State v. Eastabrook
Nevada Supreme Court
Appeal from the District Court of the Second Judicial District, Hon. S. H. Wright, presiding. Section 1, Article X, of the Constitution, does not require the proceeds of mines to be taxed at the same ad valorem rate as other property. It requires other taxable property to be taxed at “ a uniform and equal rate of assessment.” The proceeds of mines are only required to be taxed. The language of some portions of that section does not apply to the proceeds of mines.
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Appeal from the District Court of the Second Judicial District, Hon. S. H. Wright, presiding. Section 1, Article X, of the Constitution, does not require the proceeds of mines to be taxed at the same ad valorem rate as other property. It requires other taxable property to be taxed at “ a uniform and equal rate of assessment.” The proceeds of mines are only required to be taxed. The language of some portions of that section does not apply to the proceeds of mines. If “ proceeds of mines” is included in the terms “ all property? real, personal and possessory,” this law is not unconstitutional,…
1Opinion of the Court
Opinion by
Beatty, C. J., Lewis, J.,
concurring.
This was an action brought in the name of the State against the defendant for taxes alleged to be due the State and County of Ormsby for the year 1866. The property upon which the tax was levied consisted of certain choses in action or debts due to defendant.
The defense is two-fold: First, that defendant removed from the State of Nevada on the sixth day of April, 1866 ; that the chose in action followed the person of defendant, and therefore was not *176taxable in this State after that date; that the assessment of the property was made after the sixth…
2Cited by19 opinions
- Evans v. JobNevada Supreme Court · 1873
- State ex rel. State Board of Equalization v. BartaNevada Supreme Court · 2008
- State v. KruttschnittNevada Supreme Court · 1868
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- State Ex Rel. Keith v. WesterfieldNevada Supreme Court · 1897
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