36 Nev. 319 | Nev. | 1913
By the Court,
This is an original proceeding in mandamus to require respondents to forward to the petitioner, the Nevada Tax Commission, at Carson City, the tax and assessment roll of Douglas County, for the year 1913.
The petition alleges that respondents have in their custody, control, and possession the said county tax and
Section 4 of the act, among other things, provides: “Said Nevada Tax Commission, hereinafter and heretofore referred to as ‘said commission,’ is hereby empowered to exercise general supervision and control over the entire revenue system of the state; and in pursuance whereof shall possess the following special powers: First — To confer with, advise and direct assessors, sheriffs (as ex officio collectors of licenses), and the county boards of equalization, as to their duties, and to direct what proceedings, actions or prosecutions shall be instituted to support the law. * * * Third — To have final powers (other than the courts) to equalize property valuations as provided in section 6 of this act. * * * Fifth — To require assessors, sheriffs (as ex officio collectors of licenses) and the clerks of county boards of equalization to furnish such information in relation to assessments, licenses or the equalization of property valuations as said commission may demand. * * * The enumeration of the said foregoing * * * special powers shall not be construed as excluding the exercise of any needful and proper power and authority of said commission, in the exercise of its general supervision and control over the entire revenue system of the state not in conflict with law.”
Section 6 of said act provides: “At the regular session beginning on the second Monday in October of each year, said commission shall review the tax rolls of the various counties as corrected by county boards of equalization, and may raise or lower, for the purpose of state
The state tax commission, by the provisions of section 4, quoted supra, is empowered to exercise general supervision and control over the entire revenue system of the state. It may require all subordinate revenue officers to furnish such information relative to assessments, licenses, and the equalization of property valuations as such commission may demand. In order to perform all duties imposed on the commission by the provisions of section 6, supra, it is a matter of the greatest convenience, if not an absolute necessity, that the commission have before it the assessment and tax rolls of the several counties of the state. While there is no specific provision in the statute, in so many words, specifying the duties of the revenue officers of the several counties, in whose custody the assessment roll may be, to deliver or transmit to the tax commission for the purpose of equalizing the same for state purposes, there is a duty imposed upon such revenue officers to furnish such information in relation to assessments or the equalization of property valuations as such commission may demand. If the commission determine that it is convenient or necessary to have the assessment rolls before it for the purpose of performing their duties as prescribed in section 6 of the act, and make demand therefor, we think there can be no question but that it becomes the duty of the revenue officers, upon whom such demand is made, to comply therewith.
A peremptory writ will at this time be denied, with privilege of petitioner to renew application for the same at a future time, if it is so advised.