upr000132 166

LO CAL GOVERNMENT REVENUES FOR NEVADA— FISCAL YEAR 1940-1941* T W O T H E N E V A D A T A X R E <5 H OH c a ^ VO ^ 6 § o o3 C \ AJ lA iia o . VO o HCN ~ ^ O 8® 00 o r A y^> i a AJ £® C s o ?a v ©6 : o ^mB aEmi mm mo mm af A CN O mm l A ^ 1 8 *A ^ CN ^ CN § X H a o D ^ O So ® CM O f£A O . O &§ Ni cr> O c n o t-H O i l l oo 2 o i 2 m m m m m Nt4" o rH Nt4 CA A - ^ NO cA IA o rH NO C n c A <N rH <N rH CN rH O NO a T £®Oo I t i—i o 0 0 'S CN ^ *1 o ^ § 'O ©f A » \S® AJ Ys$ i 0 s X 5 s ! '5? vo fA UN O r - i A @ i a * £ X OS CN 8^ H O r-l o ^ 0 2 O o • o o to VO l A VO vo 8^vo CN mX rH © CN ^ 'NS *» t r - a tgjg g a a -o o a 4>*a w &K*Hi d4>f(KJ 00 > tnM’V S d d rt C/3 w <$J £ Nt4 CN o GO 00 o UN IA rH o A - cA £ O NO A1 CN s i o NO oI A A - CA XA J ©X ©© rH X f A rH CA IA CM rH rH I A A - 00 rH K X I A rH NO i n 00 A^ Nt4 NO A ] NO NO NO 00 00 NO A - GO NO A1 NO rH A1 00 A1 Nt4 ON ©A 1 A« IA NO c A IA NO IA cA N f X I A lA AJ AJ ©I A NO A ; 1 1 A* C n CA rH A ^ IA CN I s a a ! g i CA g g a i CN a J © IA cA ©^ a ! A ^ AJ IA IA AJ O rH NO c A a T c A rH 00 lA © rH rH rH IA NO" l A T” < y - S ^ V-S* ^ 1 O N ^ C V ^ C N ^ C N ^ i a ° m ! h > ; i n - ! 1 S 'O S o S n fA © $> NO y$> CN VO . . . . rH X l A ^ © a 1” 1 c o rH f A rH I't Ja " 0 x vo M 4 . A I A vo 1^ CN a f A CN oarH<6r^'^otHoa(']y-or^sS>osv-®r'-vOr<S't O ]^ t S >M t !J £ s t ^ t s ' i f 6 s o ^ ! < S f t s H b S i r > ^ S f 6 s N S s 0 0 & ' X « v XSj Scs6n fi£SH} vtrf,' iAi >*-,i Svo cc~>i ^d cc-ns NgO r-h- C*^A c_6, Wg sorss |^£ rsl A«s* 'crHm gA* IA f A I P CN^ X c A »A VO • irC CN O O ^ Nt4 O CN ^ CN Oo . c A VO O OH A ^ ON ori rr\ CN in '^ H SO c ri s o oo c o r r i i n i n o ( s f ' -1 o ' 1-1 s o ' ' s f O ' c A CN tH ^ CN A - 2 # ^gC /3? SM Wh3 o 5*g& vo ^ A - i X I a T Ovo ^ r ^ v o CN o ^ c A 1 . CN IA Nt4 1 b$ Nt4 vv$ ^ o b x VO VO X X IA c A CN XM vo N 4 v^W CN % P! ^ IA c A C> NO X CN © X© lA AJ I © NO IA £ A - A^ ©A J CN AJ f A f A # rH IA NO CA a ! ^t4 A - CN CN AJ © NO rH A ; rH AJ C n CN A* NO CN © © NO f A f A © ^J4 IA A 00 m A~ f A CN X 00^ rH CN rH rH AJ^ AJ rH rH f A Aj" f A CN NO £ © f A NO IA NO f A AJ A^ £ © 00 £ ©I V IA NO CN c A f A IA NO rH IA NO NO AJ rH rH IA NO © ©A J © rH X lA NO f A A - AJ rH 00 CN CN f A rH rH 00 | g f A AJ rH IA AJ^ rH A ^t4" 1 # rH l A ^t4" r H * ^ rH . CN ^ f A CN ^ §X vo A* CN o ® CN *A >vV (X C 8 1 ......................... i—( c A A H H ^ 00 I A IA AJ rH AJ £ A X AJ rH IA IA © CN IA AJ A © rH f A AJ A l A IA l A I A ©A CN f A AJ f A © NO ©X AI A f A rH 00 N^4 rH X ©A J IA NO ©A M 4 q AJ A CN X rH A A A NO ©X 00 IA A VO AJ f A XA f A CN ©I A IA lA NO rH rH § g f A 00 rH IA j P NO ©^ rH f A g g f A A A ©^ NO f A X ^ NO © rH H rH A I A CN © " rH rH rH rH f A IA CN rH CN rH t-H ? 3f * 4 rH r 'i AJ f A I A rH rH CN AJ ON K * X O s I-4 vo" o Nt4 Ys© X UN CN A ^ NJ4 VO l A - CN d ^ o ^ l A Nt4 CV o c A CN VO <$> UN a ^ .» S ^ 1 "NS o ^CN aK I? l~H O . «a a - 8^ /SI* 00 Mr. A*«s 1 A c A ^ 8 UN c A Nl4' N rH ON rH 8^ vrH 00 8 * 0 O CN A ^ X Yv© CN QQ x . UN rH vo M 4 X CN s® ©© © © ©© ©O IA A © l A IA AJ ©© f ©© © © ©© ©© ©© CN l A . X rH 00 NO ©A J f A f A ©X AJ © C n NO CN AJ IA f A f A NO AJ CN X © l A IA NO X CN © © ©I A X © NO f A f A f A I A X IA © NO C n rH © NO NO lA lA HJ4 IA AJ rH CN AJ CN 00 X rH q rH m rH N q r-H A rH rH rH l A rH X rH q _ rH rH a T IA a T r-T aj" rH a T rH ^J4" © CN 4^ CN f A NO A £ AJ C n £ M 4 C\ VO CN f A s rH f A i l rH M 4 VO M 4 NO IA VO f A © rH rH m CN C n X rH AJ AJ 00 rH I A CN CN rH NO CN NO AJ © NO rH ^t4 A N q l A f A © rH A f A rH q rH f A rH © " rH NO A j" f A NO rH AJ AJ s ” A - CN UN • c A CA »A vo o -v>> CN V ^ * rH P ® CN CN X X ? €% IA CA CN s ? & "ns a s ^ * o m m M o o -Si -s. m—, k i n i2 "N<4S> f A lA A X f A AJ AJ A l A VO £ q f A f A AJ f A IA rH AJ IA AJ rH NO CN f A AJ AJ NO X © f A ©A J NO AJ V l A o Xl A NO f A NO I A I A CN rH CN CN ©A J NO M 4 CN NO 00 f A XX rH ^t4 A l A A X IA X B A X IA rH A NO l A A l A IA A CN A A f A NO q ©A rH X I A AJ M 4 AJ A rH X X M 4 CN X © AJ NO Cn q X X N q AJ rH rH q f A ©^ f A f A f A NO °°CV © rH cA I A f A CN m I A ©^ A 00 NO CN O I A © © f A NO H o " A l A NO f A A A A A NO 00 X 00 NO no" X A A CN A A NO CN l A f A A A IA Ht4 © " NO A NO IA NO AJ A CN NO IA CN NO AJ ^t4 © rH AJ A 1 IA IA NO rH A AJ l A I A AJ AJ AJ rH rH rH f A rH M 4 A W HZ5ou ctJ +-» O H MH O ? M n ^—H 4C>J *S u r C <U U Q . U *** 3 mrC r ^ PH » Ci 0 rS S GJDPh H0 1 o H Mh O G CU CJ »H <L> PH G 5 aS cd 8* S 2o ? rH C<3 I Ctf ESA -M ! 4h o O -O H H Hh Mh : mh o O i ° 4-» ! -w CGD CGD EB <Gt> U O H u A8T dJJr U 2 8 o H CD C/5 w G W G W G cjG O 1 3 CJ i3 a g p < G G <j CJ A s ^H rH _d> - P CCS ? w O H G 0) & A H a) A> n O) . 3 cu s ! cu " O. j=S Ph ^ P h n c/) G 0) CJ 0) Ui O <u rG Ph U5 CCS rG o H O ' mm o H "NS S a ^ a -ns "8 3 ^ -52) H<N s* - a a 3 - 1 T f ia P fE V A t lA T A X R E V IE W THREE revenue sources w hich have been earm arked exclusively fo r h igh w ay purposes, namely, the gas tax and autom obile licenses, w ill be certain to fa ll o ff to a m arked degree as m ore and m ore car ow ners find it necessary to stop operat­in g because o f the lack o f tires or in order to conserve the tires w hich they have. T h is m ay result in seriously curtailing the state h igh w ay p rogram . H o w ever, by concentrating only on essentials, w hich incidentally w ill be the lot o f most business enterprises and individuals, the h igh w ay depart­m ent w ill be able to at least keep our necessary strategic highw ays in fa ir shape w ith the revenue it w ill have com­in g in. T h e revenue fro m some o f the m inor special busi­ness taxes m ay also fa ll o ff as the w a r progresses. B ut the total state assessed valuation, w hich is the basis fo r the property tax, w ill p robably increase m aterially d u rin g the w a r and im m ediately thereafter, as it did du rin g the last w ar. T h is w ill result in greatly increased revenues from this source w ithout increasing present rates. A n d if expen­ditures can be h eld at the present level, the state tax rates can be m aterially reduced fo r the next fe w years. D e v e lo p ­ments have show n that the present over-all state property tax rate is about 7 cents per $100 o f valuation higher than it needed to be. T h u s the surplus n o w accumulating in the state gen eral fu n d, plus further increases in the assessed valuation, plus the $240,000 o r $300,000 whichever it may be w h en the question o f a share to C lark County is finally settled from B o u ld e r D a m revenue, should make it possible to reduce the o ver-all state property tax rate to as lo w as 50 cents per $100 o f valuation fo r 1943 and 1944. L O C A L G O V E R N M E N T R E V E N U E S Local governm ent revenues show n in the large table on page tw o are o f necessity classified some differently from any classification that could be m ade o f state revenues. It is because o f this that both w ere not presented in a single table. In addition, reporting the tw o separately makes it possible to eliminate o verlappin g features o f the revenue Structure w ithout confusing the picture. O n the local level w e find the relative importance o f revenue sources different from the state level. T h e property tax constitutes 66.99% , or expressed differently, over tw o-thirds o f the total o f $7,128,139-04. This ratio varies be­tween counties fro m a lo w o f 4 7 .9 6 % in O rm sby County to a h igh o f 8 3 .88% in Eureka County. O n ly tw o other classified sources are o f special individual significance. T h e first, licenses and fees, provide 11.54% and the other, state and federal subventions and grants, provides 9 -08% o f the total revenues fo r all counties. These are also o f varying importance between the several counties. T h e ratio o f licenses and fees to total revenues varies from a lo w o f 3.80% , w hich is from licenses only (see footnote o f ta b le ) in Eureka County to a h igh o f 33.80% in O rm sby County. T h e ratio o f state and federal subventions and grants to total revenues varies from a lo w o f 3.85% in Storey County to a h igh o f 15.01% in C lark county. W h ile the bu llion tax only amounts to 2.8 9 % o f total revenues fo r all counties, it is relatively im portant as a source o f revenue in three counties, constituting 14.64%, 11.60% and 11.86% o f total county revenue fo r Esmeralda, N y e and W h it e Pine Counties, respectively. Since this tabulation includes the revenues fo r all local governm ents in the state except fo r some revenues o f incorporated cities and towns estimated separately (see footntote to ta b le ), the taxpayer w ill be curious to see h o w some o f it is dividd between counties, cities and towns and schools. M o st o f the county auditors do not report a breakdow n fo r this type o f division o f the various revenues. H o w ever, it w as possible to make an estimate o f the division fo r property and bu llion taxes. These com bined taxes am ount to $4,981,715.90 divided as fo llo w s : 4 3 .5 5 % to counties fo r county governm ent p u r­poses, 4 1 .7 7 % to schools, including the county-wide school tax levy, and 14.68% to cities an d towns. O v e r 7 0 % o f state and federal subventions and grants also w ent fo r school purposes. In addition, cities and towns received a large part o f the licenses and p o ll taxes reported. T h e w a r should not seriously upset the revenue struc­ture o f most o f the local governm ents in this state. T o be sure, some o f the cities and towns w ill lose revenues from the closing o f certain businesses, notably autom obile and tire agencies and some service stations. H o w e v e r, the schools and counties, w ith fe w exceptions, w hich largely depend u pon the property tax, w ill find their revenues increasing as a result o f increased valuations. Some w ill lose bu llion taxes because o f the closing o f g o ld mines, but most w ill show gains from this source because o f the increasing p ro ­duction o f strategic metals. N o n e o f ou r local governments, how ever, should find it difficult to give the wartim e tax­payers a little needed relief du rin g these trying times. H O W M U C H IS $59,000,000,000 A pproxim ately $1,871 w ill be spent in each o f the 31,- 536,000 seconds d u rin g the com ing fiscal year fo r w a r and regular Federal G overnm ent purposes. T h is is approxi­mately $1,686 fo r each o f Am erica’s 35,000,000 families. Each fam ily w ill have to buy a lot o f bonds, as w e ll as pay a lot o f taxes, to provide U n cle Sam w ith that kind o f money. P R IO R IT IE S I N G O V E R N M E N T S P E N D I N G T h e N e w Jersey Taxpayers Association has proposed w hat seems to be an excellent idea, namely, a D irector o f P rio ri­ties fo r P u blic Spending— a w atch dog o f the public treasury. W e have priority control over ra w materials, and the fe d ­eral governm ent has a p rior tax claim on your earnings, but no similar restraint or guidance is exercised over public spending. T his is a serious gap in our fiscal structure. Congressmen vote appropriations in many instances w ith ­out fu ll k n ow ledge o f the contents o f the appropriating bill. O ften they have only superficial k n ow ledge contained in a committee report, or the explanation o f the b ill’s spon­sor on w hich to base their conclusions. T h is, unfortunately, is unavoidable under present methods. F or Congressm en are very busy and seldom have time to read and understand fu lly all the bills they must consider. A D irector o f Priorities in P u blic Spending m ight over­come this deficiency. H e could appraise all bills in volvin g spending, rendering im partial and non-political opinions fo r the guidance o f Congress— CEC, W a sh in g ton Letter. T Y D I N G S I N V E S T I G A T I O N T h e investigation o f governm ent personnel by Senator T ydin gs ( M d ) and his Committee members, Senators H o l­man (O r e .) and M cC arran (N e v . ) , is proceeding slow ly, due largely to a shortage o f skilled assistants. D esign ed to speed the w a r e ffo rt by transferring em­ployees from n on -w ar to w a r agencies, the Committee is obtaining little help fro m the bureaus o f the government. A p paren tly potential assistants are too busy spending to w o rry about saving. M o reover, every agency o f governm ent, defense or not, has lately assumed an attitude o f self-importance to the w a r effort which, they seemingly feel, m ight be punctured should they adm it the presence o f a Spare employee.-— -CEE, W a sh in g to tn Letter.