xt7j3t9d7x5c https://exploreuk.uky.edu/dips/xt7j3t9d7x5c/data/mets.xml Nevada United States Works Progress Administration 1937 Other contributors include: Robert C. Lowe (Robert Chapin) and David S. Lander under the supervision of A. Ross Eckler; 11 pages, 27 cm; This bulletin is one of a series presenting state constitutional provisions affecting public welfare; Includes bibliographical references; UK holds archival copy for ASERL Collaborative Federal Depository Program libraries; Call number Y 3.W 89/2:36/N 42y books English Washington D.C.: Works Progress Administration Contact the Special Collections Research Center for information regarding rights and use of this collection. Analysis of Constitutional Provisions Affecting Public Welfare in the State of Nevada text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Nevada 1937 2015 true xt7j3t9d7x5c section xt7j3t9d7x5c , T?  
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WORKS PROGRESS ADMINISTRATION
I HARRY L. HOPKINS, ADMINISTRATOR
CORRINGTON GILL, ASSISTANT ADMINISTRATOR I
, HOWARD B. MYERS, DIRECTOR
I DIVISION OF SOCIAL RESEARCH
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I- ANALYSIS OF CONSTITUTIONAL PROVISIONS
AFFECTING PUBLIC WELFARE IN THE STATE OF
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I I MAY I5, 1957
? JUL I 2 ‘37

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PREPARED BY
ROBERT C. LOwE AND DAVID S. LANDER I
LEGAL RESEARCH SECTION ,
UNDER THE SUPERVISION OF •
A. Ross ECKLER, COORDINATOR OF SPECIAL INQUIRIES
DIVISION OF SOCIAL RESEARCH
 
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PREFACE
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This bulletin is one of a series presenting
, State constitutional provisions affecting public wel-
fare,prepared to supplement the Stateby State digests
of public welfare laws so as to provide in abstract
form the basis for the public welfare services of the
several States.
, The provisions quoted are those concerned
directly with public welfare administration and such
others as may substantially affect a public welfare
program, even though only indirectly related. It would
be impossible to consider within the limits of this
study every remotely connected constitutional provi-
» • sion. The indirectly related. provisions included,
therefore, have been restricted to those concerning
· finance, legislation, and the methods of constitutional
amendment.
An attempt hasbeen made,by a careful selec-
• tion of the most recent cases decided by the highest
courts of UueStates, toindicate wherever possible how
these provisions have been construed. These cases are
included in footnotes appended to the constitutional
provisions shown.
° It is hoped that these abstracts will be
useful to those interested hxpublic welfare questions
in indicatinghow’State andlocal public welfare admin-
istration may be affectedby‘constitutional powers and
limitations.
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CONTENTS
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Page
Incidence of Responsibility for Welfare Program .................. 1
Financial Powers and Limitations ....... ... ....................... 1
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Taxation and Assessments .................................... 1
EXBmpt1OI'1S·•...•.•....•.•·•••.•.•••••.•...........•...•·••·• 4
Borrowing and Use of Credit ...... .. ......................... 4
Other Income .... . ........................................... 6
Appropriations and Expenditures: ............................ 6
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Provisions Affecting Legislation ................................. 7
· Constitutional Amendment or Revision ............................. 10
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I , Nevada
‘. ANALYSIS OF CONSTITUTIONAL PROVISIONS
) AFFECTING PUBLIC WELFARE IN NEVADA1
I. Incidence of Responsibility for Welfare Program
. A. Institutions for the benefit of the insane, blind and deaf
and dumb, and such other benevolent institutions as the public good may
( require, shall be fostered and. supported by the state, subject to such
_ regulations as may be prescribed by law.2
. B. A state prison shall be established and maintained in such
I manner as may be prescribed by law; and provision may be made by law for
° the establishment and maintenance of a house of refuge for juvenile of-
fenders.5
II. Financial Powers and Limitations
• A. Taxation and Assessments _
(1) state
· (a) The legislature shall provide bylaw for a uniform
‘ and equal rate of assessment and taxation,andshall prescribe such regu-
I · lations as shall secure a just valuation for taxation of all property,
real, personal, and possessory, except mines and mining claims, when not
p patented, the proceeds alone of which shall be assessed and taxed, and
_ when patented, each patented mine shall be assessed at not less than five
hundred dollars ($500), except when one hundred dollars ($100) in labor
has been actually performed on such patented mine during the year, in
j ° dd’ti t th t p th tp d , d l q pti g h p p t
- a 1- on c> e ax u on e ne rocee s an a s exce n suc ro er y
_; 1Const1tut1on (1664), as published by the State of Nevada (1955), and certified to by
N the Secretary of State; with all amendments to May 15, 1937.
The Legislature has supreme power 1n all matters of government where HOL pro-
• h1b1ted by constitutional limitations. In re Boyce, 27 Nev. 299, 75 P. 1 (1904).
without any express provision 1n the Constitution the *author1ty to prov1de for
the health, safety,and welfare of the c1t1zen 1s 1nherent 1n the police power of the
Leg1slature.” A statute, providing an 8-hour day for all workingmen in mines, smelt-
ers, and mills for the reductlon of ores. was held const1tut1onaI. Ibid.
”If the object to be accomplished is conducive to the public lnterest, the Leg-
lslature may exerclse a large liberty of choice ln the means employed to enforce an
exertion of 1ts police powers.” Itca1na vs. Marble, 55 P. (2d) 625, 631 (1936).
• 2Constltut1on, Art. XIII, Sec. 1.
5Const1tut1on, Art. XIII, Sec. 2.
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2 Nevada `V
II. Financial Powers and Limitations-—-Continued
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A. Taxation and Assessments-—-Continued ;
(l) State--Continued s
as may be exempted by law for municipal, educational, literary, scientific, ·  .'
or other charitable purposes.4
(b) The total tax levy for all public purposes includ-
ing levies for bonds, within the state, or any subdivision thereof, shall •
not exceed five cents on one dollar of assessed valuation.5
(c) The legislature shall provide by law foran annual
tax sufficient to defray the estimated expenses of the state for each
fiscal year; and whenever the expenses of any year shall exceed the income,
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the legislature shall provide for levying a tax sufficient, with other
sources ofincome, to pay the deficiency, as well as the estimated expenses
of such ensuing years or two years.6 · ·
(d) The legislature shall provide a special tax, which
shall not exceed two mills on the dollar of all taxable property in the • ‘
state, in addition to the other means provided for the support and main-
tenance of said university and common schools.7 ,
(c) The legislature shall provide by law for the pay- .
ment of an annual poll tax, of not less than two nor exceeding four dol-
lars, from each male person resident in the state between the ages of • i
4Const1tut1on, Art. X, Sec. 1. V
••F‘ull legislative power ls, save as specially restricted by the Constitution,
vested in the Legislature. Taxation ls a legislative power. Fllll discretion and
control, therefore, in reference to lt, is vested in the teglslature, save when spe- • _
cially restricted. »= =•= =•= In tne lhsence of any constitutional prohibition or re- ‘
striction, it is within the undoubted power of the Legislature to impose a tax upon
employments, occupations, or avocatlons. or to authorize municipal authorities to do
so. " A municipal ordinance requiring attorneys to pay a license fee the rate grad- _
uated according to income was held not to violate this section. Ex parte, Dixon, 43 y 
Nev. 196. 183 P. 642 (1919).  
We are of the opinion that section 1 of article X refers particularly to the
levy of ad valorem taxes on all property, real and personal, which can and must be •
comparitlvely uniform and equal, and does not apply to licenses imposed for conducting
any business or profession which, from the very nature of the case, cannot be made
perfectly uniform and equal. " A statute which required monthly payment of a fixed
amount from traveling merchants without regard to the amount of income or sales made
was held not to contravene this section. Ex parte Robinson, 12 Nev. 263 (1877). ‘
An inheritance tax was held to be not a property tax but an excise tax, levied
upon the privilege of transferring property. Cole vs. Nickel, 17*7 P. 409 (1919).
5Const1tut1on, Art. X, Sec. 2. adopted November 3, 1936. •
Prior to the adoption of this unendment the court had held that there was no
provision in the State Constitution fixing a maxlmumlevy beyond which the Legislature
might not go. State ex rel. Eggers vs. Esser, 35 Nev. 429, 129 P. 557, 559 (1913).
6Const1,tut1on, Art. IX, Sec. 2.
7Const1tut1on, Art. Xl, Sec. 6. ·
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• II. Financial Powers and Limitations——Continued
A. Taxation and Assessments——Continued
(I) State——Continued
twenty—one and sixty years (uncivilized American Indians excepted), to
• be expended for the maintenance and betterment of the public roads.8
(F) All real property and possessory rights to the
, same, aswell as personal property inthis state, belonging tocorporations
now existing 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.9 -
. (2) Counties
The legislature shall provide by law for the election
of a board of county commissioners in each county, and such county com-
missioners shall, jointly and individually, perform such duties as may
be prescribed by law.1O
• (a) other Local Units
A The legislature shall provide for the organization of
· cities and towns by general laws and shall restrict their power of` taxa-
tion, assessment, borrowing money, contracting debts and loaning their
_ credit, except for procuring supplies of water; provided, however, that
• the legislature may, by general laws, in the manner· and to the extent
therein provided, permit and. authorize the electors of any city or town
to frame, adopt and amend a charter for its own government, or to amend
any existing charter of such city or town.11
 
8Const1tut1cn, Art. II, Sec. 7.
° The payment of a poll tax was held not a condition precedent to the exercise or
the right to vote unless the Legislature makes it so. Bryant vs. Anderson, 24 Nev.
326, 53 P. 497 (1898).
9Const1tut1on, Art. VIII. Sec. 2. .
The words ’•property In this state" were held to mean property taxable In the
State and not property physically located in the State. where ships had no actual
sltus for purposes of taxation and were owned by a Nevada Corporation, they were held
• to be taxable ln Nevada because, since they had no sltus, they were DOL taxable else-
where, and so should be taxable at the domicile of the owner. State ex rel. United
States Lines Company vs. Second Judicial District Court of Nevada, 43 P. (2d) 173
(moss).
where an express company did both an Interstate and intrastate business it was
held that both its tangible and Intangible property could be assessed and taxed to
the extent of the actual cash value of such property used within the State. State
vs. wells Fargo & Company, 38 Nev. 505, 150 P. 836 (1915).
° 1OConst1tut1on, Art. IV, Sec. 26.
The limitation of the amount of county taxation is fixed by statute. State ex
rel. Eggers vs. Esser, 35 Nev. 429, 129 P. 557 (1913).
11C0nst1tut1on, Art. VIII, Sec. 8.
A board or city council is a body possessed of but limited and special powers,
· as are especially granted by the Constitution and the Legislature, and when the
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II. Financial Powers and Limitations——Continued
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B. Exemptions
(1) The legislature shall provide by lawfor * * * as-
sessment and taxation, * * * excepting such property as may be ex-
empted by law for municipal, educational, literary, scientific, or other
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charitable purposes.12
(2) All real property and possessory rights to the same,
as well as personal property in this state, belonging to corporations now '
existing or hereafter created, shall be subject to taxation the same as
property of individuals;provided,thatthe]npperty