TAXATION AND REVENUE SYSTEMS—NEVADA. 
147 
assessed value of all real and personal property within 
the city made taxable by law. 
3. Collection— 
Collection of municipal taxes is the same as for state. 
B AND D. POLL AND CORPORATION TAXES. 
There are no municipal poll or special corporation 
taxes. 
Corporations, etc., engaged in furnishing electric light, heat, or 
power to the inhabitants of any town or city, pay a franchise tax 
of 2 per cent of the net profits made by serving such inhabitants. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The city council has power to fix and impose a license tax in 
towns and cities on the various lines of business and amusements 
conducted in the municipality and to levy a tax on dogs. 
One-half of the license moneys collected on county licenses for 
the retail of liquors in less quantities than 1 quart goes to the 
municipality where the saloon is located. 
School Revenues. 
The state school fund is composed of the proceeds of 
the sale of school lands, all fines collected under the 
penal laws of the state, 2 per cent of the gross peoceeds 
of all toll roads and bridges, and all escheats. The 
interest of this fund is divided semiannually among 
the several counties in proportion to the number of 
school children. 
The board of county commissioners is to levy a 
county school tax of not more than 50 cents nor less 
than 20 cents on each SI00. 
School districts may vote to impose a tax for addi 
tional school facilities when the state and county 
money to which any district is entitled is not sufficient 
to maintain the school properly and for a sufficient 
number of months. 
Under certain prescribed conditions the board of 
school trustees of any district is authorized to levy 
a tax not to exceed 25 cents on each SI00. 
The trustees may, upon proper vote, levy a tax not 
to exceed 25 cents on the SI00, to supply free text 
books. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
A provision was made to increase the rate of tax for state loan, 
interest, and redemption fund from 1^ cents to 4 cents on each $100 
of taxable property, commencing January 1, 1916. 
Created a state tax commission composed of three members. The 
first associate commissioner of the railroad commission shall be 
chairman, and the other two shall be appointed by the governor. 
After the year 1915 each succeeding commissioner shall hold office 
for four years. 
Abolished the office of state license and bullion tax agent. 
Inheritance tax.—When the property or interest therein or in 
come therefrom so passed or transferred exceeds in value the exemp 
tion hereinafter specified and shall not exceed in value the sum of 
$25,000, the tax hereby imposed shall be: (1) Where the person or 
persons entitled to any beneficial interest in such property shall be 
husband, wife, lineal issue or lineal ancestor or adopted child, the 
rate shall be 1 per cent of the clear value of 6uch interest; (2) 
brother or sister, or a descendant of a brother or sister of the dece 
dent, a wife or widow of a son, or the husband of a daughter of the 
decedent, the rate shall be 2 per cent; (3) brother or sister of the 
father or mother, or a descendant of a brother or sister of the father 
or mother of the decedent, the rate shall be 3 per cent; (4) brother 
or sister of the grandfather or grandmother or a descendant of the 
brother or sister of the grandfather or grandmother of the decedent, 
the rate shall be 4 per cent; (5) any other degree of collateral con 
sanguinity than hereinbefore stated, or a stranger in blood, or a 
body politic or corporate, the rate shall be 5 per cent. The fore 
going rates are, for convenience, termed ‘‘primary rates. ” Upon all 
in excess of $25,000 to $50,000, twice the primary rates; $50,000 to 
$100,000, three times the primary rates; $100,000 to $500,000, four 
times the primary rates; over $500,000, five times the primary rates. 
Exemptions allowed.—Property of the clear value of $20,000 
transferred to widow or a minor child of the decedent, and $10,000 
to all others in first subdivision, $10,000 to all in the second, $5,000 
to all in the third, and none to those in the fourth and fifth. 
This tax becomes due and payable at the death of the decedent; 
if paid within 6 months a discount of 5 per cent is allowed, but if 
not paid at the end of 18 months, interest at the rate of 10 per cent 
is added from the date of accrual. 
The revenue derived from this tax is apportioned as follows: 
Twenty per cent to the general fund of the county in which col 
lected; 40 per cent to the state school fund, and 40 per cent to the 
general fund of the state. 
The state tax for 1913 as fixed by the state legislature was 66 cents, 
distributed as follows: General fund, 40.1 cents; state loan interest 
and redemption fund, 1.5 cents; general school fund, 6 cents; ter 
ritorial interest fund, 2.4 cents; 1915 exposition fund, 6 cents; con 
tingent university fund, 8 cents; Nevada school of industry fund, 
2 cents. 
Provision was made for the payment of certain fees by candidates 
or party committees filing certificates of nomination, ranging from 
$10 to $100. 
Motor vehicles, 12£ cents per horsepower; minimum rating, 20 
horsepower. Liquors—retail dealers selling in quantities less than 
5 gallons, $100 per annum; retail drug stores in same quantity, 
$25 per annum; wholesale dealers, in quantities in excess of 5 
gallons, $150 per annum. 
Optometry.—Examination, $25; registration, $5; renewal of 
registration (annually), $2. (Funds for use of the board.) 
Pharmacy.—Examination and registration, $10; first reexamina 
tion, $5; second reexamination, $3; assistant, examination and 
registration, $5; annual registration fee, not to exceed $2; certifi 
cate in lieu of lost certificate, $3. Permit to general dealers in 
rural districts to sell medicines, etc., annual fee, $8. (Funds paid 
into state treasury.) 
Stallion and jack—examination, $10; renewal, $2. 
Itinerant vendors, $10 per month; if wagon and one or more 
animals is used, $25 per month. Circus, caravan, or menagerie, $20 
per exhibition, not hereinbefore enumerated, $10 per day. Sparring 
match, $100 each exhibition. Hunting and fishing—bona fide 
residents, $1 a year; citizen of the United States not a bona fide 
resident, $10 a year; not a citizen of the United States, $25 a year; 
for fishing (only good 30 days), $2. 
For the fiscal years commencing January 1, 1913 and 1914, ad 
valorem tax of 2 cents on the $100 is authorized for purpose of estab 
lishing a state institution for delinquent boys. 
Mortgages, etc., are deemed as an interest in the property thereby 
affected, except as to railroad and other quasi public corporations, 
and the assessment of the property is considered as the assessment of 
such mortgage, etc.; either party may pay the tax. 
The county commissioners are authorized to levy a tax not to 
exceed 11 per cent in unincorporated towns for the benefit of the 
fire department.