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that I am correct about that. I don't believe there was a raise in beef cattle last year.
Governor Oddie-You mean that the rate fixed by the board, of $25, was the same as when beef cattle were very much lower than they are today?
Mr. Miles—I am under the impression that two years ago the value was $25. I am not sure but 1909 was the same.
Governor Oddie- And then they were undoubtedly lower ?
Attorney-General Baker—I think that it is proper that there should be a roll-call. The law provides that the roll shall be called upon all such motions.
Governor Oddie-I will ask the Clerk to call the roll. The question is on placing a valuation of $30 a head on beef cattle.
l'pon roll-call the motion was carried unanimously.
Governor Oddie—The next item is milch cows. The valuation placed upon them last year was $25 a head. Has there been any increase in the value of milch cows since last year and year before?
Mr. Whitehead—I would like to have that matter discussed a little. I know that in my county the variation in the value of milch cows is such that it is almost impossible to set a value. We have people who are milking cows that are no better than stock cattle—that are brought up from the range and turned right out again, and that are not worth as much as some others. Some sell for $100 and $125. I can't see how $25 is fair all around. I would like to hear it discussed.
Mr. Sitton-We have about the same condition in Churchill County. Some are worth $25 and some are worth $150. I think there should be a distinction made between milch and dairy cows. Lots of people milk cows that are no better than ordinary stock cattle.
Governor Oddie_-It seems that it would be a good idea to have a classification there; to segregate milch and dairy cows.
Mr. Ilayes—It strikes me that under the law that we were working last year, the Assessor by using his judgment can almost always assess fairly. That's the way it strikes me.
Mr. Miles—I have one objection to leaving milch cows to the Assessors, and that is the fact that in my county when I am assessing I find some of the people claim that the cows they are milking are stock cattle; that they are generally cows that they just got up to milk, and that they are stock cattle. Now, I have some that claim they are stock cattle when they are the finest kind of milch cows and are worth as much as genuine milch cows. They claim they have just taken them up from the range. Now, if we leave this matter to the Assessors it will give them the opportunity to say that all their milch cows are stock cattle, and that's the only objection I have to leaving it to the Assessors. As. far as the variation in value is concerned, it is a fact there is quite a variation in value. My suggestion would be to place what we think as nearly as possible would cover it, and take a chance on it. I would suggest that this board determine what shall be classed as milch cows.
Governor Oddie-I would like to make a suggestion. Do you think it would be wise to place a minimum valuation on milch cows and leave
it to the Assessor's discretion to place a greater valuation on cours that are more valuable, such as Jersey cows?
Mr. Hayes--In regard to that. I think you should place a minimum valuation. That's the way I think the price should be set. In the Assessor using his judgment you can't beat it. We have a good many dairies and have no trouble in assessing them. As a rule you can assess them all at $25. They will average that.
Governor Oddie-Mr. Hayes, I will say that if the valuation is placed at $25 by this board, that the tax will not be at the discretion of the Assessor.
Mr. Hayes— We have them that are more valuable than $25, and many of them that are under $25, but on the whole it is a very good plan to leave it to the Assessors. Still, I would like to hear from the other Assessors, and see how they get along.
Mr. Whitehead-Mr. Miles's proposition falls right back on itself. He has got to determine whether they are milch cows or not, the same as other property. A man might turn in a house and swear in his statement that it was worth $500, when you know that it cost $1,500. No matter whether or not you place the valuation at more than is shown, you have got to use your judgment as to whether they are milch cows or not, and the question that the Attorney-General brought up as to cash value comes in here the same as with work horses. If we assess them at $25 we can't change it.
Governor Oddie-Even that will not comply with the statutes.
Attorney-General Baker—When a value is placed upon property by the board, it is supposed to be the actual cash value. I remember last year I made some inquiry, and said that it would be better to leave it to the Assessors as to what a cow should be assessed at. It seems to me that to leave it to the Assessors is as well, if not better, than to make a valuation.
Mr. Haves—I think a valuation of $25 won't do any harm-just as we did before, and then let the Assessors use their judgment, but not to assess any milch cows at less than $25.
Governor Oddie-By making a valuation of $25 that would take the power away from the Assessors to place a greater valuation.
Mr. Hayes-Mr. Chairman, we have got to use our discretion.
Governor Oddie-My suggestion to make a minimum valuation of $25 would give the assessor discretion.
Attorney-General Baker—I don't think you can place a minimum valuation. As I understand the law when a valuation is placed by this board it must be placed on the assessment roll by the Assessors. They can't go out and say the minimum assessment is $25, but that this cow is worth $50. They can't do that.
Governor Oddie-Do you wish to make a motion, Mr. Hayes ?
Mr. Hayes-Mr. Chairman, I make a motion that dairy cows be left at $25 a head, the same as last year.
Mr. Grutt-I second that motion.
Mr. Lemaire-I make a motion to amend the amendment by leaving it to the various Assessors.
Mr. Whitehead-I second the amendment to the amendment. Governor Oddie-Gentlemen, if you are ready for the question I will
ask the Clerk to call the roll. You are now voting on the amendment to the amendment which provides that the valuation of milch cows be left to the various Assessors.
Upon the roll being called the following vote was had:
Nays-Messrs. Sitton, Springmeyer, Ingalls, Randall, Grutt, Malley, Regan, Seeman, Hayes, and Miles.
Governor Oddie—Gentlemen, the amendment to the amendment is lost by a vote of 6 to 10. I will now ask the Clerk to call the roll on the amendment to the original motion, which placed the valuation on milch cows at $30 per head.
Upon the roll being called the following vote was had:
Yeas-Messrs. Sitton, Whitehead, Weathers, Ingalls, McTerney, Leonard, Lemaire, Norris, Randall, Grutt, Malley, Regan, Seeman, and Miles.
Nays-Messrs. Springmeyer and Hayes.
Governor Oddie—The amendment to the original motion is carried by the vote of 14 to 2. The question now is whether we should vote on the original motion. The amendment to the original motion carried, and it is a question of parliamentary law.
Attorney-General Baker-You will have to vote on the original motion.
Mr. McTerney—That's the way it's always done.
Governor Oddie-I will ask the Clerk to call the roll on the original motion.
Upon roll-call the following vote and comments were had:
Mr. Sitton-Yea. Mr. Whitehead-Yea. Mr. Springmeyer-Yea. Mr. Weathers-Yea. Mr. Ingalls—Yea. Mr. McTerney--Yea. Mr. Leonard-Yea. Mr. Lemaire-Yea. Mr. Norris-Yea
Mr. Randall—I don't understand just what we are voting on now. The original motion called for $25 a head. Is that what we are voting for?
Governor Oddie—No, the original motion was amended to $30 per head. We are now voting on $30 per head the same as the last vote.
Mr. Springmeyer-I understood that we were voting on the original motion making it $25 a head.
Governor Oddie-No, we are voting on the original motion as amended, making it $30 a head.
Mr. Springmeyer—I would like to change my vote then, as I voted no the other time.
Governor Oddie—The correction will be made in the records.
Mr. Malley--I don't think, Mr. Chairman, this is right now. We should vote on the original motion of $25.
Governor Oddie-This is the original motion as amended.
. the valuation at $25, and we have to kill that to put the amendment into effect.
Attorney-General Baker—We voted on the amendment, which carried. As I understand the motion now before the board is upon the adoption of the amendment carried, as a substitute for the original motion.
Mr. Lemaire-Mr. Chairman, do I understand that by voting yes it kills the original motion making the valuation $25. Governor Oddie—Yes. The $25 valuation was killed by the amend
ment. We are now voting on the original motion as amended making the valuation $30.
Mr. Grutt-Yea. Mr. Malley—Yea. Mr. Regan-Yea. Mr. Seeman-Yea. Mr. Hayes-Nay. Mr. Miles-Yea.
Governor Oddie—Gentlemen, the original motion as amended, making the valuation on milch cows $30 per head, has been carried by your vote of 14 to 2. The next order of business is stock cattle. I would like to ask first what valuation has been placed on them in years previous. It was $15 per head last year.
Mr. McTerney-It has been for several years, Governor. Some years ago it was $17.
Governor Oddie-Do you remember how many years ago, Mr. McTerney?
Mr. McTerney-Five or six years ago.
Governor Oddie-And in that time the price has increased very materially. I think with a few exceptions last year—Nye, Lincoln, Esmeralda, and White Pine—the valuation was placed at $15; in those it was placed at $13. Gentlemen, we are ready for a discussion of this question, and would like to hear from the various Assessors.
Mr. Sitton-Mr. Chairman, I think that in view of the fact that stock has gone up it would only be fair to raise in the valuation, and for that reason I move that we place the valuation on stock cattle at $20 a head.
Mr. Leonard-I second that motion.
Mr. Malley-In our county I think that would be too high. Last year we placed the valuation at $15, with the exception of Esmeralda, Nye, and two other counties.
Governor Oddie—Esmeralda, Nye, White Pine, and Lincoln.
Mr. Malley—Mr. Chairman, in our county we could stand a raise this year, but the cattle are not worth as much in our county as they are in some of the others. We have so far to drive them to market. I think $20 is too high for stock cattle in Esmeralda, Nye, and Lincoln Counties.
Governor Oddie--I would like to correct the statement I made and add Clark County to the list of counties that were excepted last year.
Mr. Springmeyer-I think $20 is too high for stock cattle in proportion to beef cattle. Beef cattle are worth at least three times as much as stock cattle.
Governor Oddie_The original motion could be amended excluding certain territory.
Mr. Miles—I would like to hear from some of the Assessors living along the railroad-along the Southern Pacific where there are thousands of head raised and shipped every year--as to the value of stock cattle in their counties.
Governor Oddie-Mr. Leonard and Mr. Weathers, we would like to hear from Elko and Humboldt Counties. Humboldt County is one of the large counties. And Mr. Miles.
Mr. Springmeyer-Mr. Chairman, I would not suppose that stock cattle should be shipped when it is better that they should be held.
Governor Oddie--Mr. Springmeyer here represents a stock county. We will hear from him.
Mr. Springmeyer--Mr. Chairman, stock cattle are never shipped except for the purpose of raising beef.
Mr. Weathers—There is not a great deal shipped out of our county, although it seems to me that $20 is a little high in comparison to the assessed value of beef cattle. Still I don't know that it makes much difference one way or the other. They will only give in so many head whether it is $20 or $15.
Mr. Hayes—That's the way it strikes me. A man may have 500 head of stock and the Assessor only gets 250. He don't get the full number, don't you see. You won't get on any faster if you put them at $20 than to put them at $15. If you get 500 head of stock at $15 you are doing all right, but if you only get 250 at $20 you're not. It's a matter of getting the stock.
Governor Oddie—In that connection, gentlemen, I would like to make a statement. There is a serious difficulty confronting every Assessorthat very thing. If the stock men will not give in the full number of their cattle it is a serious menace to this State right now, because it needs more money. If a way could be devised by which the Assessors could check up the number of beef cattle shipped, it would enable them to get a fairer estimate of the stock cattle that would naturally produce that number of beef cattle.
Mr. Ingalls—That would put it up to the Assessors.
Governor Oddie-Yes. The stock cattle man can put in an arbitrary number, and if the Assessor has figures on the number of beef cattle shipped from any ranch, he can estimate the number of stock cattle that are necessary to produce that number of beef cattle.
Mr. Hayes- Where the Assessor has authority he can place an arbitrary valuation, and they can bring it before the Board of Equalization if they want to. If they should bring it, then we can show the Board of Equalization just what stock they have got. I don't take a man's statement for the stock he has got. I give him the privilege of putting a statement in and then assess according to my own judgment, and if he is not satisfied he comes before the Board of Equalization. rule, he don't come.
Attorney-General Baker-The Assessors are not bound to follow the statement of any person. That is simply a guide that they can follow if they see fit.
Mr. Weathers—There are very few beef cattle in our county until after the assessing period is over. We have nothing but stock cattle until the fall of the year. There is nothing in the spring but stock cattle.
Governor Oddie-There is a system that would help the Assessor very much if it could be used, and that is the system that the forest rangers have adopted in getting the number of cattle, and they come closer to it than the Assessor comes. If the Assessors could get those figures it would help them materially, but I understand that the government will not allow them to be given out.
Mr. Miles—I want to say in regard to that matter that I can get those figures from the forest reserve, but I don't aim to use them entirely unless I think some man is gouging too much, for the reason that the greater part of our range is in the forest reserve, and I believe all stock men should have the same chance, and if we took those figures given by the forest reserve in one case and the men that are off the