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, Stats. 1875, 108.

Assessor.

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 his 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 disIf 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 esti an 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

cretion of the court.

mate value.

Report to
District
Attorney.

Assessor

liable for

taxes on

property not assessed.

Duty of

Treasurer.

Duty of
District
Attorney.

unknown to the Assessor, the property shall be assessed to unknown owners. It is hereby made the duty of the Assessor at the end of each month to report to the District or Prosecuting 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, 168; 1881, 64; 1883, 48.

State v. Earl et al., 1 Nev. 394; State v. Central Pacific R. R. Co., 17 Nev. 259; Barnes v. Woodbury, 17 Nov. 3×3.

1083. SEC. 7. The Assessor and his sureties shall be and they are hereby made liable for the taxes on all taxable property within the county which is not assessed through the Assessor's willful or inexcusable neglect; and proof of the nonassessment of any taxable property within the county shall be prima facie evidence of such neglect. It shall be the duty of Anditor and the County Auditor and County Treasurer to inform the District 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 according to law. It shall be the duty of the District 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 satisfied 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 forthwith commence an action in a court of competent jurisdiction against such Assessor and his sureties, for the collection in one suit of all sums payable by said Assessor not Assessor as aforesaid; provided, however, 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 a list of it to the Assessor, the Assessor shall not be liable; but the person or persons whose refusal to give the Assessor such list, and whose duty it was under the law to give such list, caused the omission, shall pay double the amount of the taxes that would have been imposed upon the property had it been assessed. As amended, Stats. 1875, 107.

When

liable.

in

1084. SEC. 8. 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 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.

At the same time and in the same manner List of real

another

1085. SEC. 9. Every Assessor, as soon as he shall have List of 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 other 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; provided, 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

deceased

False list.

Assessor to

make tax list.

List of names.

Real estate.

Improvements.

equal proportions. It is hereby made the duty of every District Judge, from time to time, to direct each and every administrator, executor, and guardian (which direction may be especially given in each case or by general order), to pay, out of the funds of the estate, all taxes that have attached or accrued against such estate after the passage of this Act; and no order or decree for the distribution of any property of any decedent among the heirs or devisees shall be made until the taxes which have been attached to or accrued against the estate shall have been paid.

1087. SEC. 11. If any person shall willfully make or give, under oath or affirmation, a false list of his, her, or their taxable property under his or her control, such person shall be deemed guilty of perjury, and, upon conviction thereof, shall be punished therefor, as is by law provided for the punishment of perjury. When personal property is mortgaged or pledged, it shall, for the purpose of taxation, be deemed the property of the person who has the possession thereof.-As amended, Stats. 1866, 169.

1088. SEC. 12. It shall be the duty of the Assessor to prepare a tax list, or assessment roll, indexed, or alphabetically arranged, in the book or books furnished by the Board of County Commissioners for that purpose, in which book or books shall be listed all the real estate, improvements on real estate, including improvements on public lands, and other personal property within the limits of the county, and in said book or books he shall set down in separate columns :

First-The names of the taxable inhabitants, firms, incorporated companies or associations, in alphabetical order, if known; if unknown, the property shall be assessed to unknown Owners. And if any person shall refuse to make a statement of his property, under oath, as required by this Act, that fact shall be noted under his name.

Second-All real estate, including the ownership or claim to, or possession of, or right of possession to any land and improvements taxable to each inhabitant, firm, incorporated company, or association, described by metes and bounds, or by common designation or name; if situated within the limits of any city or incorporated town, described by lots or fractions of lots; if without said limits, giving the number of acres, as near as can be conveniently ascertained, and the location and township where situated; all improvements on public lands, describing, as nearly as possible, the location of said improvements; provided, that when two or more parties claim, by description, the same land, it shall be assessed to each party making such claim, or giving such description, according to the estimated value of the claims of each.

Third-The cash value of real estate, including the possessory claim to lands and the improvements thereon.

Fourth-The cash value of all improvements on real estate, including possessory claims, where the same is assessed to a person other than the owner of said real estate.

Fifth-The cash value of all personal property, except im- Personal provements on real estate or public lands taxable to each.

Sixth-The total value of all property taxable to each. And no further description of personal property than that required by the foregoing provisions of this section shall be needed, or be requisite to render the assessment binding and effective. The form of the assessment roll shall be substantially as follows:

property.

Form of assessment roll.

To whom paid..........

-As amended, Stats. 1877, 169.

State ex rel. Hobart v. Ryland, 14 Nev. 46.

1089. SEC. 13. The Assessor shall also, when directed by Map of town the Board of County Commissioners, in a book, make a map or or city.

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