. D. JONES, Attorney-General, 
 SAM P. DAVIS, 8tiite bontrollcr. 
 
 Cakson City, Nkvada, .January 1, 1901. 
 
Cornell University Library 
 HJ11 .N357 
 
 Inita report of the governor attorney 
 
 olin 
 
 3 1924 030 215 929