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Resolved, That the main track and rolling stock of the Central Pacific Railroad be assessed at $14,000 per mile, or at a total valuation of $6,272,280 for said main track and rolling stock in Nevada.

The above resolution was passed by the affirmative vote of each and every member of the Board.

On motion of O. H. Grey, seconded by R. L. Horton, the following resolution was adopted, each and every member of the Board assenting:

Resolved, That the side track of the Central Pacific Railroad be assessed at $3,000 per mile.

O. H. Grey, seconded by R. L. Horton, then moved the passage of the following resolution:

Resolved, That the main track and rolling stock of the Virginia & Truckee Railroad be assessed at $12,750 per mile, and that the side track of such railroad be assessed at $2,500 per mile.

After discussion, pro and con, the resolution was carried, receiving the affirmative vote of all the members of the Board.

J. D. Torreyson, seconded by J. F. Egan, then offered the following resolution :

Resolved, That the main track and rolling stock of the Carson & Colorado Railroad in Nevada be assessed at $3,400 per mile, and that the side track of said railroad in this State be assessed at $1,500 per mile.

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

The following resolutions were then unanimously adopted by the Board, on motion of J. F. Egan, seconded by O. H. Grey:

Resolved, That the main track and rolling stock of the Eureka & Palisade Railroad be assessed at $3,500 per mile.

Resolved, That the side track of the Eureka & Palisade Railroad be assessed at $1,500 per mile.

O. H. Grey, seconded by J. F. Egan, moved the adoption of the following resolution:

Resolved, That the main track and rolling stock of the Nevada, California & Oregon Railroad in Nevada be assessed at $2,500 per mile, and that the side track of said railroad within the State be assessed at $1,500 per mile. Carried, each and every member of the Board voting "aye."

On motion of J. F. Egan, seconded by O. H. Grey, the following resolutions were adopted without a dissenting vote:

Resolved, That the main track and rolling stock of the Nevada Central Railroad be assessed at $2,500 per mile.

Resolved, That the side track of said Nevada Central Railroad be assessed at $1,500 per mile.

Moved by J. D. Torreyson, seconded by O. H. Grey, that the main track and rolling stock of the Ruby Hill Railroad be assessed

at $1,000 per mile, and that the side track of said railroad be assessed at $250 per mile. Adopted unanimously by each and every member of the Board voting in the affirmative.

Minutes of the Board of Railroad Assessors read and approved. Board, sitting as a Board of Railroad Assessors, then adjourned uutil Monday at 10 o'clock A. M., to convene as a State Board of Equalization.

CARSON CITY, September 26, 1892.

All members present. R. K. Colcord in chair.
Duplicate assessment roll of Lincoln county received and filed.
In recess until to-morrow at 10 A. M.

All present.

CARSON CITY, September 27, 1892.

R. K. Colcord in chair.

On motion of R. L. Horton, seconded by J. F. Egan, the following resolution was offered:

Resolved, That the Board now proceed to the equalization of State and county property values by making individual raises under the law.

Lost, all voting "no" save Mr. Horton, who voted in the affirm ative. The reason given for voting in the negative was, that though, through individual raises equalization is better accomplished, the Board had not sufficient time, under the law, to do so thoroughly. Recessed at 4 P. M. until to-morrow at 10 A. M.

All present.

CARSON CITY, September 28, 1892.

The duplicate assessment rolls of the various counties were taken up for consideration and examination by the Board.

At 4 P. M. Board adjourned until to-morrow at 10 A. M.

All present.

CARSON CITY, September 29, 1892.

At 1 P. M. Board recessed until to-morrow at 10 A. M.

All present.

CARSON CITY, September 30, 1892.

At 1 P. M. Board recessed until to-morrow at 10 A. M.

All present.

CARSON CITY, October 1, 1892.

At 1 P. M. Board recessed until Monday at 10 A. M.

CARSON CITY, October 3, 1892.

All members present. R. K. Colcord in chair.

Day spent in examination of the various county assessment rolls. In recess until to-morrow morning at 10 o'clock.

All present.

CARSON CITY, October 4, 1892.

The Board convened at the usual hour, 10 o'clock A. M. and continued the examination of the assessment rolls.

At 4 P. M. Board recessed until to-morrow at 10 o'clock A. M.

CARSON CITY, October 5, 1892. Present: R. K. Colcord, O. H. Grey and R. L. Horton. R. K. Colcord in chair.

On motion of O. H. Grey, seconded by R. L. Horton, the following resolution was adopted by a unanimous vote:

Resolved, That the apportionment of the total assessment of each railroad for the main track and rolling stock thereof to each county, in proportion to the number of miles of its main track laid in such county, be as follows:

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The following resolution was then offered, and on motion was adopted by the affirmative vote of all present:

Resolved, That the apportionment of the total assessment of each railroad for the side track to each county, in proportion to the number of miles of its side track laid in such county, be as follows:

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The Secretary was instructed to mail to the County Auditor of each county, to which an apportionment is hereinbefore made, a statement showing the same and setting forth such other facts as may be required by law.

Board then recessed until to-morrow at 10 A. M.

CARSON CITY, October 6, 1892.

All present. R. K. Colcord in chair.

On motion of R. L. Horton, seconded by J. D. Torreyson, the following resolution was unanimously adopted by the full Board: Resolved, That the Secretary forthwith notify the County Clerks of the various counties in the State of a proposed increase of their entire assessment rolls, moneys excepted, as follows, viz:

Churchill.
Douglas.

Elko-

Esmeralda.

Eureka

Humboldt

Lander.

Lincoln

Lyon

Nye--

25 per centum -25 per centum

10 per centum 15 per centum

10 per centum 25 per centum

15 per centum 15 per centum

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And that any and all objections to such increase will be heard and considered by the Board at Carson on Saturday, October 5, 1892, between the hours of 10 A. M. and 4 p. m.

Secretary was instructed to write Clerk Miller of Lander county with reference to a claimed double assessment of 200 head of stock cattle of Bradley and Russell and ask for the facts of the case. Board then recessed until to-morrow at 10 A. M.

CARSON CITY, October 7, 1892.

Present: O. H. Grey, J. D. Torreyson and R. K. Colcord. Secretary reports he mailed the notices to the various County Clerks, in accordance with yesterday's resolution.

The notice of apportionment of railroads were mailed to the County Auditors.

Notice of the proposed horizontal raises were forwarded to the various railroad companies also.

Recessed until to-morrow at 10 A. M.

CARSON CITY, October 8, 1892.

Board in session. R. K. Colcord in chair.

At 4 P. M. Board recessed until Monday morning at 10 o'clock.

Board in session.

CARSON CITY, October 10, 1892.

At 4 P. M. the Board took a recess until to-morrow at 10 A. M.

Board in session.

CARSON CITY, October 11, 1892.

After a day spent in discussion of assessment matters, Board recessed until to-morrow at 10 A. M.

CARSON CITY, October 12, 1892. Present: R. K. Colcord in chair, O. H. Grey and J. D. Torreyson.

Now comes S. Summerfield, and in behalf of the Silver State Land & Loan Company, presents a petition and argues for a reduction of the assessment of their non-listed and unimproved lands from 50 cents per acre to 25 cents per acre. Taken under

consideration.

Letter and statement of Clerk Miller of Lander county, in relation to Russell and Bradley assessment, read and filed. Recessed until to-morrow at 10 A. M.

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