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FOUR THE NEVADA TAX REVIEW 1942-43 Fiscal Y e a r 1943-44 Fiscal Y e a r 1944-45 Fiscal Y e a r G en eral G overnm en t: 1. L e g is la t u r e ...........1.................................................... — .$ 78,057.85 $ 1,344.15 $ 88,600.41 2. G overn or, Office an d M an sio n ............................... 18,063.94 17,447.76 19,890.88 3. G en eral E x e c u tiv e ............ ................ .................... 28,840.36 27,264.40 29,392.93 4. Financial A d m in is tra tio n ................. ...................... .... 101,546.85 101,546.85 108,787.21 5. A ttorn ey-G en eral ........... 1.................................. HR 17,250.44 17,428.35 17,877.75 6. B u ild in gs an d G ro u n d s.............. 1............................ 45,931.77 42,439.74 46,280.72 T o ta l ....................................... -............................ ..-$ 289,961.21 $ 207,471.25 $ 310,829.90 Protection to Persons and P roperty: 7. J u d ic ia l......................|......................... -...................... - - $ 43,997.24 $ 41,970.73 $ 41,070.95 8. Police, H ig h w a y Patrol, D riv e rs’ Licenses......... 42,276.44 76,288.88 75,279.82 9. R egulative A c tiv itie s.............................. ......1.......... -.. 181,845.79 189,344.71 193,347.66 10. O th er Protective Activities............................... 1.... 11,557.06 19,840.13 10,576.48 T o ta l ..................................................................... -...$ 279,676.53 $ 327,444.45 $ 320,274.91 H ospitals, Charities and Corrections: 11. H osp ital fo r M e n ta l D ise a se s.............. .............. . - - $ 99,968.92 $ 118,947.40 $ 138,495.23 12. D e a f, D u m b an d B lin d ............................................ 10,253.79 12,375.90 13,085.00 13. O rph an s’ H o m e ........................................................ 37,239.86 34,927.59 46,916.77 14. P u blic Assistance ............................ ......... .............. — 892,171.23 969,642.92 955,622.95 15. State P r i s o n .............. ................................................ 97,002.27 130,389.08 120,936.64 16. School o f Industry............ ...................................:.... 20,761.26 20,568.09 23,709.44 T o ta l ..................................................................... ....$1,157,397.33 $1,286,850.98 $1,298,766.03 H ealth and Sanitation: 17. H ealth A d m in is tra tio n ................................. 1.............$ 14,814.79 $ 16,477.52 $ 18,924.21 18. Prevention and Treatm ent o f Diseases............... . 15,177.62 18,283.17 19,567.87 19. M atern al and C h ild H ealth Services.................... 66,208.72 104,010.41 166,035.97 20. O th er H ealth and Sanitation Services----- ----------- 50,012.88 56,613.82 42,929.75 T o ta l ............. ...... ................................................. ....$ 146,214.01 $ 195,384.92 $ 247,457.80 H ig h w a y s : 21. A dm in istration ..................................................... —.... .$ 132,417.94 $ 137,213.81 $ 135,853.31 22. Construction and M aintenance.................................... 3,746,259-77 2,814,695.14 1,850,334.06 23- O th er H ig h w a y C o s t s .............................................. .... 213,696.23 93,077.96 236,378.16 T o ta l ........................................................ '............. D evelopm en t and Conservation o f N a tu ra l Resources: ... $4,092,373.94 $3,044,986.91 $2,222,565.53 24. A g ric u ltu re ............. ......... 1......... 1................... ? ....... .... $ 96,961.05 $ 75,980.06 $ 112,581.95 25. Fish an d G a m e ................................ R...................... 54,295.20 30,394.02 72,229.82 26. M in in g B ureau and A d v iso ry B o a rd ..... .............. 11,308.15 6,486.63 11,869.72 27. U n iversity P u b lic Service..........................? .......... 33,753.80 28,204.77 52,801.01 , 28. A l l other .......... .................................. 1.................... 38,316.94 15,226.53 24,791.04 T o ta l ........................................1........................... .... $ 234,635.14 $ 156,292.01 $ 273,553.54 E d u cation : 29. A dm in istration .............................. ........................... .... $ 31,689.08 $ 33,765.03 $ 36,961.60 30. State A id to P u blic Schools................ ............ — .... 475,479.50 515,899.75 498,989.79 31. U n iv ersity .................................................................. .... 287,188.45- 226,306.19 362,576.02 32. V ocation al E d u c a tio n ............ ~~............................ .... 117,769.92 92,858.43 165,253.11 33. O th er Educational Activities......1........................ 17,207.83 15,182.20 48,382.83 T o ta l .......................—.......................................... .... $ 929,334.78 $ 884,011.60 $1,112,163.35 M iscellaneous: 34. Em p. Service, U n em p. C om pen ................... ....... -*$3,271,777.39 $2,516,222.65 *$1,945,004.33 35. A l l other unclassified expenditures..................... .... 120,657.14 98,222.70 145,368.27 T o ta l ................ — .......... .................................... .....$3,392,434.53 $2,614,445.35 $2,090,372.60 T o ta l State Expenditures........................................................ ...$10,522,027.47 $8,716,887.47 $7,875,983.66 * These figures d o not represent the benefits paid, but fo r the m o st part are the transfers, o f amounts collected treasury to the U nem ploym ent Com pensation T ru st F u n d w ith the U n ited States Treasury. , from the state THE NEVADA TAX REVIEW FIVE N E V A D A S T A T E R E V E N U E S Source o f R evenue: T a x e s: (P rin c ip a l State T a x e s) Fiscal Y e a r 1942-43 Fiscal Y e a r 1943-44 Fiscal Y e a r 1944-45 1. Property Taxes, R eal and Personal..................... .......$1,451,848.64 $1,353,168.02 $1,362,607.12 2. Proceeds o f M ines............ |................................... ....... 81,784.56 55,264.00 49,127.55 3. N e t M o to r Fuel T axes........................................... ....... 1,474,975.50 1,233,171.85 1,150,994.78 4. U nem ploym ent P a y ro ll T axes............................ .. .... 3,160,169.69 2,408,432.69 1,839,763.21 T o ta l T axes ................ .................................... Licenses and Fees: (Special T a x e s ) .......$6,168,778.39 $5,050,036.56 $4,402,492.66 5. A u to Licenses, T itle T ran sfer Fees..................... .......$ 363,311.55 $ 379,940.69 $ 352,257.91 6. Com m on C arrier Licenses ............... ................ ....... 387,706.10 451,369.73 395,777.41 7. A u to D riv e rs’ Licenses........................................... ....... 18,255.75 61,393.51 47,886.79 8. G am in g L icen ses................................................... ____ 145,827.88 161,190.61 188,393.23 9. L iq u o r Stamps and Licenses................................ ....... 379,326.69 371,059.58 474,234.72 10. Insurance Licenses and Prem ium T axes............. ....... 123,085.80 146,626.50 134,693.63 11. B an k in g and Loan Licenses.............................. ....... 1,502.00 1,600.00 2,400.00 12. C orporation Fees ................................................. ...... 36,814.60 33,503.80 50,745.54 13. Special Livestock and Bee T axes....................... 33,994.81 35,488.66 37,381.23 14. Petroleum Products Inspection Fees................. ....... 24,074.29 25,499.38 26,660.64 15. Fish and G am e Licenses........................................ ....... 27,166.82 32,303.00 31,725.00 16. O th er Licenses and Fees............................................. 2,427.41 3,518.24 2,910.25 T o ta l Licenses and Fees.................................. M iscellan eou s: .......$1,543,493.70 $1,703,493.70 $1,745,066.35 17. Fees, Earnings o f Officers and D epartm ents___ .... ..$ 26,181.80 $ 20,528.23 $ 39,804.57 18. E arnings o f State Institutions.............................. 21,469.42 19,994.83 46,778.82 19. C ou rt Fines and Escheats.................................... ....... 21,066.06 27,426.37 32,879-92 20. Teachers’ Pension A ssessm ents.......................... ....... 28,544.48 74,165.96 84,503.02 21. Interest, Rent and Sales o f Properties.....!......... ....... 149;073.06 172,064.41 175,787.56 T o ta l M iscellan eo u s........................................ Special R evenues: .......$ 247,434.82 $ 314,179.80 $ 379,753.89 22. Received from Counties...................................... ....:..$ 32,435.56 $ 50,330.05 $ 45,989.69 23. Federal Subventions and G ran ts.......................... ....... 2,056,810.98 1,753,196.41 1,448,268.58 T o ta l S p e c ia l..................................................... $2,089,246.54 $1,803,526.46 $1,494,258.27 T o ta l State Revenues.................................................. 1....... .....$10,048,953.45 $8,871,236.52 $8,021,571.17 P U B L I C L A N D S C O N F E R E N C E O F N I N E S T A T E S H E L D H E R E D elegates from nine western states attended the annual m eeting o f the Interstate Association o f P u blic Lands C o u n ­ties in R eno, on February 27. T h is organization is the result o f problem s caused by the la rg e percentage o f federally h eld lan d in western states and the effect o f the w ith d raw al o f such lands from the state and local tax rolls. Forrest C oop er o f O regon , counsel fo r the pu blic lands committees o f the Association o f O re g o n Counties, stated that the federal governm ent h ad taken over eight m illion acres o f lan d since 1941, most o f w h ich lan d is located in these states. It w as brough t out that if this trend is continued, the counties w ill be deprived o f a la rg e p art o f that property w hich is n o w payin g taxes. Speakers from N e v a d a included H u g h A . Sham berger, President o f the N e v a d a Association o f County Com m is­sioners; State Surveyor W a y n e M c C le o d , and C h ie f Clerk R obbin s E. C ah ill, o f the State T a x Com m ission. M r . Sham ­berger outlined the proposed p lan o f the State Engineer’s office w h ich is to develop un dergrou n d w ater resources and thereby reclaim thousands o f unprofitable acres to useful land. M r . M c C le o d endorsed legislation introduced by Senator M c C a rra n w hich w o u ld return ten m illion acres o f pu blic lan d to ou r state and M r . Cahill, in answer to a question from the floor, explained the disposition o f the annual $300,000 B o u ld er D a m revenue. C alifo rn ia’s A ttorn ey G eneral, R obert Kenny, spoke o f the serious situation resulting from "la n d grabs” by the federal governm ent in general, and specifically discussed the present efforts o f the governm ent to upset state titles to subm erged lands. I f this should occur, M r . K en n y stated, "th e loss o f revenue w o u ld reach incredible proportions.” O f the eleven resoultions enacted at the' conference, the tw o most im portant in terms o f dollars w e re : ( 1 ) A p p ro v a l o f the b ill introduced by Senator C o rd o n o f O regon , p ro ­vid in g reim bursem ent by the federal governm ent o f a flat percentage o f the Jfair value o f forest lands. T his w o u ld replace the existing form u la o f 25 per cent o f the gross receipts to the counties, a m ethod w hich is too variable from year to year to fo rm a dependable source o f incom e; ( 2 ) T h e taxin g o f governm ent lands under sales contracts. A t the present time it is possible fo r the governm ent to contract fo r the sale o f lan d w hich it has taken fo r w ar purposes, to retain title to this land/for m any years du rin g which, although they are bein g used fo r private purposes, they cannot be included in the tax roll.