Governor Oddie-Gentlemen, there is a motion before the board. will ask the Clerk to read the motion. I The Clerk read the following motion made by Mr. Lemaire and seconded by Mr. Sitton: It is moved that a valuation of $2.50 per head be placed on stock sheep. Mr. Lemaire-Three dollars. Mr. McTerney-It has been $3 for several years past. Mr. Ingalls—I have no sheep in Esmeralda County, but it seems to me, if we can't get the required number, that we would get just as great a proportion at $3 as $2.50, and if we can't get them all that it would be just as well to keep it up to $3. That's just a suggestion. Mr. Lemaire-As I understand it. Mr. Chairman, the market at this present time is such that you can go into California and buy all the stock sheep you want for $2 a head, and I don't think it is right to assess stock sheep for over $2.50 at this time. Governor Oddie-Mr. Lemaire, you made the motion to assess them at $2.50? Mr. Lemaire-Yes, sir. Governor Oddie-Are there any further remarks? Mr. Miles I understand that the wool clipped from these sheep in the spring is not assessed by any of the Assessors in the State. Of course that really adds to the value of the sheep, and while it is a fact. of course, that we can't get all of the sheep, I believe the matter can be improved by asking the Sheep Commissioners to furnish us with a statement of the number of sheep each party owns in our county. As the price at this time is much lower that it has been for years, I believe, under the circumstances, that $2.50 is plenty to assess sheep for, and if we do reduce the value of sheep that an effort should be made by every one to get the proper number of sheep from the Sheep Commission and assess them the best we can and equalize them all as near as possible. Governor Oddie-Don't you think it would be a good plan for this board as a body to request the Sheep Commission to furnish you with data as to the owners and number of sheep owned? Mr. Miles-I do. Mr. Ingalls—I make a motion to amend the motion and place sheep at $3 a head valuation and see how the Assessors feel about it. Mr. Hayes-I second the amendment. Governor Oddie-It is moved and seconded that the motion placing a valuation of $2.50 a head on sheep be amended making them $3 a head. I will ask the Clerk to call the roll. The Clerk started to call the roll when the following vote and remarks were had: Mr. Sitton-Nay. Mr. Whitehead-I don't like to vote on that before having a little more information. If the wool that is clipped from the sheep does not make any difference in the price particularly, and the market price is about $2.50 or $2.75 on the average, then $3 is too high, because the Assessors ought to get the full number, and that is the idea in bringing out this commission, and if we are going to get the full number, and the idea is to work on that proposition, then the price at which sheep should be assessed should compare with other property, and if, on the other hand, the wool clipped from the sheep is enough to make a difference and hold it there, then, of course, I could vote on it a little more intelligently if I knew that, but without knowing it I could not. Governor Oddie-I think it is just as well to have a little discussion on that, and I will ask the Clerk to suspend the roll-call. Mr. McTerney-Mr. Chairman, I don't think there is any argument in favor of placing the value above the market value because the Assessors are not getting the full number of sheep. And you don't get any more by reducing it. If you are not getting them all, you will get less by putting them above the market value. I think it is rather an injustice to raise the price of sheep. Mr. Lemaire-I will state that so far as the price of wool has been in the market for the past two years, I know that the sheep owners still have the crop of two years ago, or a year ago, which is not sold, and whatever money has been paid on those crops that the balance will be taken up by commissions, insurance, storage and the like, so really there will be nothing coming to them, and as far as the prospect of the coming price of wool is concerned, I think it will be very poor. I think the valuation of $2.50 at this time is a good valuation. Mr. Miles Mr. Chairman, I agree with Mr. Lemaire. I believe the outlook for wool this year is very poor. I don't think there is going to be any advance. I can't see any chance of it, and the sheep men, with the cattle men, should take an even chance with the Assessors and the Assessors should take an even chance with them, and we should get out and get all we can and put them on the assessment roll and put them on at what we consider their actual cash value is-and as far as wool is concerned, I believe $2.50 is plenty high enough. They are paying a high tax anyhow--a state and a county and a school tax, and every tax that every cattle man pays in the State, and every other property holder and for the past two years they have paid ten mills on the dollar, for their own benefit especially, that is not applied to other property, and I believe that the sheep men, like every other taxpayer, should have equal and just consideration. I believe that $2.50 a head is enough under the circumstances. Governor Oddie-I think that by next year there will be a very material increase in the number of sheep on the assessment rolls with the aid of the Sheep Commission. We will have nearer the actual number of sheep. I think it will be a help to all of you gentlemen to get that information. Mr. Randall-In addition to what Mr. Miles says that the sheep men pay a tax of $1 a hundred, there is also a nonresident license of $2.50 a hundred. Mr. Lemaire I believe the rate in Elko County is $1.57, and the sheep men have to pay $1 in addition. I think this a burden on the sheep men, and I think this is an injust tax-really too much. A dollar a hundred; that is nearly as much as both the county and state tax in Elko County. Governor Oddie-As I understand it, that is a tax of the Sheep Commission itself and for the benefit of the sheep men. Mr. Lemaire-Yes, sir. Governor Oddie-As I understand it, that comes back many fold in benefits received. This commission is looking after the sheep in the State in a scientific manner, eradicating the scab, etc. This commission has expenses in doing this, and it cannot do it successfully unless it is done in a wholesale way. If any of the counties or sections of the State should be left out, then the scab would become prevalent there and inoculate the whole State. Mr. Randall-Mr. Chairman, we were just talking about the amount of money they have got to pay. Governor Oddie-If it were not for that special tax they pay, I think the sheep men would have much heavier losses. Mr. Lemaire-There is not only that dollar that they have to pay, but there is 5 cents a head license, except those in the forest reserve, and I believe on them it is 3 cents, so in all that makes quite a tax. Mr. Miles This ten-mill tax is undoubtedly a benefit to the sheep men, and they take a great interest in it. I understand that they are doing in other counties what they are doing in White Pine Countyforming sheepgrowers' associations and making every effort possible to protect themselves and the welfare of the county as well-and I want to state to this board that I have found the resident sheep men to be first-class citizens in nearly every instance. I am sure that they are taxed high in proportion to other property-that is, some of them. They don't complain about the taxes, but they want equal taxation. I hear less complaint from the sheep men than from any other, except that they want equalization. That is all they ask for, and there has none of them come and asked me to reduce their valuation or anything of the kind-but I can see that they are entitled to it. Mr. Whitehead-I did not want to bring up a discussion of the tenmills proposition. That does not concern us. It has nothing to do with the state taxation, as it concerns only the sheep men and their own sheep. My idea was to get at the value of the sheep with the wool it produces, whether it is $2.50 or $3. If anybody knows how many pounds the clip is and how much it is worth per pound, that is what I would like to get at. Governor Oddie-I think it would be well to hear from the various Assessors as to what they consider the average value of stock sheep, as Mr. Lemaire has given us the price of some of the sheep in California. Mr. Miles I believe that under the present conditions $2.50 is all they are worth. Governor Oddie-Mr. Miles, what would you consider the average value of the wool clip? A Mr. Miles-Well, it varies owing to the price of wool, of course. few days ago I understood that the average value of the wool clip was 80 cents to $1.10 a sheep. But last spring it was much less, and this year I understand it will be still less. Mr. Ingalls Mr. Chairman, after hearing the discussion by the various Assessors from the counties representing the sheep interests, I am willing to withdraw my motion making the valuation $3 per head. Governor Oddie-Mr. Hayes, will you withdraw your second? Mr. Hayes-Yes, sir. Governor Oddie-Gentlemen, the original motion is now before the board. You are voting now on placing a valuation on stock sheep of $2.50 per head. I will ask the Clerk to call the roll. Upon roll-call the motion unanimously carried. Mr. Lemaire-Mr. Chairman, I make a motion that the value of bucks be placed the same as last year, at $5 per head. Mr. Grutt-I second that motion. Governor Oddie-If there are no remarks I will ask the Clerk to call the roll. You are now voting on placing a valuation of $5 per head on bucks. Upon roll-call the motion unanimously carried. Governor Oddie-The next item on the list, gentlemen, is goats. Mr. Miles-Mr. Chairman, I move that goats be placed at a valuation of $3 per head. Governor Oddie-They were valued at $4 last year. Mr. Miles-We have no goats in our county. I understand there are only two counties in the State that have any to speak of. White Pine County has got a few there, but I think the goat men in our county are getting a little the worst of it. I think $3 is plenty. Governor Oddie-We would like to hear from some of the gentlemen who are interested in goats. Mr. Lemaire-Lander County has none. I am out of the goat business, so have none to assess. Mr. Miles-I have some in my county. Mr. Norris-I second the motion of Mr. Miles. Governor Oddie-Gentlemen, it has been regularly moved and seeonded that a value of $3 per head be placed on goats. If there are no further remarks, I will ask the Clerk to call the roll. Upon roll-call the motion unanimously carried. Governor Oddie-The next on the list is hogs. Mr. Springmeyer-Mr. Chairman, I move that the valuation of hogs be left to the various Assessors. Mr. Randall-I second the motion. Are Governor Oddie-Gentlemen, you have heard the question. there any remarks. Hearing none I will ask the Clerk to call the roll. Upon roll-call the motion unanimously carried. Governor Oddie-That completes the live stock, gentlemen. Attorney-General Baker-Mr. Hayes, in reference to the Sheep Commission not giving you that report, I want to say that their records are public property, and under the law you have the right to examine the report. Mr. Hayes-Yes, after I make my assessment. You know property of that kind changes hands every twenty-four hours. You have to have the report when you are assessing. You can't go a basis of last year's report, and then assess arbitrarily. You must have a report of the sheep that are handled in the springtime so you can assess them during the time you are assessing. Attorney-General Baker-But you understand, Mr. Hayes, that any information or data that they have is public information, and you have the right of access to that. Mr. Hayes-They won't give me the names. I asked them, and that is the answer I got. That is as far as I know. Attorney-General Baker-Then that is a matter you should take up with your District Attorney. Mr. Hayes-They do not think I have the right to get that information. Attorney-General Baker-Well, you have. Mr. Lemaire-Mr. Chairman, would it not be well for this Board of Assessors to ask that board to send each one of the Assessors a report of the number of sheep in their own counties? Governor Oddie-And the names of the owners. Mr. Hayes-Yes, the names of the owners, and the report to be made not later than July. Governor Oddie-It might be a good plan to place that in the form of a motion. Mr. Lemaire-Or as a resolution, Mr. Chairman. Each of the Assessors ought to have a report at least before the first of August, or before the completion of the assessment roll. That's in September. Mr. Leonard-That wouldn't be much benefit to me. I assess during the shearing, and you know that is before July or August. coming in the last of July would be of no benefit to me. A report Mr. Lemaire-No doubt there is one of the sheep inspectors there at the time, and he should give you the figures. Mr. Leonard-That's the point-to get the inspector to give you those figures. We had a state inspector there that did give me the figures in what they call the Santa Rosa Forest Reserve, and in that way I got a pretty good check in the mountains, but there is another man come in there since, and he refuses to give it to me. We have to collect the money to pay their salaries, and they certainly should give us this information. If they don't, we can't do much better than we have been doing. Mr. Miles-In my experience I have found that the sheep inspector does not care to give information to the Assessor. Governor Oddie-I think if they were instructed by the Sheep Commission, they would do so. Mr. Miles-Mr. Chairman, I think we should ask the information direct of the commission or have them give it through the inspectors themselves. Mr. Weathers-You can get it from the state inspectors, but not from the government inspectors. Attorney-General Baker-We are talking about our State Commission. Of course we can't compel the government inspectors to give us information. Mr. Weathers-We have no state inspectors over there. They are all government inspectors. Mr. Grutt-If we don't get them in March or April we don't get to assess them at all. Governor Oddie-With the permission of the board I will write a letter to the Sheep Commission, and ask them to give all the information they possibly can to the various Assessors, and ask them to instruct their deputies to do the same. Mr. Weathers-If the inspector would give us the information while we are assessing, it would be better. Governor Oddie-It may not give you all the information you need, but it will doubtless be of considerable assistance. Mr. Leonard-They are in a position to find sheep that we can't find. They are herded up in the mountains. Governor Oddie-I will write that letter, gentlemen. Now, the next question is telephone lines. I think it would be a good plan to have the Public Utility Commission-that is, the Railroad Commission, which |