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was to assess the property of a given corporation or line on a state unit basis, and then to determine the value per mile by dividing the total value by the number of miles. The value assessed to each county was determined by multiplying this value by the number of miles. This method has been applied more generally during the last four years under the State Tax Commission and will be discussed in connection with the work of the commission.1 In 1903 the Legislature adopted a device for securing higher assessments which was wrong in principle and, in the main, futile in practise. The law provided for a gradual reduction of the rate of taxation for county purposes. It was supposed that, with the reduction of the rate, the counties would be compelled to assess at higher valuations. The injustice of the act lay in the fact that the reduction of rate was to continue until all counties reached the same maximum tax rate-50 cents on the hundred dollars for county purposes. This required. the counties with large and highly valuable railroad mileage to reduce their rate to a comparatively small extent because their rate was already low, not on account of high valuations, but because of the fact that the railroads paid most of the tax. On the other hand, the counties of small wealth which were already assessed at comparatively high valuations were required to reduce their rates and consequently to increase their valuations to a very great degree. The futility of the law arose from the fact that there were some loopholes for evasion through contracting indebtedness and through the fact

'See Chapter V. Nevada Statutes, 1903, p. 107.

that when the pressure began to be felt, some counties secured exemption by legislative acts, so that in fact it came to apply only where it could apply without affecting valuations seriously.' The actual value of property was increasing in some counties so rapidly that they could comply with the law without raising valuations and without inconvenience. Probably the act, as originally passed, was unconstitutional and if not, the special acts exempting certain counties from its operation are almost certainly so, but no county ever cared to carry the question to the courts. It has been easier to get legal exemption whenever it was inconvenient to observe the provisions of the act. This law having failed to accomplish its purpose, it was repealed in 1917.

THE NEVADA TAX COMMISSION

The State Tax Commission, created in 1913, represents the most recent step in the direction of centralized administrative control. Under the original law this body consisted of three members, two of whom were appointed by the Governor, the other being a member of the State Railroad Commission. In 1915 the law was amended in such a way as to provide for a commission of five members-the Governor and the three members of the Railroad Commission, with one appointive member who served as Secretary. In 1917 the law was again amended so that the present commission has seven members-the Governor, one member of the Railroad Commission, and five appointive members. The five appointive members are expected to give only a limited amount of their

1Nevada Statutes, 1905, p. 188.

time to the work of the Commission, and they are appointed to represent certain large property interests: (1) land, (2) live stock, (3) business, (4) mining, and (5) banking.1

Very broad powers were given to the original commission, including the final power of equalization for all property, but this power of equalization now rests with the State Board of Equalization, a body consisting of the members of the Tax Commission and the various County Assessors. The commission still possesses large power, including the following:

1. To exercise general supervision over the entire revenue system of the State.

2. To confer with, advise, and direct Assessors, Sheriffs, County Boards of Equalization, and all other county revenue officers as to their duties in connection with revenue.

3. To prescribe uniform rules for the assessment of property in the various counties, and to prescribe all forms and blanks for the use of Assessors.

4. To summon witnesses, administer oaths, and to examine the accounts of any person, firm, or corporation. 5. To require Boards of County Commissioners to submit budgets for county expenditures, and, under certain

'The law reads as follows:

"One of the commissioners shall be one of the associate commissioners of the railroad commission of the State of Nevada, to be designated by the Governor ; one of said commissioners shall be versed in and possess a practical knowledge and experience in the classification of land and the value thereof; one of said commissioners shall be versed in and possess a practical knowledge and experience in live stock and the value thereof; one of said commissioners shall be versed in and possess a practical knowledge and experience in the mining industry; one of the said commissioners shall be versed in and possess a practical knowledge and experience in business; one of said commissioners shall be versed in and possess a practical knowledge and experience in banking; each of said commissioners at the time of his appointment shall be actively engaged in the business of the department which he is chosen to represent on the commission * *

conditions, to direct such boards to modify the county tax rate.

6. To assess all railroad and other property of publicutility corporations.

7. To sit with the County Assessors as a State Board of Equalization.

8. To determine the net proceeds of all mines.

An experience of four years with commission assessments is now available for examination and it is possible to discover certain pretty evident tendencies. While there has been a series of changes in the constitution of the commission, and while these changes indicate some lack of stability in state policy due to the opposition of certain prominent taxpaying interests, the actual work of the commission has been characterized by a high degree of continuity. So far, the commissioners have been men of high ability, and they have worked zealously and unitedly for more uniform assessments and for higher valuations for most sorts of property.1

The first commission was appointed in March, 1913, after part of the property had been assessed—too late to enable it to secure adequate information for many purposes. The assessment of 1914, the first full year of the commission's existence, shows a gain of about 35% over the total for 1912. There were important increases in

1There has been less change in the personnel of the commission than one might infer from a reading of the various amendments to the law. Governor Boyle was an appointed member of the first commission and he now serves as an ex officio member. Hon. J. F. Shaughnessy of the Railroad Commission has served as Tax Commissioner from the first. Until quite recently Hon. L. F. Adamson has served as Secretary of the Commission, and during a part of the time he was a member. Hon. F. N. Fletcher, who now serves as Secretary, was formerly a member of the commission.

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the valuation of certain public utilities and of much land and live stock.

The commission has been confronted by some pretty difficult problems, some of which are inherent in any advance movement and some of which grow out of the specific provisions of the law. It was charged with heavy responsibilities and was given the legal authority essential to the discharge of those responsibilities. But it was not, in the nature of things, possible for the commission to secure sufficient information for its purpose, and with sufficient promptitude. Doubtless, some of its actions have been based on assumptions not wholly true. It is fairly apparent, however, that the commission began its work with both courage and caution. The important changes in valuations have usually been in the right direction and its few mistakes are not of the selfperpetuating variety; they are the means whereby both the commission and the public are getting a better knowledge of the situation. On the whole, the commission plan appears to be not only the best in theory, but, so far as one may judge from actual results, it is achieving a greater degree of uniformity than has existed hitherto. A few comparisons of the valuations of 1912 with those of later years may be interesting and instructive.

The original assessments of public utilities in 1913 were made by the old State Board of Assessors which held its session about two months before the new Tax Commission was created. The Tax Commission, however, exercised authority in equalization. In the time available for its work it was not able to secure adequate data for all purposes, but it did advance the value of certain