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competent to fill this position, it was the order of the Board on motion of Commissioner Arnold seconded by Commissioner Blanding, that the said Chas. A. Gibbs be appointed Sewer Inspector of the City of Las Vegas, said appointment to take effect upon the filing and approval of a good and sufficient bond in the sum of One Thousand Dollars, and upon his taking the oath of office required by law. This being the time set by law for the preparation of a Budget, thereupon, the Board proceeded to take ap the budget and tax levy for the year 1923, in accordance with the provisions of the State of Nevada, and the matter being discussed at length it was ordered, upon motion being duly made by Commissioner Blanding, seconded by Commissioner Arnold that the following Budget be adopted: NEVADA TAX COMMISSION. PRESCRIBED FORM FOR CITY BUDGETS, 1923. Estimated Receipts and Expenditures of the City of Las Vegas for the Year Ending December 31,1923, as provided by Section 3, Chapter 149, Statutes of Nevada, 1917 RECEIPTS Actual 1922 Estimated 1923 EXPENDITURES Actual 1922 Estimated 1923 Licenses--------------$ 9,832.98 Fines--------------------- 4,490.00 Fees--------------------- ---------— Permits------------------ ------------- Poll Taxes ----------- 3,932.00 Surplus Funds ------ ------------- Taxes Collected 1922 9,333.61 Taxes Required 1923 ------------- $ 9,500.00 4,000. 00 6,000. 00 15,192.50 Administration ---- Police and Fire---- Streets and Alleys Sewer Bond Interest Sewer Bond Redemp. Note----------------------- Light--------------------- Cemetery---------------- $ 7,892.90------- --9,721.37------- —8,983.31 ----- 2,020.00-------- 4,000.00------- 3,075.87 ----- 1,304.02 ----- --$9,660.00 ---6,000.00 —7,000.00 ---1,600.00 ---2,800.00 —3,232.50 ---3,000.00 —1,400.00 Totals-------------------$27,588.59 $ 34,692.50 $36,997.47 $34,692.50 ASSESSED VALUATION -------------------------------------------------------------------------------------------------- Actual, 1922 Estimated, 1923 Realty--------------------------------------------------------------------------------$ 489,650.00 $ 500,000.00 Improvements---------------------------------------------------------------—- 1,092,018.00 1,142,000.00 Personal-------------------------------------------------------------------------------------312,420.00 358,000.00 Totals................................................................................ $1,894,088.04 $ 2,000,000.00 Tax rate on $100-----------------------------------------------------------------$--------------------- ------------------.76 Cash on Hand, Janaary 1,1923 ----------------------------------------------------------'------------— $18,078.60 Balance due from second half taxes, 1923--------------------------------------------------------- 3,316.786 Thereupon the following Resolution was adopted by the Board upon motion of Commissioner Blanding, seconded by Commissioner Arnold: BE IT RESOLVED that the said Budget be signed in behalf of this Board by the Mayor Pro Tem and attested to by the City Clerk and the same be filed with the city clerk and a copy thereof be published for two publications one week apart in the Las Vegas Age, a weekly newspaper published in said City of Las Vegas. The vote on said resolution being as follows: Commissioners Blanding, Arnold and Mayor Pro Tem Dentner, Aye. Noes, none. The Board then proceeded to take up the matter of the levy on taxes for the City of Las Vegas, for the year 1922. Upon motion of Commissioner Blanding, seconded by Commissioner Arnold, and daly carried the following resolution was adopted: RESOLVED, that an ad valorem tax of eight cents on each one hundred dollars worth of taxable property situate, lying and being in the City of Las Vegas, Nevada, be levied, collected and paid for the year 1923, including the net proceeds of mines, except such property as is exempt from taxation, said tax to be known and used as the Las Vegas Sewer Bond Interest Fund.