Taxation in Nevada a History

Cover Taxation in Nevada a History
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The dairyman's milk permit is such a license. On the other hand, if a business is regarded as more or less harmful, tending toward dis- order or public injury, the rate is made higher, partly with the idea of restriction, and partly to compensate the community for the special expenses of police and courts. The saloon license and some amusement licenses are of this character.
Ordinarily the business for which a regulatory license is required is conducted under certain regulations sup- posed to c
...onserve the interests of the public, and some courts have held that a license cannot be considered regulatory unless there are such provisions. From the economic standpoint the tax itself may be regulatory, if the rate is sufficiently high, and if it is imposed in a manner appropriate to the purpose. For example, the sheep license imposed on nonland owners does tend to eliminate the tramp stockmen and to promote order and 146 TAXATION IN NEVADA range conservation, even though there is no regulatory provision aside from the tax itself.

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