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be lien.

to be taxed.

ard sinking fund, and five (5) cents shall go into the general school fund of the state.- As amended, Slats. 1867, 159; 1875, 71; 1879, 109; 1881, 106.

1078. Sec. 2. The Board of County Commissioners of each Books for county shall, prior to the first Monduy of April of each year, Assessor. cause to be prepared suitable and well-bound books for the use of the Assessor, in which the County Assessor shall enter his tax list and assessment roll, as hereinafter provided ; and in which list and assessment roll shall be assessed and included all taxes levied by authority of law for county purposes. Said books shall contain suitable printed heads, and be ruled to conform with the form of the assessjient roll, as provided by this Act.- As amended, Stats. 1867, 159.

1079. Sec. 3. Every tax levied under the provisions or Tax levied to authority of this Act is hereby made a lien against the property assessed, and a lien shall attach upon the real property for the tax levied upon the personal property, of the owner of such real estate, which lien shall attach on the first Monday in April in each year, on all property then in this state, and on all other property whenever it reaches the state, and shall not be satisfied or removed until all the taxes are paid, or the property has absolutely vested in a purchaser under a sale for taxes.

1080. Sec. 4. All property, of every kind and nuture all property whatsoever, within this state, shall be subject to taxation, except : First--All lands and other property owned by the state, or by

Except such the Cnited States, or by any county, municipal corporation, town, or village in this state, and all public school houses, with the titete, the lots appurtenant thereto, owned by any legally created States, towns, school district within the state; prorided, that when any of the property mentioned in this subdivision is used for any other districts. than public purposes, and a rent or valuable consideration is received for its use, the same shall be taxed. Second-Mines Mines and and mining claims; prorided, that nothing in this section shall waning be so construed as to exempt from taxation possessory claims to the public lands of the United States, or of this state, or the proceeds of the mines; and, provided further, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the Cnited States Third- Buildings Churches, chapels, and other buildings used for religious religious worship, with their furniture and equipments and the lots of Worship to ground on which they stand, used therewith and necessary $5,000. thereto ; provided, that the amount so exempt shall in no case exceed the sum of five thousand dollars for any one church, chapel, or other building used exclusively for religious worship; and, provided further, that when any such property is used for any other than for church purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed. Fourth-The funds, furniture, and paraphernalia, and regalia Certain owned by any lodge of the Order of Free and accepted Masons, pristof or of the Independent Order of Odd Fellows, or of any other societies to similar charitable organization, or by any benevolent or table society, so long as the same shall be used exclusively for

as is owned

cities and school

used for


Public graveyards.

the legitimate purposes of such lodge or society, or for such charitable or benevolent purposes ; provided, that such exemption shall in no case exceed the sum of five thousand dollars to any one lodge, society, or organization. Fifth-All cemeteries and graveyards, set apart and used for and open to the public for

the burial of the dead, when no charge is made for burial Widows and therein. Sixth— The property of widows and orphan children, orphans.

not to exceed the amount of one thousand dollars to any one family ; provided, that no such exemption shall be allowed to any but actual bona fide residents of this state, and shall be allowed in but one county in this state to the same family, and the party or parties claiming such exemption, or some one in their behalf, shall make an affidavit before the County Assessor of such residence, and that such exemption has been claimed in no other county in this state for that year.— As amended, Stats. 1877, 175; 1879, 111; 1885, 117.

Staté v. Central Pacific R. R. Co., 7 Nev. 99; Conley v. Che lic. 7

Vev. 330; State v. Carson City Savings Bank, 17 Nev. 146: Robinson v. Longley, 18 Vev. 71.

Real estate defined.

Personal property defined

1081. Sec. 5. The term “ real estate,” when used in this Act, shall be deemed and taken to mean and include, and it is hereby declared to mean and include all houses, buildings, fences, ditches, structures, erections, railroads, toll roads, and bridges, or other improvements, built or erected upon any land, whether such land be private property, or property of the state, or of the United States, or of any municipal or other corporation, or of any county, city, or town in the state, the ownership of, or claim to, or possession of, or right of possession to any lands within the state, and the claim by or the possession of any person, firm, or corporation, association, or company to any land, and the same shall be listed under the head of “ real estate.” The term “ personal property," whenever used in this Act, shall be deemed and taken to mean, and it is hereby declared to mean and include all household and kitchen furniture, all law, medical, and miscellaneous libraries, all goods, wares, and merchandise, all chattles of every kind and description, all money on hand, or on deposit in bank or banks, or with individuals, all moneys at interest, secured by mortgage or otherwise, gold dust, gold and silver bars, bullion, solvent debts, other than those mentioned in this section, when the amount exceeds the same character of indebtedness of the party assessed, stocks of goods on hand, horses, mules, oxen, calves, beef cattle, hogs, sheep, goats, jacks, and jennies, and cattle of every description, wagons, carriages, buggies, omnibuses, stages, stage within this state; all capital loaned, invested, or employed in trade, commerce, or business whatsoever ; the capital stock of all corporations (except the capital stock of corporations organized for mining purposes), companies, associations, ferries, or individuals doing business or having an office within this state; the money, property, and effects of every kind, except real estate, of all banks, banking institutions, or firms, bankers, money lenders, and brokers, and all property of whatever kind or nature not included in the term “ real estate," as said term is defined in this Act; provided, that gold and silver-bearing Proviso. ores, quartz, or minerals from which gold or silver is extracted, when in the hands of the producers thereof, shall not mean, nor be taken to mean, nor be listed and assessed under the term “personal property," as used in this section of this Act, but is (are) specially excepted therefrom, and shall be listed, assessed, and taxed, as provided by law.- As amended, Slats. 1875, 108.

1082. Sec. 6. Between the first Monday in March and the Time of first Monday in September, in each year, the County Asses-assessing. sors, except when otherwise required by special enactment, shall ascertain by diligent inquiry and examination all property in

county, real or personal, subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning the same; and he shall then determine the true Statement to cash value of all such property, and he shall then list and assess the same to the person, firm, corporation, association or company owning it for the purpose of enabling the Assessor to make such assessment. He shall demand from each person and firm, and from the President, Cashier, Treasurer or managing agent of each corporation, association or company, including all banking institutions, associations or firms within his county, a statement, under oath or affirmation, of all the real estate or personal property within the county owned or claimed by such persons, firm, corporation, association or company. If any person, officer or agent shall neglect or refuse, on demand of the Assessor or his deputy, to give, under oath or affirmation, the statement required by this section, or shall give a false name, or shall refuse to give his or her name, or shall refuse to swear or affirm, he or she shall be guilty of a misdemeanor, and shall be arrested upon complaint of the Assessor or his deputy, and upon conviction before a Justice of the Peace of the county he or she shall be punished by a fine of not less than ten dollars nor more Penalty. than five hundred dollars, or by imprisonment in the county jail for a term of not less than ten days nor more than three months, or by both such fine and imprisonment, at the discretion of the court. If the owners of any property not listed by another person shall be absent or unknown, or fail to make the statement under oath or affirmation as herein provided, within Assessor, five days after demand is made therefor, the Assessor shall make when to estian estimate of the value of such property, and assess the same accordingly. If the name of such absent owner is known to the Assessor the property shall be assessed in his or her name ; if


inate value,



Assessor liable for taxes on



unknown to the Assessor, the property shall be assessed to un

known owners. It is hereby made the duty of the Assessor at Report to the end of each month to report to the District or Prosecuting Attorney.

Attorney of the county the names of all persons neglecting or refusing to give the statement as required by this section of this Act, and it is hereby made the duty of such District or Prosecuting Attorney to prosecute all persons so offending -- As amended, Stats. 1866, 108; 1881, 64 ; 1883, 48.

State v. Earl et al., 1 Vev. 394; State v. Central Pacific R. R. C).

17 Nev. 259; Barnes v. Woodbury, 17 Nev. 333. 1083. Sec. 7. The Assessor and his sureties shall be and

they are hereby made liable for the taxes on all taxable propproperty not erty within the county which is not assessed through the

Assessor's willful or inexcusable neglect; and proof of the non

assessment of any taxable property within the county shall be Duty of

prima facie evidence of such neglect. It shall be the duty of Auditor and the County Auditor and County Treasurer to inform the District Treasurer.

Attorney of the county of the nature and value of all property not assessed, together with the owner or owners thereof, whenever they or either of them shall know or have good reason to

believe any property within the county has not been assessed Duty of

uccording to law. It shall be the duty of the District Attorney Attorney. of the several counties of this state, on the first Monday of

January of each year, to report in writing to the Board of County Commissioners of his county a list of all taxable property, real and personal, in the county unassessed, at which time and place the Assessor of such county may appear and, by testimony under oath or other sworn proof, explain to the board the reason of such non-assessment. If, after hearing such proofs, the said board shall be satisfied that such nonassessment was excusable in the Assessor, it shall cause an order to that effect to be entered upon the minutes; and if the said board shall be satistied that any non-assessment was not excusable, then said board shall cause an order to that effect to be entered on its minutes, when it shall be the duty of the District Attorney of such county to demand of the Assessor thereof all the state and county taxes due and payable upon such property for the preceding year, and if the same shall not be paid by such Assessor within ten days from such demand, then said District Attorney shall forth with commence an action in a court

of competent jurisdiction against such Assessor and his sureWhen

ties, for the collection in one suit of all sums payable by said Assessor not Assessor as aforesaid; provided, howerer, if it can be proven that

any non-assessment was caused by the refusal of the owner, agent, or claimant of such property, or of the person or persons having it in possession or under his control or charge, to give


List of

1084. Sec. 8. At the same time and in the same manner List of real as other lists of property herein required are given, each and estate, etc. every person shall deliver under oath or affirmation,” to the Assessor, a similar list of all real estate, with the improvements thereon, and all personal property which he and the firm of which he is a member, and the corporation of which he is President, Cashier, Treasurer, Secretary, Trustee, or managing agent, owns, claims, or has the charge, possession, or control of in any other county of the state which he does not of his own personal knowledge know has been assessed in such other county for that year, which list shall particularly describe each tract of land, and each city or town lot contained therein (so that the same may be found and known by such description), and all vessels, steamers, and other water craft, and shall also specify each and all deposits, if any, and persons with whom such deposit or deposits are made, and the place and places in which the same may be found, unless he shall have included all such money, gold dust, gold and silver bars and bullion, in the list of property in his county which it shall be lawful to do ; and shall also specify the kind and nature of all other personal property in such county belonging to or under the charge, control, or in the possession of him or them.

1083. Sec. 9. Every Assessor, as soon as be shall have received a list of any property in another county, under the property in foregoing section, shall make out from the list delivered to him, county! a list for each county in which any such taxable property may be, and shall transmit the same by mail or express to the Assessor of the proper county, who shall assess the same as otlier taxable property therein, if it has not been before assessed for the same year.

1086. Sec. 10. The owner or holder of any stock in any stocks, how firm, incorporated company, or association, the entire capital of assessed which is invested in property which is assessed, or the capital of which is assessed, shall not be assessed individually for his stock in such company or association, nor shall any person having an interest in any partnership or firm, be individually assessed for the partnership or firm property, if such property is assessed to the partnership or firm. The property of every firm, incorporated company, or association, shall be taxed in the county where the property is situated; prorided, that whenever any portion of the property of any such company shall be assessed and taxed in the county wherein the same is located, then upon presentation at the principal office of such company, of the certificate or receipt of the Collector of said county, that such taxes have been paid in another county, the same shall be deducted at the principal office, from the aggregate amount of taxes imposed upon or paid by said company for the same property in the county wherein the principal office of said company is situated. The undivided property of deceased and Property of insane persons may be listed to the heirs, guardians, executors, persons. or administrators, as the case may be, and a payment of taxes made by either, shall bind all the parties in interest for their

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