reserve don't have to show up these figures, then they don't have an equal show with each other. My system is to get around and do the best I can and get all the stock I can, and if necessary to go to the forest reserve, while I don't aim to go there unless I believe it is actually necessary.

Mr. Randall-I move to amend the motion to place the valuation at $17 on stock cattle with the exception of Esmeralda, Lincoln. White Pine, and Clark Counties, and $15 in those counties.

Mr. Grutt-I would like to have Mineral County included.

Mr. Randall I will include Mineral County.

Mr. Malley That would place the valuation for the whole State at $17 with the exception of those counties, and it would be $15 in those counties?

Mr. Norris-I second the amendment.

Governor Oddie-Gentlemen, if there are no further remarks I will ask the Clerk to call the roll on the amendment to the motion. You are now voting on placing stock cattle on a valuation of $17 per head over the entire State except in the counties of Esmeralda, Lincoln, White Pine, Clark, and Mineral, and in those counties at $15 per head.

Upon roll-call the following vote was had:

Yeas-Messrs. Whitehead, Springmeyer, Weathers, Ingalls, McTerney, Leonard, Lemaire, Norris, Randall, Grutt, Malley, Regan, Seeman, Hayes, and Miles. Nays-Mr. Sitton.

Governor Oddie-Gentlemen, the amendment has been carried by your vote of 15 to 1. I will now ask the Clerk to call the roll on the original motion. It is the original motion as amended to place a value upon stock cattle of $17 per head except in the counties of Esmeralda. Lincoln, White Pine, Clark, and Mineral, and in those counties at $15 per head.

Upon roll-call the following vote was had:

Yeas-Messrs. Whitehead, Weathers, Ingalls, McTerney, Leonard, Lemaire, Norris, Randall, Grutt, Malley, Regan, Seeman, Hayes, and Miles. Nays-Messrs. Sitton and Springmeyer.

Governor Oddie-Gentlemen, you have carried the original motion as amended by your vote of 14 to 2. I would like to ask Mr. Adamson to make a correction in the minutes. A while ago when I enumerated the Assessors of several counties on the Southern Pacific, I said “Mr. Miles" when I should have said "Mr. Hayes." The next item is thoroughbred cattle. Last year the valuation was left to the discretion of the various Assessors.

Mr. Weathers-I move that it be left to the various Assessors this year. There is quite a variation in thoroughbred cattle. Mr. Springmeyer-I second the motion.

Mr. Miles-If I am not out of order I would like to suggest that the order of business be changed in that item, and to call it "bulls" or something of that kind. I know we have no item on bulls, and we have no way of telling what thoroughbred cattle are, so I would suggest, if it is not out of order, to change that item to "bulls" and not call it thoroughbred cattle.

Governor Oddie-That would be a little misleading, if you will pardon the suggestion, because there are some herds of thoroughbred cattle in the State, and they are not all bulls.

Mr. Miles-Then in that case we may add to it so that it reads "Thoroughbred Cattle and Bulls."

A motion is
You are vot-

Governor Oddie-The bulls are not all thoroughbred, but it would be a good thing for the people of the State if they were. before the board, and I will ask the Clerk to call the roll. ing on the motion to leave the valuation of thoroughbred discretion of the various Assessors.

Upon roll-call the motion unanimously carried.
Governor Oddie--Gentlemen, the next item is sheep.

cattle to the

Mr. Lemaire-Mr. Chairman, owing to the fact that the price of sheep varies from $2.50 to $3, and that the price now is $3 or less, I make a motion that a valuation of $2.50 be placed on stock sheep.

Mr. Sitton-I second the motion.

Mr. Miles Mr. Chairman, this sheep proposition is quite an important matter, and the various Assessors might see fit to go into the matter quite thoroughly. And I believe we should. It is one of the most important matters in the State. We have many hundreds of thousands of dollars in sheep. As it is now very near noon, I move that we take a recess until 2 o'clock.

Governor Oddie-I would like to say one word before placing that motion. The number of sheep turned in by the various Assessors varies a great deal from the number shown by the Sheep Commission, and I think there should be some discussion along those lines.

Mr. Weathers-I second the motion.

The question was put and the motion carried.

The board therefore took a recess at 12 o'clock noon, until 2 o'clock p. m.

Afternoon Session

The board resumed its session at 2 p. m., pursuant to recess.

Governor Oddie-The meeting will please come to order. I will ask the Secretary to call the roll.

Upon roll-call the members of the State Board of Revenue and State Board of Assessors were all present and answered to their names, with the exception of Mr. Arrild of Douglas County, and Mr. Leo. Springmeyer, Chairman of the Board of County Commissioners of Douglas County, appeared and answered in his stead.

Governor Oddie-Gentlemen, I want to inform you that I have just received the sad news of the death of Mrs. Arrild, the wife of one of the members of this board. I think the passing of suitable resolutions would be proper under the circumstances.

Mr. Lemaire-I make a motion that the Chairman appoint a committee of three or five to draft suitable resolutions.

Mr. Malley-I second the motion.

Upon the question being put the motion unanimously carried.
Governor Oddie-I will prepare the list and submit it later.

What

is your pleasure, gentlemen? Shall we proceed where we left off this morning? We were just getting to the subject of sheep, and I would like to ask a few questions. I would like to ask the several Assessors how many sheep there are on the assessment rolls of the various counties. Mr. Hayes-We returned the number to the Sheep Commission. can't recollect from memory what it was.

Mr. Lemaire-Mr. Chairman, if it were possible right away to have

some member of that board appear here to give those figures, they would have the right figures.

Governor Oddie-I have the figures that the Sheep Commission have turned in, but I want to get at the number of sheep that have been assessed.

Mr. Lemaire-Mr. Chairman, I don't believe there is an Assessor here that could give those figures off-hand.

Mr. Hayes-My understanding is that there is a law that the Assessors have to report to the Sheep Commission the number of sheep assessed. and they have that report of mine, I know.

Governor Oddie-I want to see if we can't get the actual number of sheep in the State that have been assessed and turned in on the Assessor's reports.

Mr. Hayes-This law is that they shall report the number of sheep in their county, and we have done that to the Sheep Commission. I presume that they have all done that.

Governor Oddie-What I want to find out is whether the actual number assessed compares with the actual number in the State. It is a very difficult thing.

Mr. Miles The Sheep Commission should have all of those figures showing the actual number assessed in each county. I made my report to the Sheep Commission after the Board of Equalization had finished their work, as to the number that were assessed in my county, and I believe that every other Assessor in the State has. I can give mine within a few thousand head.

Governor Oddie-I will read you what has been turned in. I have been under the impression that on the actual number of sheep they had some different method of counting them than the Assessors had.

Mr. Miles-They have sheep inspectors to count them I understand. I understand that it does not correspond with the Assessor's reports. Governor Oddie-Now, in your county, Mr. Miles, the Sheep Commission has turned in 91,610. How does that compare with your figures! Mr. Miles-I will have an assessment roll of a little less than 80,000, Governor Oddie-Mr. Sitton, do you know how yours stand? On this list Churchill County shows 96,591.

Mr. Sitton-I don't think I had 30,000.

Governor Oddie-Do you remember yours, Mr. Lemaire? This list shows for Lander County 73,831.

Mr. Lemaire-I do not, Mr. Chairman.

Governor Oddie-Mr. Weathers, for your county this shows 331,553. How does that compare with your figures?

Mr. Weathers-I made a report of something like 209,000 in round numbers.

Governor Oddie-Mr. Leonard, they have Humboldt County down for 307,106. Do you know how that compares with your figures! Mr. Leonard—I had a little over 200,000. I don't remember now. Governor Oddie-Mr. Hayes, they have Washoe down for 262,290. How does that compare?

Mr. Hayes-I don't think it compares by over half. I asked those people to give me some information, and they refused. That is, I asked for such information and they refused it, but I have assessed over 100,000. They should be obliged to report to the Assessors the number of sheep and the names of the owners in their counties.

Governor Oddie-The Sheep Commission ought to assist in this thing. Mr. Springmeyer, they have Douglas County down for 32,500. Do you know how that compares?

Mr. Springmeyer-Mr. Chairman, I am not the Assessor, and I don't know.

Governor Oddie-Have you a rough idea of what the assessment roll shows?

Mr. Springmeyer-I do not, but there is about 30,000 sheep in the county.

Governor Oddie-Mr. Grutt, they have Mineral County down for 30,000. Do you know how that compares?

Mr. Grutt-I don't remember. I think there is more than that. I don't remember though.

Governor Oddie-Mr. Randall, Lyon County is down for 87,039. How does that compare?

Mr. Randall-I have not made my report as yet. Although they have asked me for it a couple of times I have been negligent in that regard. There is only about 40,000 in Lyon County. I think that is all guesswork there. They don't know. They have received no report from me. Mr. Hayes-Mr. Chairman, our county is close to the California line, and they ship from Lassen County, Plumas and Modoc, and I don't know whether that Sheep Commission report is right or not. However, I asked for information, such information as I got from men I could name, and I received no information from them.

Governor Oddie-They ought to be willing to cooperate.

Mr. Hayes-I will say for the number you have there for Washoe, they are somewhat mixed with Lassen, Plumas, and Modoc Counties, and some probably from Lake County, Oregon. That is the amount I found.

Governor Oddie-Mr. McTerney, they have Eureka County down for 48,357. How does that compare?

Mr. McTerney-Right in the neighborhood of 13,000 and some few hundred.

Governor Oddie-Mr. Malley, Nye County is down for 12,468. How does that compare with your figures?

Mr. Malley-I have not assessed that many. But I will state that at the present time there is 170,000 or 180,000 sheep in the eastern part of the county, but they will be gone by the 1st of March.

Governor Oddie-Do you know how many is owned in the county?
Mr. Malley-I don't know, Mr. Chairman.
Governor Oddie-But it is some less than this?

Commission's report.)

Mr. Malley-Yes, sir.

(Referring to Sheep

Attorney-General Baker-You know, Mr. Malley, that your county is entitled to some proportion of the tax that you collect on sheep. Mr. Malley-They come out into the east end of Nye County in January, February, and March, but they have not even filed a report with our clerk. I will attend to it when I get back.

Governor Oddie-Clark County is not down for any.

Mr. Whitehead-No, sir. They ship in some sheep there in the form of mutton, but that's all.

Governor Oddie-Storey County is down for 4,700. How does that compare with your report, Mr. Seeman?

Mr. Seeman-My report is about 2,200.

Governor Oddie-Ormsby County nothing.

Mr. Regan-Right. We had 500.

Governor Oddie-Esmeralda nothing.

Mr. Ingalls-There has been no sheep in Esmeralda County since the division. None at all.

Governor Oddie-Lincoln County, 25,100. How is that?

Mr. Norris-That's about right; about the way I assessed it.

Governor Oddie-You see there is a wide variation between the number of sheep on the assessment rolls and the number reported by the Sheep Commission, and I think it is something that the various Assessors should look into very carefully. It will help them out and it will help the State out, because it does not make so much difference what the sheep are assessed for per head if they are all turned in, but it does if only a very small proportion is turned in.

Mr. Hayes-It makes but little difference about stock. If you leave everything to the Assessors the result will be the same. The assessments that were levied last year are a guide to us, and the changing of that is only useless and gives the Assessor a little harder job to change prices. Governor Oddie-I can understand the difficulties the Assessors are against, but I think the Sheep Commissioners can be of assistance to them.

Mr. Lemaire--I think that should be one of their duties.

Mr. Hayes-The Sheep Commissioners could give the name of the owner and the number of sheep and if they are transferred to other counties or out of the State and not assessable, they could give the name and number and state they are not assessable.

Governor Oddie-Of course this won't apply so much to transient sheep, but they could state the actual number in the county.

Mr. Hayes-They can't go through the county or State I think, without dipping and getting permission.

Mr. Lemaire-As I understand it, that report would be the actual count of all the sheep.

Governor Oddie-Yes; they would show the actual number in the county.

Mr. Lemaire-Mr. Chairman, the Assessor in doing the assessing will meet with the different bands. One will have one band, another will have two bands, and some of them will have three bands, probably. Well, you can't tell whether there are 1,000 sheep or 1,500 or 2,500. Some might have 3,000 in the band, and of course it is up to the Assessor to come as near to the actual number as he possibly can.

Governor Oddie-I know the Assessor is handicapped. He is limited for time and has a great big scope of country to cover.

Mr. Lemaire-The Sheep Commissioners could be a great help to the Assessors.

Mr. McTerney-When the rest of us go out to assess we find that Mr. Weathers has been running a bargain-counter sale and has got them all.

Mr. Sitton-That's it. When we go out to do our assessing we find that Mr. Weathers has all the sheep.

Governor Oddie-Another question I would like to ask. How does the market price of sheep compare this year with other years? Mr. Weathers-It is very much lower.