TAXATION AND REVENUE SYSTEMS—NEVADA. 
143 
School Revenues. 
The state common school fund, consisting of the 
proceeds of the sale of school lands and fines and for 
feitures, etc., is increased by an amiual levy of from 
one-half mill to H mills on each $1 of valuation, and 
distributed to the counties in proportion to the num 
ber of scholars. All license moneys of the counties, 
cities, and villages are to be applied to the support of 
the common schools. 
The county commissioners levy on the property of 
school districts a tax not to exceed 25 mills. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
Express companies shall pay into the state treasury' on or before 
the 1st day of November of each year, an annual occupation tax fee 
which shall be equal to 2 per centum upon its gross earnings within 
this state. 
Appointment of a commission of five men specially qualified by 
experience to study and deal with the problem? of taxation and to 
compare conditions in the state with conditions elsewhere. 
Corporations.—Occupation tax: Capital stock which exceeds 
$1,000, but does not exceed $10,000, $5; $10,000 to $20,000, $10; 
$20,000 to $30,000, $15; $30,000 to $40,000, $20; $40,000 to $50,000, 
$25; $50,000 to $60,000, $30; $60,000 to $70,000, $35; $70,000 to 
$80,000, $40; $80,000 to $90,000, $45; $90,000 to $100,000, $50; 
$100,000 to $125,000, $60; $125,000 to $150,000, $70; $150,000 to 
$175,000, $80; $175,000 to $200,000, $90; $200,000 to $225,000, $100; 
$225,000 to $250,000, $110; $250,000 to $275,000, $120; $275,000 to 
NEV, 
Nevada derives its revenue mainly from the general 
property tax. There is in addition a poll tax for the 
maintenance and repair of the public highways. There 
is no inheritance tax. The counties have an extensive 
system of license taxes on brokers, bankers, merchants, 
liquor dealers, sheep raising, and various lines of busi 
ness and amusements. The state also imposes a license 
on liquor dealers, and receives a portion of the license 
receipts from houses of amusement and sparring 
matches. Municipalities are empowered to exact 
licenses from all lines of business, trade, and professions. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE X. 
Sec. 1. The legislature shall provide by law for a uniform and 
equal rate of assessment and taxation, and shall prescribe such regu 
lations as shall secure a just valuation for taxation of all property, 
real, personal, and possessory, except mines and mining claims, 
when not patented, the proceeds alone of which shall be assessed 
and taxed, and when patented, each patented mine shall be as 
sessed at not less than $500, except when $100 in labor has been ac 
tually perfo r med on such patented mine during the year, in addi 
tion to the tax upon the net proceeds, and excepting also such 
property as may be exempted by law for municipal, educational, 
literary, scientific, or charitable purpose. 
ARTICLE IX. 
Sec. 1. The fiscal year shall commence on the 1st day of January 
in each year. 
1 This compilation is derived mainly from the following sources: 
Revised Laws of Nevada, 1912—annotated. 
Statutes of Nevada, 1913. 
$300,000, $130; $300,000 to $325,000, $140; $325,000 to $350,000, 
$150; $350,000 to $400,000, $160; $400,000 to $450,000, $170; $450,- 
000 to $500,000, $180; $500,000 to $600,000, $200; $600,000 to $700,- 
000, $250; $700,000 to $800,000, $300; $800,000 to $900,000, $350; 
$900,000 to $1,000,000, $400; $1,000,000 to $10,000,000, $400 and $75 
additional for each million or fraction thereof over and above 
$1,000,000; $10,000,000 to $15,000,000, $1,200; $15,000,000 to 
$20,000,000, $1,500; $20,000,000 to $25,000,000, $2,000; $25,000,000 
and over, $2,500. 
Hotels, rooming houses, apartment houses, and restaurants, regis 
tration, $2 per annum. Dentists, $1 per annum. 
Billiard and pool tables, for first three tables, $10; for each addi 
tional table, $5. 
The state may levy for bridges one-fifth mill. 
Companies loaning money at more than 10 per cent interest are 
to pay an annual license fee of $100. A university building fund 
was established and a tax of f of 1 mill for this purpose was levied 
for six years. 
Counties were authorized to levy a tax not to exceed 2 mills to 
establish or assist in establishing county public telephone systems. 
County boards were authorized to levy a tax not to exceed 5 mills 
for the erection of court houses or jails. 
In cities of from 40,000 to 100,000 population the council was 
authorized to levy a dog tax, and also a tax not to exceed 5 mills 
for public grounds and park purposes. 
The limit of the school district levy was raised from 25 to 35 mills, 
and they were also authorized to levy a tax not to exceed 10 mills 
for school buildings. 
Inspection of nursery stock was provided for with fees ranging 
from $5 to $20; also inspection of oils with fees of from 10 cents to 
25 cents per barrel. Cold storage warehouses pay a license of $5. 
DA. 1 
Sec. 2. The legislature shall provide by law for an annual tax suffi 
cient to defray the estimated expenses of the state for each fiscal 
year, and whenever the expenses of any year shall exceed the in 
come, the legislature shall provide for levying a tax sufficient, with 
other sources of income, to pay the deficiency, as well as the esti 
mated expenses, of such ensuing year or two years. 
article xi. 
Sec. 6. The legislature shall provide a special tax, which shall not 
exceed 2 mills on the dollar of all taxable property in the state, in 
addition to the other means provided for the support and mainte 
nance of the state university and common schools. 
ARTICLE VIII. 
Sec. 2. All real property and possessory rights to the same, as well 
as personal property in this state belonging to corporations now ex 
isting or hereafter created, shall be subject to taxation the same as 
property of individuals: Provided, That the property of corporations 
formed for municipal, charitable, religious, or educational purposes 
may be exempted by law. 
ARTICLE II. 
Sec. 7. The legislature shall provide by law for the payment of an 
annual poll tax of not less than $2 nor exceeding $4 from each male 
person resident in the state between the ages of 21 and 60 years (un 
civilized American Indians excepted), to be expended for the main 
tenance and betterment of the public roads. 
OFFICERS. 
Tho officers most directly concerned with taxation 
are: 
(1) County assessor, elected every two years. 
(2) County recorder, elected every two years, who is ex officio 
county auditor.