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FOUR THE TAX REVIEW regards as a privilege its authority to study the problem and call at least some reduction possibilities to the attention o f the public, the Congress and the Executive Branch o f the Governm ent. "T h e Committee notes especially the abolition by the Congress o f the Civilian Conservation Corps. T h is was recom m ended by the Committee, and it marks the first com ­plete dism antling o f a m ajor depression agency. T h e C C C had spent $2,278,000,000 in eight and a h a lf years. T h is indicates a step tow ards a m ore prudent fiscal policy suit-abel to a nation at war. " T h e Committee believes that there is a great field fo r m ore efficient operation and p ro b ab ly great economy am ong G overnm ent corporations. "Lik ew ise, the Committee intends to examine further, practices and conditions in purchasing, classflification, sal­aries, transportation, publicity and other overhead items o f the various departments and agencies o f the Governm ent. "T h e Committee believes that there is need fo r m ore efficient administration and m ore effective controls am ong many, if not all, o f the so-called perm anent agencies o f the G overnm ent. "T h e Committee realizes that there is a g ro w in g need to examine closely the activities, practices and expenditures o f the so-called defense and w a r agencies. It is to be hoped that these agencies are approaching, at least, a leveling-off stage w h ere efficiency and vigilance over practices properly may be dem anded w ithout interference w ith the m axim um w a r effort. H eretofore, the Committee has hesitated to call u p these so-called w a r and defense agencies fo r minute exam ination because they w ere in the course o f organiza­tion and because o f the imperative nature o f the business o f most o f them. H o w ev er, it seems to be m ore and m ore evident that the time is approaching fo r the Committee to change this policy. " W i t h the national debt standing today at approxim ately $80,000,000,000 w ith it increasing every day at a tremen­dous rate necessitated by the w a r and augm ented still further by other expenditures, and w ith unexpended w a r balances totaling $160,000,000,000 there is in prospect a national debt o f at least $200,000,000,000 by conservative estimates. This, o f couse, takes into consideration revenue w hich is m eeting not m ore than 30 per cent o f expenditures this year. " W i t h such a fiscal future in view , the need fo r every possible economy in non-essentials is urgent. T h erefore, the Committee contemplates a vigorous continuation o f all phases o f its w o rk fo r reduction o f non-essential federal expenditures.” T H E S T A T E T A X R A T E O n tw o occasions the N e v a d a T a x R eview has m ade the assertion that the present state property tax rate o f 69*/2 cents per $100 o f valuation was 7 cents higher than it needed to be. A n exam ination o f the financial condition o f the state on June 30, 1942, shows that that contention w as fa irly accurate. O n June 30, 1942, the State C on troller’s books show ed that there w as a balance o f $976,741.30 in the state general fu n d com pared w ith a balance o f $331,- 544.09 on June 30, 1941. Elim inating the accounting fo r B o u ld er D a m revenues, w e find that the general fu n d b a l­ance has increased $45,197.21 fro m norm al state revenue sources du rin g the past fiscal year. T h is amount is equal to better than 2 cents per $100 o f valuation on the state tax rate. O u r contention has always been that the general fu n d balance never needs to be m ore than $150,000 at the end o f the fiscal year. T h u s one year ago the general fu n d b a l­ance w as $175,000 to $180,000 greater than it needed to be. T h is w o u ld have accounted fo r another 4l/2 cents on the state rate fo r 1941 and 1942 A d d to this the 2 cents surplus increase over last year, and w e have 65/2 cents that the legis­lature could have eliminated from the tax rate fo r 1941 and 1942. O f course, this w as the result o f conservative tax adm in­istration w hich w e commend. A t the time that the rate was set, no one had any w ay o f k n o w in g that the state valuation w o u ld be $15,000,000 h igher than the estimate used, nor did they k n o w that there w o u ld be another p ro bable in ­crease o f fro m $10,000,000 to $15,000,000 in 1942. P R O P O S E D 1942 C O U N T Y T A X R A T E S T h e 1942 county budgets filed w ith the N e v a d a State T a x Com m ission sh ow that some o f the counties are m aking at least an effort to economize this year and next. T h e ten­tative 1942 county tax rates as com puted fo r these budgets com pared w ith the actual tax rates fo r 1941 per $100 o f valuation are as fo llo w s : C ounty A ctu a l 1941 T a x Rate T en ta tive 1942 T a x Rate Increase -M o r Decrease -— • Churchill ......... $2.90 $3,115 +$•215 C la r k ............ ..... 2.32 2.47 + -15 D o u g la s ...... ..... 2.715 2.71 — .005 E lk o .................. 1.845 1.845 N o Change E sm e ra ld a .... ..... 3.50 3.50 N o Change H u m b o ld t .......... 2.170 2.3117 I H .1417 Lander ........ ..... 3.175 3.00 — .175 L in c o ln ........ ..... 3.395 3.288 — .107 L yon ............ ...... 2.195 2.195 N o Change M in e r a l.............. 3.285 3.425 N y e .............. ....... 3.75 3.75 KNlo 'Ch1a4nge O r m s b y ........ .... . 2.725 2.695 K 9 0 3 Pershing ..... ..... 1.94 1.895 — .045 Storey .......... ..... 2.59 2.705 ? J - 1 , 1 5 W a s h o e ...... , ..... 2.46 2.38 — -,.08 W h it e Pine.. ..... 2.73 2.73 N o Change Seven o f the counties have voluntarily decreased their respective rates over last year, the decreases ran gin g from a lo w o f I/2 cent per $100 o f valuation in D o u g la s County to a h igh o f 171/2 cents per $100 o f valuation in Lander County. Five o f the counties propose to increase the rates over last year, the increases ran gin g from a h igh o f 2 iy 2 cents per $100 o f valuation in Churchill County to a lo w o f l l !/2 cents per $100 o f valuation in Storey County. Five o f the counties propose to maintain the same rates fo r 1942 as w ere levied fo r 1941. O f course, these rates are tentative and may be adjusted by the State T a x Com m ission w h en it meets as a board o f equalization in the fall. H ow ever, the T a x Com m ission cannot change budgets, and therefore the taxpayers cannot expect relief fo r excessive budgets already adopted. C L A S S I F I C A T I O N F O R W A S T E "Inefficiency in governm ent is inexcusable at any time, but w h en a nation is at w a r waste o f public m oney borders upon treason. It is just as im portant to prevent waste and inefficiency in our governm ents as to prevent sabotage in our armament plants.” — Thom as E. Fiske— T h e Illin o is Taxpayer.