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\A/ The Nevada Tax Review PUBLISHED BY NEVADA TAXPAYERS ASSOCIATION NUMBER 57 RENO, NEVADA JUNE, 1941 THE NEVADA TAXPAYERS ASSOCIATION O R N I N E T E E N years the N e v a d a Taxpayers A sso ­ciation has been functioning as an im portant force in the conduct o f public affairs— state and lo c a l- 9 in N e v a d a . T h e scope and the importance o f ou r w o rk has broadened each year. M o re and m ore the citizen, the tax­payer and the public o fficial have g ro w n to rely u pon us fo r inform ation and advice on public business. B ut in some quarters ou r efforts have been m isinterpreted and m isun­derstood. F or this reason w e are outlining here some o f the m ore pertinent facts concerning ou r w ork. W h y A Taxpayers Association G overnm ent is a g ro w in g force in our economy. L o o k ­in g back over the history o f governm ent in the U n ited States, and nearer at hand in N e v a d a , it is readily seen that the lo n g term trend has been a continual multiplication o f governm ent functions. T h is grow th , fo r better o r fo r worse, has absorbed a larger and larger part o f ou r in ­come in the fo rm o f taxes. T h e expansion has brou gh t the citizen and taxpayer into m ore frequent contact w ith his governm ent, but it has also complicated that govern ­ment so that he has a much harder time understanding it and keeping it under his control. A t the same time, because o f the importance o f services and the m ounting costs, this expansion has greatly increased the peoples’ stakes in the governm ent. Faced w ith this m odern panoram a o f governm ent and the ever increasing burden it placed u pon them, taxpayers have fo u n d it necessary to organize. T h ey have organized fo r the purpose o f asking questions concerning the activi­ties and costs o f that governm ent, to search out the answers to those questions through research and investigation, and to b rin g those questions and answers to public attention. In this m anner they have hoped to create tax consciousness am ong the people and to point out that a ll governm ental activities must be paid fo r by applyin g the cost to the cost o f livin g o f all the people. T h e need fo r taxpayers associations in creating tax con­sciousness w as ably pointed out by D r . A lfr e d G . Buehler, eminent authority on pu blic finance and political economy, in the February 1941 issue o f the T a x Front. D r . Buehler said in part, "T h e responsibility fo r creating and maintain­ing widespread and constructive tax consciousness is not likely to be assumed by governments. Such tax conscious­ness w ill depend very largely upon the efforts o f taxpayers associations and other non-governmental agencies.” " A t best the tax system can carry only a certain aware­ness o f the costs o f governm ent to those who know they are being taxed. The educational program concerning tax­ation, borrow ing and spending can reach the non-taxpay­ers and the public at large only if this program is organized by interested citizens. Constructive tax consciousness w ill pay dividends in m ore orderly governmental financing and in m ore efficient performance o f public services. I t is in­dispensable in a democracy. However, it w ill not create and maintain itself. The citizens must educate themselves and others through a carefully planned and w ell executed non-partisan program o f tax enlightenment.” T h ro u g h the creation o f tax consciousness by pointing out the real cost o f governm ent, the taxpayers association applies the brakes to the expansion o f governm ent. W it h people aw are o f w hat they are paying fo r governm ent, the merit o f any proposed expansion w ill be determined on the basis o f absolute necessity rather than w hat is termed mere desirability. In addition to the creation o f tax consciousness am ong the public, the taxpayers association, w o rk in g w ith public officials, becomes an effective force in obtaining economy and efficiency in the operation o f governm ent through the developm ent o f im proved administrative technique. T h is field is a broad and very essential one, requ irin g expert services backed by research and study. T h ro u g h careful and intelligent study o f results obtained, the association can recom m end changes in organization and administrative p ro ­cedures, designed to produce efficiency in governm ental o p ­erations and to make officials m ore directly responsible fo r obtaining desirable results. T h is becomes an effort to see that the taxpayer is getting a d o lla r’s value fo r each tax d ollar spent by "p lu gg in g up” the proverbial "ra t holes” d o w n w hich the tax dollars pour. In these difficu lt times the efforts o f the Association are doubly important. It becomes the patriotic duty o f the Taxpayers Association to carry o n ; to help make ou r state and local governm ents strong by d oin g everything w e can to eliminate waste and extravagance through the prom otion o f efficiency and sound economy in operations. T h e N e v a d a Association T h e taxpayer, at this point, w o u ld no doubt like to ask a fe w direct questions about the N e v a d a Association, if he does not already k n o w the answers. W e w ill try to antici­pate the questions he w o u ld ask and answer them as briefly as possible. Q . W h a t is the N e v a d a Taxpayers Association? A . T h e N e v a d a Taxpayers Association is an independ­ent, voluntary organization o f taxpayers to which any person, business o r organization paying taxes in the State o f N e v a d a m ay belong. Q . W h a t are the dues and w h o controls the Associa­tion? A . T h e dues are very nom inal. T h e m axim um subscrip­tion is one-fourth o f one per cent o f the state and local taxes p aid annually in the State o f N e v a d a , that is, 25c on each $100 o f taxes paid. T h e m inim um subscription is $2.50 per year. T h e Association is controlled by an Executive Com - mitte elected by the m em bership at the annual meet­in g held in M a y each year. Each m em ber has an equal vote.