Page images
PDF
EPUB

reyson and Secretary Vanderlieth proceeded to Reno, where a session was held and testimony taken for further use of Board, relative to the valuation of property in Washoe county. Adjourned.

CARSON CITY, October 15, 1891.

Present: R. K. Colcord, O. H. Grey, R. L. Horton, J. D. Torreyson and John F. Egan. R. K. Colcord in chair. Minutes for the last three days read and approved. On motion of J. D. Torreyson, seconded by R. L. Horton, the assessment of John Wagner on the Arlington property is reduced from $22,000 to $19,130 44, and the Secretary directed to notify the Auditor of Ormsby county of said reduction. This order was adopted by the affirmative vote of all present. The report of the committee sent to Elko and Humboldt counties, Messrs O. H. Grey and R. L. Horton, was received at the evening session.

EVENING SESSION.

Present: R. K. Colcord, J. D. Torreyson, R. L. Horton and O. H. Grey. Mr. Grey reported that Elko and Humboldt counties were found to be very unequally assessed, especially real property and merchandise. In many cases the proposed raises in valuations were not high enough, and not one of all the merchants cited came before us with objections. The committee experienced much difficulty in their labors, and though we tried to arrive at a satisfactory basis of property valuations for the purpose of impartial equalization in these counties, it was found utterly impossible in so short a space of time to do justice to all, therefore we recommend that all individual raises in said counties be abandoned and all citations recalled.

On motion, duly seconded, the above report was adopted by the affirmative vote of each and every member of the Board present.

R. K. Colcord, on behalf of committee selected to hear objections to proposed individual raises in Washoe county, to wit: J. D. Torreyson and R. K. Colcord, reported as follows: "Your committee to visit Washoe county, after hearing the statements of a large number of the leading property holders, all to the effect that the property of Washoe county had been carefully, thoroughly and justly assessed and justly equalized as between individual taxpayers, beg leave to report that there is no necessity for making any individual changes in the assessment roll of said county for this year."

On motion of O. H. Grey, seconded by J. D. Torreyson, the report was received and adopted unanimously.

C. C. Wallace then appeared on behalf of Eureka county and protested to the proposed horizontal raise of 12 cents in said county. After presenting his credentials and authority to appear, from the Board of County Commissioners of Eureka county, Mr. Wallace was sworn by the Secretary and testified that "Eureka county is assessed up to full cash value and in numerous instances above the full cash

value. The situation of the county at the present time required this to be done. I protest to a raise of 12 per centum being levied, and earnestly ask you to take the forced valuations of property and the present extreme condition of affairs in Eureka county into consideration when the horizontal raise is made."

After hearing the statement of Mr. Wallace and discussing the same, the roll of Eureka county was inspected and Mr. Wallace examined in relation thereto, thereupon all things being duly considered, on motion of R. L. Horton, seconded by J. D. Torreyson, the following resolution was adopted, each and every member present voting in the affirmative:

Resolved, That an increase of five (5) per centum be added to the entire assessment roll of Eureka county, less all money, money at interest, money secured by mortgage and solvent debts, and the Secretary is hereby instructed to forthwith notify the Auditor of Eureka county thereof. Adjourned.

CARSON CITY, October 16, 1891.

Full Board present. R. K. Colcord in chair.

Minutes read and approved. This being the day set for hearing what objections the various counties of th State may have to make through their various representatives to the horizontal raises as proposed by the Board, now comes J. D. Kersey, of Ormsby and protesting against such raise, being first duly sworn, urges "That the entire property of Ormsby county is assessed up to full cash values. No, I do not think any banker in the world would give what it is assessed for as a speculation. With 20 per cent. added many properties would be overassessed. My own and M. W. Starling's for example. Small householders are fully assessed. The larger ones not so much so, as large dwellings are not so marketable. Some of them may stand a 20 per cent. raise, yet if then offered for sale it. would be a difficult matter to find a purchaser. Any raise will do an injustice to somebody. If the Board deems 20 per cent. necessary Ormsby will stand it like other counties, but enters her protest."

T. V. Julien, District Attorney of Washoe, followed in an argument in protest of a 20 per cent. raise in Washoe county. T. K. Hymers and A. G. Fletcher also spoke against such raise.

D. W. Virgin, District Attorney of Douglas, then spoke in behalf of Douglas county against any horizontal raise. Assessor McCormack and Commissioners Park and Rodenbah were sworn, and in answer to questions propounded by members of the Board, said in substance: The county has been justly assessed. County at large is worth more than it is assessed for. All have not been assessed up to full cash value. Assessor did so, as far as he knew. Large holders do not pay as much in proportion as the small holders. County Board raised county sufficiently; all it ought to stand. If rate were lower County Board would have raised valuations more.

J. A. Plummer, District Attorney of Elko and ex-Assessor A. W. Hesson, appeared and spoke for Elko county, in protest of proposed raise. Geo. Russell, of Russell & Bradley Land and Cattle Company, asked that the Board equalize said company's property by reducing its assessment on stock in Lander county $13,000 and adding said amount to its assessment in Elko county, the home ranch of stock so assessed, being in Elko county. Taken under advisement. R. K. Colcord on behalf of committee selected to hear objections to individual raises in Storey county, reported as follows:

Your committee selected to visit the county of Storey, beg leave to report that after a careful and thorough investigation we find that the property of that county has been fully and fairly assessed, and we recommend that all raises in individual assessments be abandoned, except those of the Virginia & Gold Hill Water Company and John Gillig, the former we think should be fixed at a valuation of $100,000 and the latter at $21,000. The report, on motion, was read and placed on file. On motion of O. H. Grey, seconded by R. L. Horton, it was ordered that all individual raises in Storey county be abandoned and the notices recalled. Messrs. Torreyson, Egan, Grey and Horton voting yea. R. K. Colcord voting nay. J. D. Torreyson stated that although he is in favor of said report he voted against it for the reason that all other individual raises in the State had been abandoned. Adjourned.

CARSON CITY, October 17, 1891. Minutes read and approved. On motion of J. D. Torreyson, seconded by R. L. Horton, the petition of Geo. Russell, for the Russell & Bradley Land & Cattle Company, to have property assessed in Lander county transferred to Elko county assessment roll, was denied by a unanimous vote of the Board, on the ground that the Board has no authority, under the law, to act.

Commissioner P. Anker then appeared for Humboldt county and protested against any horizontal raise in said county. Under oath, Mr. Anker stated that every one in Humboldt county felt that the property of said county was fully assessed. The great expense of getting land in shape for cultivation, clearing and leveling it and bringing water upon it, makes it worth more to present owners than buyers would be willing to give for it. To so To so improve land, costs as high as $20 to $25 per acre. My property then is worth more than its assessable valuation. If I could give my land or cash in payment of a debt to the amount of its assessed valuation, I would give cash rather than let land go. Property in my neighborhood is similarly assessed. The property of county is hardly assessed for 50 cents on the dollar. If a man had money to invest to buy property it would be a good investment at its assessed figure, for a speculation. Commissioners Dick, James and McMillan, and Assessor McCullough of Storey protested against the assessment roll of Storey county being raised any per centum whatever.

Due examination and consideration of the various assessment rolls of the several counties of the State having been made and given, visits of inspection having been taken, as far as it was in the power of the Board so to do, owing to the shortness of time allowed, and all information having been gathered as far as circumstances would permit, on motion of J. D. Torreyson, seconded by O. H. Grey, the following resolutions were declared approved and adopted in each

case:

CHURCHILL COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Churchill county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of twenty (20) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

DOUGLAS COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Douglas county for the year 1891, including the property assessed by the State Board of Asssssors and Equalization (excepting all moneys), be increased by the addition of twenty (20) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

ELKO COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Elko county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of fifteen (15) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

HUMBOLDT COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Humboldt county for the year 1891, including the property assessed by the State Board of Assessors and Equaliza

tion (excepting all moneys), be increased by the addition of (15) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

ORMSBY COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Ormsby county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of fifteen (15) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

WASHOE COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Washoe county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of fifteen (15) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

ESMERALDA COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Esmeralda county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of ten (10) per centum, so as to make said assessment roll conform to the actual cash value of all the property assessed and contained on said roll at this date, and to equalize the value of the taxable property of the several counties in the State for the purposes of taxation.

The above resolution was adopted by the unanimous vote of the Board, each and every member voting in the affirmative.

LANDER COUNTY.

Resolved, That the valuation of the property as shown on the entire assessment roll of Lander county for the year 1891, including the property assessed by the State Board of Assessors and Equalization (excepting all moneys), be increased by the addition of ten (10)

« PreviousContinue »