STORY COUNTY MINING ASSESSMENTS
1875
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 3-Q 75
Plum-colored line separates quarters Tons $/Ton Gross
Gray-filled column contains calculations Recorded
made within this worksheet
These tables do not replicate exactly the Andes 876.00 18.00 16425.00
assessment documents. It was necessary to Belcher 20581.00 31.00 635594.78
edit and rearrange the information from the Bowers works only? 300.00 11.00 3400.00
assessment documents in order to create Chollar Potosi 4150.00 14.00 61973.78
usable tables. Quarterly figures are as they Consolidated Virginia 51348.07 102.00 5268400.46
appear in the documents. Total figures often Crown Point 32530.91 20.00 656433.68
have to be calculated, for example. Readers Empire works only? 2700.00 13.00 35100.00
may consult the documents on microfilm under Imperial 400.00 20.00 8014.66
County Records Microfilm Project, ST 67, UNR Ophir 14896.25 43.00 649430.85
Library, or Story County Assessor's Office. Total Recorded 127582.84 7334772.55
Total Calculated 127782.23 7334773.21
These data were assembled from microfilm
copies of the surviving tax records. All tax ORES FROM TAILINGS
records prior to the Ocotber 1875 fire were Railroad Mill 6000.00 8.00 48000.00
destroyed. The 1871 law that amended the C. C. Stevenson 670.00 5.00 3350.00
mining proceeds tax specified how taxes Total Recorded 6670.00 51350.00
were assessed against mining proceeds Total Calculated 6670.00 51350.00
and how the county assessors were to QUARTER TOTAL [M+T] 134452.23 54.93 7386123.21
record and verify the information.
The most important number was yield of ORES FROM MINES 4-Q 75
ore per ton [gross value divided by tons of
ore]. The reported costs were deducted
from the gross values, and the tax was Belcher 30268.00 32.00 999762.51
levied against the balance with the following Chollar Potosi 6750.00 16.00 110890.64
limitations: if the gross value divided by tons Consolidated Virginia 26792.00 119.00 3205906.92
yielded a figure of $12 or lower, up to 90% Crown Point 29742.83 17.00 506010.79
of the costs would be deducted from gross Empire 2560.00 12.00 32720.00
values and no less than 10% was taxed: if Hale & Norcross 2950.55 17.00 51554.20
if over $12 and under $30 per ton, up to 80% Imperial 2727.43 27.00 74005.55
deductible with 20% taxable; if over over $30 Justice 7297.25 23.00 16865.78
but under $100 per ton, 60% taxable; if $100 Ophir 9169.75 45.00 419264.98
or over per ton, no deduction. [Not clear what Vivian 1488.00 15.00 23397.00
$30 per ton was taxed at since the law as Yellow Jacket 761.00 16.00 12176.00
written left it out.] The level of reported costs Total Recorded 120506.81 5452554.37
will determine how much of a deduction was Total Calculated 120506.81 5452554.37
allowed. Total exemption from taxes based on QUARTER TOTAL [M+T] 120506.81 45.25 5452554.37
costs not possible under his formula.
Law required Name of Owners [including ANNUAL TOTAL 254959.04 50.36 12838677.58
tailings mills], Description & Location of
Mine, Number of Tons Extracted for the
Quarter Gross Yield or Value [Dollars &
Cents], Actual Cost of Extracting, Actual
Cost of Transportation to Place of Reduction CALCULATED YEARLY TOTALS
or Sale, Actual Cost of Reduction or Sale, Andes 876.00 18.75 16425.00
Net Yield or Value [Dollars & Cents], Total Belcher Total 50849.00 32.16 1635357.29
Amount of Tax. Bowers works only? 300.00 11.33 3400.00
C. C. Stevenson 670.00 5.00 3350.00
Net=no deduction; gross value minus costs. Chollar Potosi Total 10900.00 15.86 172864.42
Consolidated Virginia Total 78140.07 108.45 8474307.38
Locations (when listed): Crown Point Total 62273.74 18.67 1162444.47
GH=Gold Hill Empire Total 5260.00 12.89 67820.00
VC=Virginia City Hale & Norcross 2950.55 17.47 51554.20
Fl=Flowery Imperial Total 3127.43 26.23 82020.21
In later years the phrase "outside the district" Justice 7297.25 2.31 16865.78
appears in assessments. Although "district" Ophir Total 24066.00 44.41 1068695.83
was not precisely defined, it appeared to refer Railroad Mill 6000.00 8.00 48000.00
to what was commonly called the Comstock Vivian 1488.00 15.72 23397.00
District. Gold Hill & Virginia City with legally Yellow Jacket 761.00 16.00 12176.00
separate miners' councils made up the GRAND TOTALS 254959.04 50.36 12838677.58
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in
Comstock District. Flowery, also legally
separate, was regularly referred to as
"outside the district".
Names by which mines and mills were
identified were not always consistent or
clear. Operations changed owners, and
that affected how the operations were named.
In order to create a dataset that allowed for
comparative analyses I have combined data
for operations that may have different ID tags
but appear to be one and the same. Some
decisions may be arbitrary and incorrrect.
The breakout of taxes to Gold Hill & Virginia
City represented how the county distributed
its allotment of the mining-proceed taxes to the
two municipalities based on the volume of ore
from each. The breakout was not recorded
consistently. It is worth noting that no such
breakout was recorded for Flowery or other
places.
Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted Net to Tax
Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated % Recorded
to Mill or Sale or Sale
15768.00 3504.00 11385.00 14889.00 14889.00 14889.00 80.00% 3285.00
638011.00 504452.70 504452.70 60.00% 254237.91
3300.00 5000.00 5000.00 90.00% 340.00
58100.00 152815.24 152815.24 80.00% 12394.76
5237503.14 1450251.53 1450251.53 net 3818148.93
650618.20 634552.19 634552.19 80.00% 131286.74
35100.00 44500.00 44500.00 80.00% 7020.00
8000.00 8000.00 8000.00 80.00% 1602.80
640538.75 297925.00 297925.00 net 351505.85
3108894.66 3108894.66 4579821.99
7286939.09 3504.00 11385.00 0.00 3112385.66 3112385.66 4579821.99
48000.00 42000.00 42000.00 net 6000.00
3350.00 2010.00 2010.00 net 1140.00
44010.00 44010.00 7140.00
44010.00 44010.00 7140.00
7286939.09 3504.00 11385.00 0.00 3156395.66 3156395.66 4586961.99
$23.48 62.10%
968576.00 248912.27 351192.00 600114.27 600104.27 60.00% 399905.00
108000.00 85617.18 78450.00 164067.18 164067.18 80.00% 22178.13
3188248.00 1653679.16 1653679.16 1653679.16 50.00% 1602953.46
505628.11 600724.31 600724.31 600724.31 80.00% 101202.16
30720.00 20480.00 20480.00 20480.00 net 12240.00
50159.35 44376.27 35406.60 79782.87 79782.87 80.00% 10310.84
73640.61 25119.88 30802.13 55922.01 55922.01 net 18083.54
167836.75 3455.00 1037.26 8292.00 12784.25 12784.26 net 4081.53
412638.75 91697.50 110037.00 201734.50 201734.50 net 217530.48
22320.00 6381.00 1418.00 12762.00 20561.00 20561.00 80.00% 4679.40
12176.00 6088.00 7610.00 13698.00 13698.00 80.00% 2435.20
571647.10 2277338.74 634551.73 3423537.55 2395599.72
5539943.57 511647.10 2455.26 634551.73 2274883.47 3423547.55 3423537.56 2395599.74
5539943.57 511647.10 2455.26 634551.73 2274883.47 3423547.55 3423537.56 2395599.74
$28.41 43.94%
12826882.66 515151.10 13840.26 634551.73 5431279.13 6579943.21 6982561.73
15768.00 3504.00 11385.00 14889.00 14889.00 14889.00 80.00% 3285.00
1606587.00 248912.27 351192.00 504452.70 1104566.97 1104556.97 60.00% 654142.91
3300.00 5000.00 5000.00 5000.00 90.00% 340.00
3350.00 2010.00 2010.00 2010.00 65.97% 1140.00
166100.00 85617.18 78450.00 152815.24 316882.42 316882.42 80.00% 34572.89
8425751.14 3103930.69 3103930.69 3103930.69 36.03% 5421102.39
1156246.31 1235276.50 1235276.50 1235276.50 80.00% 232488.90
65820.00 64980.00 64980.00 64980.00 71.60% 19260.00
50159.35 44376.27 35406.60 79782.87 79782.87 80.00% 10310.84
81640.61 25119.88 30802.13 8000.00 63922.01 63922.01 76.00% 19686.34
167836.75 3455.00 1037.26 8292.00 12784.25 12784.26 75.80% 4081.53
1053177.50 91697.50 110037.00 297925.00 499659.50 499659.50 46.75% 569036.33
48000.00 42000.00 42000.00 42000.00 87.50% 6000.00
22320.00 6381.00 1418.00 12762.00 20561.00 20561.00 80.00% 4679.40
12176.00 6088.00 7610.00 13698.00 13698.00 80.00% 2435.20
12878232.66 515151.10 13840.26 634551.73 5431279.13 6579943.21 6579933.22 45.61% 6982561.73
Net to Tax Tax Tax Rate Tax
Calculated Calculated Calculated
3285.00 40.46 1.232% 40.46
254237.91 3177.97 1.250% 3177.97
340.00 4.26 1.253% 4.26
12394.76 154.93 1.250% 154.93
3818148.93 47726.85 1.250% 47726.85
131286.74 1641.08 1.250% 1641.08
7020.00 87.75 1.250% 87.75
1602.93 20.04 1.250% 20.04
351505.85 4393.82 1.250% 4393.82
57204.76
4579822.12 57247.16 57247.16
6000.00 75.00 1.250% 75.00
1140.00 14.25 1.250% 14.25
7140.00 89.25 89.25
4586962.12 57336.41 57336.41
399905.00 4998.81 1.250% 4998.81
22178.13 277.23 1.250% 277.23
1602953.46 20036.92 1.250% 20036.92
101202.16 1265.03 1.250% 1265.03
12240.00 153.00 1.250% 153.00
10310.84 128.88 1.250% 128.88
18083.54 226.04 1.250% 226.04
4081.53 51.02 1.250% 51.02
217530.48 2719.10 1.250% 2719.10
4679.40 58.49 1.250% 58.49
2435.20 30.44 1.250% 30.44
29944.99
2395599.74 29944.96 29944.96
2395599.74 29944.96 29944.96
6982561.86 87281.37 87281.37
3285.00 40.46 1.232% 40.46
654142.92 8176.78 1.250% 8176.78
340.00 4.26 1.253% 4.26
1140.00 14.25 1.250% 14.25
34572.88 432.16 1.250% 432.16
5421102.39 67763.77 1.250% 67763.77
232488.89 2906.11 1.250% 2906.11
19260.00 240.75 1.250% 240.75
10310.84 128.88 1.250% 128.88
19686.47 246.08 1.250% 246.08
4081.53 51.02 1.250% 51.02
569036.33 7112.92 1.250% 7112.92
6000.00 75.00 1.250% 75.00
4679.40 58.49 1.250% 58.49
2435.20 30.44 1.250% 30.44
6982561.86 87281.37 1.250% 87281.37
STORY COUNTY MINING ASSESSMENTS
1876
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-76
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 39292.00 26.00
assessment documents. It was necessary to Chollar Potosi [VC] 3053.00 20.00
edit and rearrange the information from the Consolidated Virginia [VC] 64462.50 128.00
assessment documents in order to create Crown Point [GH] 27070.60 16.00
usable tables. Quarterly figures are as they Empire (by C. C. Stevenson) [GH] 2525.00 13.00
appear in the documents. Total figures often Imperial [GH] 1301.00 14.00
have to be calculated, for example. Readers Lady Bryan [Fl] 225.00 17.00
may consult the documents on microfilm under Ophir [VC] 8130.00 40.00
County Records Microfilm Project, ST 67, UNR Vivian [GH] 673.00 16.00
Library, or Story County Assessor's Office. Yellow Jacket (by C. H. Golding) [GH] 863.00 13.00
Recorded Total 147595.10
These data were assembled from microfilm Calculated Total 147595.10 69.26
copies of the surviving tax records. All tax
records prior to the Ocotber 1875 fire were ORES FROM TAILINGS
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes Elholm, Andrew 400.00 13.00
were assessed against mining proceeds Jennings, G. N. 154.00 14.00
and how the county assessors were to Russell Bros 50.00 9.00
record and verify the information. Recorded Total 604.00
Calculated Total 604.00 13.25
The most important number was yield of QUARTERLY TOTAL [Ores&Tailings] 148199.10 69.03
ore per ton [gross value divided by tons of
ore]. The reported costs were deducted
from the gross values, and the tax was ORES FROM MINES 2Q-76
levied against the balance with the following
limitations: if the gross value divided by tons
yielded a figure of $12 or lower, up to 90% Belcher [GH] 40621.00 21.00
of the costs would be deducted from gross California [VC] 29120.00 155.00
values and no less than 10% was taxed: if Chollar Potosi [VC] 4704.00 20.00
if over $12 and under $30 per ton, up to 80% Consolidated Virginia [VC] 36093.00 109.00
deductible with 20% taxable; if over over $30 Crown Point [GH] 22582.00 15.00
but under $100 per ton, 60% taxable; if $100 Imperial (by C. C. Stevenson) [GH] 998.00 14.00
or over per ton, no deduction. [Not clear what Imperial [GH] 506.00 62.00
$30 per ton was taxed at since the law as Justice [GH] 1306.00 31.00
written left it out.] The level of reported costs Ophir [VC] 18250.00 36.00
will determine how much of a deduction was Overman [GH] 1478.00 30.29
allowed. Total exemption from taxes based on Recorded Total 155657.00
costs not possible under his formula. Calculated Total 155658.00 68.15
Addendum [to correct Chollar]
Law required Name of Owners [including VC Tax Total
tailings mills], Description & Location of GH Tax Total
Mine, Number of Tons Extracted for the Total VC&GH
Quarter Gross Yield or Value [Dollars &
Cents], Actual Cost of Extracting, Actual ORES FROM TAILINGS
Cost of Transportation to Place of Reduction
or Sale, Actual Cost of Reduction or Sale,
Net Yield or Value [Dollars & Cents], Total Ames, John [VC] 250.00 16.00
Amount of Tax. Courser, J. C. [VC] 104.00 22.00
Express Mill [VC] 1975.00 9.00
Net=no deduction; gross value minus costs. Jennings, G. N. [VC] 215.00 11.00
Partridge Hayes [VC] 149.00 7.00
Locations (when listed): Railroad Mill [VC] 1566.00 7.00
GH=Gold Hill Russell Bros. [VC] 150.00 10.00
VC=Virginia City Stevenson, C. C. [GH] 810.00 5.00
Fl=Flowery Recorded Total 5219.00
In later years the phrase "outside the district" Calculated Total 5219.00 8.66
appears in assessments. Although "district" VC Tax Total
was not precisely defined, it appeared to refer GH Tax Total
to what was commonly called the Comstock Total VC&GH
District. Gold Hill & Virginia City with legally QUARTERLY TOTAL [Ores&Tailings] 160877.00 66.22
separate miners' councils made up the
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in ORES FROM MINES 3Q-76
Comstock District. Flowery, also legally
separate, was regularly referred to as
"outside the district". Belcher [GH] 30936.00 18.00
California [VC] 53061.33 97.00
Names by which mines and mills were Chollar Potosi [VC] 6720.00 19.00
identified were not always consistent or Consolidated Virginia [VC] 15660.60 97.00
clear. Operations changed owners, and Crown Point [GH] 4763.19 13.00
that affected how the operations were named. Imperial [GH] 1515.35 62.00
In order to create a dataset that allowed for Justice [GH] 6911.65 31.00
comparative analyses I have combined data Ophir [VC] 27358.50 35.00
for operations that may have different ID tags Overman [GH] 439.87 25.00
but appear to be one and the same. Some Recorded Total
decisions may be arbitrary and incorrrect. Calculated Total 147366.49 59.32
Addendum [to correct Chollar]
The breakout of taxes to Gold Hill & Virginia VC Tax Total
City represented how the county distributed GH Tax Total
its allotment of the mining-proceed taxes to the Total VC&GH
two municipalities based on the volume of ore
from each. The breakout was not recorded ORES FROM TAILINGS
consistently. It is worth noting that no such
breakout was recorded for Flowery or other
places. Courser, J. C. [VC] 78.00 13.00
Elholm, Andrew [VC] 200.00 9.00
Express Mill [VC] 3460.00 8.00
Jennings, G. N. [VC] 72.00 13.00
Railroad Mill [VC] 5600.00 8.00
Russell Bros. [VC] 391.00 7.00
Stevenson, C. C. [GH] 480.00 5.00
Watson & Co. [VC] 80.00 15.00
Recorded Total
Calculated Total 10361.00 8.21
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 157727.49 55.97
ORES FROM MINES 4Q-76
Belcher [GH] 20374.00 16.00
California [VC] 44755.10 83.00
Chollar Potosi [VC] 10160.00 19.00
Consolidated Virginia [VC] 30167.70 95.00
Crown Point [GH] 2505.22 11.00
Justice [GH] 22512.19 26.00
Ophir [VC] 17356.20 24.00
Recorded Total
Calculated Total 147830.41 55.57
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Dickman, E. [VC] 28.00 8.00
Express Mill [VC] 4398.00 9.00
Jennings, G. N. [VC] 97.00 13.00
Omega [VC] 1607.00 9.00
Railroad Mill [VC] 6110.00 9.00
Recorded Total
Calculated Total 12240.00 9.09
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 160070.41 52.02
GRAND TOTAL 626874.00 60.68
CALCULATED YEARLY TOTALS
Ames, John [VC] 250.00 16.90
Belcher [GH] 131223.00 21.50
California [VC] 126936.43 105.57
Chollar Potosi [VC] 24637.00 19.70
Consolidated Virginia [VC] 146383.80 113.79
Courser, J. C. [VC] 182.00 18.54
Crown Point [GH] 56921.01 15.92
Dickman, E. [VC] 28.00 8.00
Elholm, Andrew [VC] 600.00 11.78
Empire (by C. C. Stevenson) [GH] 2525.00 13.01
Express Mill [VC] 9833.00 8.82
Imperial (by C. C. Stevenson) [GH] 4320.35 36.89
Jennings, G. N. [VC] 538.00 13.06
Justice [GH] 30729.84 27.87
Lady Bryan [Fl] 225.00 17.51
Omega [VC] 1607.00 9.46
Ophir [VC] 71094.70 33.57
Overman [GH] 1917.87 29.29
Partridge Hayes [VC] 149.00 7.00
Railroad Mill [VC] 13276.00 8.45
Russell Bros. [VC] 591.00 7.99
Stevenson, C. C. [GH] 1290.00 5.00
Vivian [GH] 673.00 16.00
Watson & Co. [VC] 80.00 15.00
Yellow Jacket (by C. H. Golding) [GH] 863.00 13.52
GRAND TOTAL 626874.00 60.68
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated
or Sale or Sale
1025738.00 1021592.00 305210.66 471504.00 776714.66 776714.66
63150.20 61060.00 196616.33 36636.00 233252.33 233252.33
8262876.35 8251200.00 1582596.60 1582596.60 1582596.60
466570.11 433129.60 567959.39 567959.39 567959.39
32850.00 32825.00 17675.00 1515.00 18200.00 37390.00 37390.00
18777.82 18214.00 10549.00 15612.00 26161.00 26161.00
3939.96 3825.00 1012.50 3237.75 4250.25 4250.25
326075.03 325200.00 81300.00 97560.00 178860.00 178860.00
10768.00 10768.00 6865.00 6730.00 13595.00 13595.00
11667.76 11219.00 6904.00 6904.00 13808.00 13808.00
10222413.23 3434587.23
10222413.23 10169032.60 626132.49 1584111.60 1224343.14 0.00 3434587.23 3434587.23
5200.00 5200.00 2400.00 500.00 2800.00 5700.00 5700.00
2309.00 2156.00 1836.00 1836.00 1836.00
495.00 450.00 350.00 350.00 350.00
8004.00 7886.00
8004.00 7806.00 2400.00 2336.00 3150.00 0.00 7886.00 7886.00
10230417.23 10176838.60 628532.49 1586447.60 1227493.14 0.00 3442473.23 3442473.23
23.23
887010.82 853041.00 34272.27 687440.00 818712.27 721712.27
4519690.40 4513600.00 783688.94 783688.94 783688.94
94289.95 94080.00 113240.60 56454.00 169694.60 169694.60
3963280.79 3934137.00 1406080.67 1406080.67 1406080.67
344082.84 338730.00 448021.55 448021.55 448021.55
13970.00 13972.00 5988.00 688.60 12685.25 19361.85 19361.85
31782.00 31372.00 759.75 6078.00 6837.75 6837.75
40656.15 40486.00 10448.00 942.50 13064.00 24454.50 24454.50
669241.09 657000.00 219009.00 219009.00 438018.00 438018.00
44775.45 44768.62 27039.45 17736.00 44775.45 44775.45
10608779.49 4159645.58
10608779.49 10521186.62 410757.07 2639422.26 1012466.25 4159645.58 4062645.58
4225.00 4000.00 3250.00 3250.00 3250.00
2314.00 2288.00 1382.00 1382.00 1382.00
18069.79 17775.00 16593.54 16593.54 16593.54
2478.00 2365.00 2580.00 2580.00 2580.00
1043.00 1043.00 1500.00 1500.00 1500.00
11502.12 10962.00 9832.12 9832.12 9832.12
1500.00 1500.00 900.00 900.00 900.00
4050.00 4050.00 3240.00 3240.00 3240.00
45181.91 39277.66
45181.91 43983.00 39277.66 39277.66 39277.66
10653961.40 10565169.62 410757.07 2678699.92 1012466.25 4198923.24 4101923.24
26.10
566976.14 556848.00 216552.00 351866.00 568418.00 568418.00
5156026.84 5146949.01 354881.48 347943.25 742643.70 1445468.43 1445468.43
129998.47 127680.00 142167.83 74860.00 217027.83 217027.83
1533308.64 1519078.20 315850.05 637626.29 191660.30 1145136.64 1145136.64
65671.35 61921.47 174000.53 174000.53 174000.53
94857.06 93951.70 15153.50 18180.00 33333.50 33333.50
214971.36 214261.15 62203.50 3351.50 76125.50 141680.50 141680.50
969096.72 957547.50 273585.00 328302.00 601887.00 601887.00
11393.46 10996.75 17560.00 5278.44 22838.44 22838.44
8742300.04 8689233.78 1397953.36 1162921.57 1788915.94 4349790.87 4349790.87
1061.00 1014.00 624.00 468.00 1092.00 1092.00
1870.00 1800.00 100.00 1400.00 700.00 2200.00 2200.00
29118.65 27680.00 25982.00 25982.00 25982.00
977.00 936.00 864.00 864.00 864.00
45677.90 44800.00 41742.60 41742.60 41742.60
2730.00 2737.00 1170.00 340.00 1345.00 2855.00 2855.00
2400.00 2400.00 1920.00 1920.00 1920.00
1200.00 1200.00 640.00 480.00 1120.00 1120.00
85034.55 82567.00 1270.00 73512.60 2993.00 77775.60 77775.60
8827334.59 8771800.78 1399223.36 1236434.17 1791908.94 4427566.47 4427566.47
28.07
341350.78 325984.00 236994.03 224114.00 461108.03 461108.03
3725124.16 3714673.30 1424214.35 1424214.35 1424214.35
197921.78 193040.00 126528.40 111760.00 238288.40 238288.40
2897699.25 2865931.50 929746.67 929746.67 929746.67
29623.08 27557.42 57228.27 57228.27 57228.27
600964.03 585316.94 247632.00 11256.00 258890.20 517778.20 517778.20
422478.40 416548.80 173562.00 208273.20 381835.20 381835.20
8215161.48 8129051.96 784716.43 11256.00 3214226.69 4010199.12 4010199.12
224.00 224.00 104.00 104.00 104.00
39581.74 39582.00 33173.30 33173.30 33173.30
1261.00 1261.00 1164.00 1164.00 1164.00
15204.55 14463.00 13684.09 13684.09 13684.09
54994.81 54990.00 56584.80 56584.80 56584.80
111266.10 110520.00 104710.19 104710.19 104710.19
8326427.58 8239571.96 784716.43 11256.00 3318936.88 4114909.31 4114909.31
25.71
38038140.80 37753380.96 3223229.35 5512837.69 7350805.21 0.00 16183872.25 16086872.25
4225.00 4000.00 0.00 3250.00 0.00 0.00 3250.00 3250.00
2821075.74 2757465.00 793028.96 0.00 1734924.00 0.00 2624952.96 2527952.96
13400841.40 13375222.31 354881.48 1131632.19 2166858.05 0.00 3653371.72 3653371.72
485360.40 475860.00 578553.16 0.00 279710.00 0.00 858263.16 858263.16
16657165.03 16570346.70 315850.05 3626303.56 1121406.97 0.00 5063560.58 5063560.58
3375.00 3302.00 0.00 2006.00 468.00 0.00 2474.00 2474.00
905947.38 861338.49 0.00 622022.08 625187.66 0.00 1247209.74 1247209.74
224.00 224.00 0.00 0.00 104.00 0.00 104.00 104.00
7070.00 7000.00 2500.00 1900.00 3500.00 0.00 7900.00 7900.00
32850.00 32825.00 17675.00 1515.00 18200.00 0.00 37390.00 37390.00
86770.18 85037.00 0.00 42575.54 33173.30 0.00 75748.84 75748.84
159386.88 157509.70 32450.25 688.60 52555.25 0.00 85694.10 85694.10
7025.00 6718.00 0.00 5280.00 1164.00 0.00 6444.00 6444.00
856591.54 840064.09 320283.50 15550.00 348079.70 0.00 683913.20 683913.20
3939.96 3825.00 1012.50 0.00 3237.75 0.00 4250.25 4250.25
15204.55 14463.00 13684.09 13684.09 13684.09
2386891.24 2356296.30 747456.00 0.00 853144.20 0.00 1600600.20 1600600.20
56168.91 55765.37 44599.45 0.00 23014.44 0.00 67613.89 67613.89
1043.00 1043.00 0.00 1500.00 0.00 0.00 1500.00 1500.00
112174.83 110752.00 0.00 51574.72 56584.80 0.00 108159.52 108159.52
4725.00 4687.00 1170.00 1240.00 1695.00 0.00 4105.00 4105.00
6450.00 6450.00 0.00 5160.00 0.00 0.00 5160.00 5160.00
10768.00 10768.00 6865.00 0.00 6730.00 0.00 13595.00 13595.00
1200.00 1200.00 0.00 640.00 480.00 0.00 1120.00 1120.00
11667.76 11219.00 6904.00 0.00 6904.00 0.00 13808.00 13808.00
38038140.80 37753380.96 3223229.35 5512837.69 7350805.21 0.00 16183872.25 16086872.25
Discounted Net to Tax Net to Tax Tax Tax Rate Tax
% Recorded Calculated % Calculated
net 249023.34 249023.34 8466.79 3.40% 8466.79
80.00% 12630.04 12630.04 429.42 3.40% 429.42
net 6680279.75 6680279.75 227129.51 3.40% 227129.51
80.00% 93314.02 93314.02 3172.68 3.40% 3172.68
80.00% 6570.00 6570.00 223.38 3.40% 223.38
80.00% 3755.56 3755.56 127.69 3.40% 127.69
80.00% 787.99 787.99 26.79 3.40% 26.79
net 147215.03 147215.03 5005.31 3.40% 5005.31
80.00% 2153.60 2153.60 73.22 3.40% 73.22
80.00% 2333.55 2333.55 79.34 3.40% 79.34
7198062.88 244734.13
7198062.88 7198062.89 244734.13 244734.13
80.00% 1040.00 1040.00 35.36 3.40% 35.36
net 473.00 473.00 16.08 3.40% 16.08
net 145.00 145.00 4.93 3.40% 4.93
1658.00 56.37 56.37
1658.00 1658.00 56.37 56.37
7199720.88 7199720.89 244790.50 244790.50
70.38%
80.00% 177402.00 177402.16 4346.35 2.45% 4346.35
net 3736001.46 3736001.46 72852.03 1.95% 72852.03
80.00% 19858.00 18857.99 387.23 1.95% 387.23
net 2557200.18 2557200.12 49865.40 1.95% 49865.40
80.00% 68816.57 68816.57 1686.00 2.45% 1686.00
80.00% 2794.00 2794.00 68.45 2.45% 68.45
net 24944.25 24944.25 611.13 2.45% 611.13
net 16262.46 16201.65 398.43 2.45% 398.43
60.00% 267696.44 267696.44 5220.08 1.95% 5220.08
60.00% 17910.18 17910.18 438.80 2.45% 438.80
6888885.54 135873.90
6888885.54 6887824.82 135873.90 135873.90
-1000.00 -19.50 -19.50
6579756.08 128305.24 1.95%
308129.46 7549.16 2.45%
6887885.54 135854.40 135854.40
net 975.00 975.00 19.01 1.95% 19.01
net 932.00 932.00 18.17 1.95% 18.17
90.00% 1806.97 1806.98 35.23 1.95% 35.23
90.00% 247.80 247.80 4.83 1.95% 4.83
90.00% 104.30 104.30 2.03 1.95% 2.03
net 1670.00 1670.00 32.57 1.95% 32.57
net 600.00 600.00 11.70 1.95% 11.7
net 810.00 810.00 19.85 2.45% 19.85
7146.07 143.39
6336.07 6336.08 123.54 123.54
6336.07 123.54 1.95% 123.54
810.00 19.85 2.45% 19.85
7146.07 143.39 143.39
6895221.61 6894160.90 135997.44 135997.44
64.72%
80.00% 113395.22 113395.23 2778.18 2.45% 2778.18
net 3710558.41 3710558.41 72355.89 1.95% 72355.89
80.00% 25999.69 25999.69 506.99 1.95% 506.99
60.00% 613323.45 613323.46 11959.81 1.95% 11959.81
80.00% 13135.27 13134.27 321.81 2.45% 321.81
net 61523.56 61523.56 1507.33 2.45% 1507.33
60.00% 85988.54 85988.54 2106.72 2.45% 2106.72
60.00% 387638.69 387638.69 7558.95 1.95% 7558.95
80.00% 2278.69 2278.69 55.83 2.45% 55.83
5013841.52 99151.51
5013841.52 5013840.54 99151.51 99151.51
4737520.24 92381.64 1.95%
276321.28 6769.87 2.45%
5013841.52 99151.51
80.00% 212.20 212.20 4.14 1.95% 4.14
90.00% 187.00 187.00 3.65 1.95% 3.65
net 3136.65 3136.65 0
80.00% 195.40 195.40 3.81 1.95% 3.81
90.00% 4567.91 4567.79 89.07 1.95% 89.07
90.00% 273.00 273.00 5.32 1.95% 5.32
net 480.00 480.00 11.76 2.45% 11.76
80.00% 240.00 240.00 4.68 1.95% 4.68
9292.16 9292.04 122.43 122.43
8812.15 171.83 1.95%
480.00 11.74 2.45%
9292.15 183.57
5023133.68 5023132.58 99273.94
56.90%
80.00% 68270.15 68270.16 1672.63 2.45% 1672.63
net 2300909.81 2300909.81 44867.74 1.95% 44867.74
80.00% 39584.35 39584.36 771.89 1.95% 771.89
net 1967952.58 1967952.58 38375.08 1.95% 38375.08
90.00% 2962.31 2962.31 72.57 2.45% 72.57
80.00% 120192.80 120192.81 2944.72 2.45% 2944.72
80.00% 84495.68 84495.68 1647.67 1.95% 1647.67
4584367.68 90352.30
4584367.68 4584367.70 90352.30 90352.30
4392942.42 85662.38 1.95%
191425.26 4689.92 2.45%
4584367.68 90352.30
120.00 120.00 2.34 1.95% 2.34
6408.44 6408.44 124.96 1.95% 124.96
80.00% 252.20 252.20 4.92 1.95% 4.92
1520.46 1520.46 29.65 1.95% 29.65
90.00% 5499.48 5499.48 107.24 1.95% 107.24
13800.58 13800.58 269.11 269.11
13800.58 269.11 1.95%
4598168.26 4598168.28 90621.41
55.22%
23716244.43 23715182.65 570683.29 2.41%
76.92% 975.00 975.00 19.01 1.95% 19.01
78.44% 608090.71 608090.89 17263.95 2.84% 17263.95
27.26% 9747469.68 9747469.68 190075.66 1.95% 190075.66
79.79% 98072.08 97072.08 2095.53 2.16% 2095.53
29.05% 11818755.96 11818755.91 327329.80 2.77% 327329.80
66.10% 1144.20 1144.20 22.31 1.95% 22.31
80.33% 178228.17 178227.17 5253.06 2.95% 5253.06
46.43% 120.00 120.00 2.34 1.95% 2.34
82.64% 1227.00 1227.00 39.01 3.18% 39.01
80.00% 6570.00 6570.00 223.38 3.40% 223.38
86.92% 11352.06 11352.07 160.19 1.41% 160.19
41.64% 93017.37 93017.37 2314.60 2.49% 2314.60
83.37% 1168.40 1168.40 29.64 2.54% 29.64
74.03% 222443.80 222383.00 5449.87 2.45% 5449.87
80.00% 787.99 787.99 26.79 3.40% 26.79
90.00% 1520.46 1520.46 29.65 1.95% 29.65
62.84% 887045.84 887045.83 19432.01 2.19% 19432.01
64.06% 20188.87 20188.87 494.63 2.45% 494.63
90.00% 104.30 104.30 2.03 1.95% 2.03
89.54% 11737.39 11737.27 228.88 1.95% 228.88
78.46% 1018.00 1018.00 21.95 2.16% 21.95
80.00% 1290.00 1290.00 31.61 2.45% 31.61
80.00% 2153.60 2153.60 73.22 3.40% 73.22
80.00% 240.00 240.00 4.68 1.95% 4.68
80.00% 2333.55 2333.55 79.34 3.40% 79.34
37.65% 23717054.43 23715992.65 570703.14 2.41% 570703.14
STORY COUNTY MINING ASSESSMENTS
1877
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-77
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 7325.00 28.00
assessment documents. It was necessary to California [VC] 45208.00 110.00
edit and rearrange the information from the Chollar Potosi [VC] 12621.00 18.00
assessment documents in order to create Consolidated Virginia [VC] 18717.10 73.00
usable tables. Quarterly figures are as they Justice [GH] 35232.25 20.00
appear in the documents. Total figures often Ophir [VC] 1460.75 18.00
have to be calculated, for example. Readers Trojan [?] 607.84 9.00
may consult the documents on microfilm under Recorded Total
County Records Microfilm Project, ST 67, UNR Calculated Total 121171.94 62.30
Library, or Story County Assessor's Office. VC Tax Total
GH Tax Total
These data were assembled from microfilm Total VC&GH
copies of the surviving tax records. All tax
records prior to the Ocotber 1875 fire were ORES FROM TAILINGS
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes
were assessed against mining proceeds Express Mill [VC/6MC] 2077.00 9.00
and how the county assessors were to Mariposa Mill [Geiger] 4497.00 15.00
record and verify the information. Stevenson, C. C. [GH] 443.00 13.00
Recorded Total
The most important number was yield of Calculated Total 7017.00 13.18
ore per ton [gross value divided by tons of VC Tax Total
ore]. The reported costs were deducted GH Tax Total
from the gross values, and the tax was Total VC&GH
levied against the balance with the following QUARTERLY TOTAL [Ores&Tailings] 128188.94 75.48
limitations: if the gross value divided by tons
yielded a figure of $12 or lower, up to 90%
of the costs would be deducted from gross ORES FROM MINES 2Q-77
values and no less than 10% was taxed: if
if over $12 and under $30 per ton, up to 80%
deductible with 20% taxable; if over over $30 Belcher [GH] 5837.00 23.00
but under $100 per ton, 60% taxable; if $100 California [VC] 49967.05 92.00
or over per ton, no deduction. [Not clear what Chollar Potosi [VC] 9104.00 15.00
$30 per ton was taxed at since the law as Consolidated Virginia [VC] 39777.75 95.00
written left it out.] The level of reported costs Justice [GH] 40775.65 13.00
will determine how much of a deduction was Ophir [VC] 2660.00 29.00
allowed. Total exemption from taxes based on Recorded Total
costs not possible under his formula. Calculated Total 148121.45 64.03
VC Tax Total
Law required Name of Owners [including GH Tax Total
tailings mills], Description & Location of Total VC&GH
Mine, Number of Tons Extracted for the
Quarter Gross Yield or Value [Dollars & ORES FROM TAILINGS
Cents], Actual Cost of Extracting, Actual
Cost of Transportation to Place of Reduction
or Sale, Actual Cost of Reduction or Sale, Express Mill [VC/6MC] 2808.00 9.00
Net Yield or Value [Dollars & Cents], Total Jennings, G. N. [VC] 540.00 10.00
Amount of Tax. Mariposa Mill [Geiger] 3689.00 14.00
Omega [VC] 7939.00 8.00
Net=no deduction; gross value minus costs. Railroad Mill [VC] 3315.00 9.00
Stevenson, C. C. [GH] 3387.00 14.00
Locations (when listed): Recorded Total
GH=Gold Hill Calculated Total 21678.00 10.86
VC=Virginia City VC Tax Total
Fl=Flowery GH Tax Total
In later years the phrase "outside the district" Total VC&GH
appears in assessments. Although "district" QUARTERLY TOTAL [Ores&Tailings] 169799.45 57.24
was not precisely defined, it appeared to refer
to what was commonly called the Comstock
District. Gold Hill & Virginia City with legally ORES FROM MINES Q3-77
separate miners' councils made up the
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in Andres [VC] 936.00 15.00
Comstock District. Flowery, also legally Belcher [GH] 2685.00 24.00
separate, was regularly referred to as California [VC] 58186.40 74.00
"outside the district". Chollar Potosi [VC] 5282.00 15.00
Consolidated Virginia [VC] 40650.60 106.00
Names by which mines and mills were Empire (by C. C. Stevenson) [GH] 3968.00 13.00
identified were not always consistent or Justice [GH] 34285.00 17.00
clear. Operations changed owners, and Ophir [VC] 1467.00 21.00
that affected how the operations were named. Recorded Total 147466.00
In order to create a dataset that allowed for Calculated Total 147460.00 64.46
comparative analyses I have combined data VC Tax Total
for operations that may have different ID tags GH Tax Total
but appear to be one and the same. Some Total VC&GH
decisions may be arbitrary and incorrrect.
ORES FROM TAILINGS
The breakout of taxes to Gold Hill & Virginia
City represented how the county distributed
its allotment of the mining-proceed taxes to the Express Mill [VC/6MC] 2068.50 11.00
two municipalities based on the volume of ore Jennings, G. N. [VC] 550.00 8.00
from each. The breakout was not recorded Mariposa Mill [Geiger] 870.00 15.00
consistently. It is worth noting that no such Omega [VC/6MC] 13266.00 11.00
breakout was recorded for Flowery or other Railroad Mill [VC] 4377.00 11.00
places. Recorded Total 21131.50
Calculated Total 21131.50 11.27
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 168591.50 57.79
ORES FROM MINES 4Q-77
Belcher [GH] 300.00 15.00
California [VC] 60321.00 82.00
Chollar Potosi [VC] 3600.00 15.00
Consolidated Virginia [VC] 54021.00 78.00
Crown Point [GH] 4184.75 18.00
Imperial [Also Cons Impl] [GH] 2997.00 14.00
Justice [GH] 17085.55 16.00
Ophir [VC] 576.50 37.00
Overman [GH] 282.85 26.00
Trojan [?] 2395.00 11.00
Recorded Total 145764.28
Calculated Total 145763.65 66.76
Calculated Yearly Totals
Andres [VC] 936.00 15.00
Bassett Bros [6MC] 281.00 7.76
Belcher [GH] 16147.00 25.62
California [VC] 213682.45 88.42
Chollar Potosi [VC] 30607.00 16.71
Consolidated Virginia [VC] 153166.45 89.62
Crown Point [GH] 4184.75 18.19
Empire (by C. C. Stevenson) [GH] 3968.00 13.93
Express Mill [VC/6MC] 10176.50 9.42
Imperial [Also Cons Impl] [GH] 2997.00 14.00
Jennings, G. N. [VC] 1090.00 9.68
Justice [GH] 127378.45 18.36
Mariposa Mill [Geiger] 9056.00 14.81
Omega [VC/6MC] 35537.00 10.16
Ophir [VC] 6164.25 25.63
Overman [GH] 282.85 26.35
Partridge Hayes [VC] 3686.00 9.00
Railroad Mill [VC] 7692.00 10.14
Stevenson, C. C. [GH] 3830.00 14.57
Trojan [?] 3002.84 11.27
GRAND TOTAL 633865.54 58.44
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated
to Mill or Sale or Sale
209918.39 205100.00 183993.14 72975.00 256968.14 256968.14
4992874.75 4972880.00 1192155.79 1192155.79 1192155.79
227411.83 227178.00 116090.85 137672.04 253752.89 253762.89
1364512.20 1366348.30 658353.20 658353.20 658353.20
721671.16 704645.00 311648.44 410806.87 722455.31 722455.31
27216.00 26293.50 7303.75 16567.75 23871.50 23871.50
5900 5470.56 2432.00 492.50 6048.00 8972.50 8972.50
7549504.33 7507915.36 621468.18 1851001.49 644069.66 0.00 3116529.33 3116539.33
18698.50 18693.00 24639.86 24639.86 24639.86
67975.10 67455.00 33951.51 4497.00 38448.15 38448.51
5792.27 5759.00 3544.00 221.00 3110.00 6875.00 6875.00
92465.87 91907.00 3544.00 58812.37 7607.00 69963.01 69963.37
7641970.20 7599822.36 625012.18 1909813.86 651676.66 0.00 3186492.34 3186502.70
134752.60 134251.00 178838.30 56124.50 234962.80 234962.80
4607456.25 4596968.60 1473927.19 1473927.19 1473927.19
145439.49 136560.00 91167.56 91040.00 182207.56 182207.56
3775862.42 3778886.25 1186345.57 1186345.57 1186345.57
743062.66 530083.45 293584.94 448532.15 742117.09 742117.09
78073.00 77140.00 26600.00 23940.00 50540.00 50540.00
9484646.42 9253889.30 590190.80 56124.50 3223784.91 3870100.21 3870100.21
25276.90 25272.00 20873.65 20873.65 20873.65
5670.00 5400.00 5400.00 5400.00 5400.00
53706.00 51646.00 31256.24 3689.00 34945.24 34945.24
70880.63 63512.00 53779.63 7939.00 61718.68 61718.63
29836.42 29835.00 23327.21 23327.21 23327.21
50009.67 47418.00 27096.00 2570.50 23857.00 53523.50 53523.50
235379.62 223083.00 27096.00 131807.23 40885.00 199788.28 199788.23
9720026.04 9476972.30 617286.80 187931.73 3264669.91 4069888.49 4069888.44
14040.00 14040.00 12168.00 12168.00 12168.00
64494.97 64440.00 99626.99 25548.00 125174.99 125174.99
4337244.51 4305793.60 1471421.23 1471421.23 1471421.23
81811.38 79230.00 86974.13 48138.00 135112.13 135112.13
4323357.70 4308963.60 1300996.45 1300996.45 1300996.45
55274.24 51584.00 27252.30 2756.60 27776.00 57784.90 57784.90
598188.89 582845.00 220947.80 377135.00 598082.80 598082.80
31084.01 30807.00 14670.00 14670.00 29340.00 29340.00
9505895.70 3730080.50
9505495.70 9437703.20 449471.22 2756.60 3277852.68 3730080.50 3730080.50
22756.08 22753.50 18532.08 18532.08 18532.08
4876.00 4400.00 4675.00 4675.00 4675.00
12454.80 13050.00 8245.56 807.00 9052.56 9052.56
149859.57 145926.00 101859.01 13266.00 115125.01 115125.01
48154.57 48147.00 43739.41 43739.41 43739.41
238101.02 191123.06
238101.02 234276.50 110104.57 81019.49 191124.06 191124.06
9743596.72 9671979.70 449471.22 112861.17 3358872.17 3921204.56 3921204.56
4575.65 4500.00 50127.78 2700.00 52827.78 52827.78
4956267.44 4946322.00 1666086.47 1666086.47 1666086.47
56926.63 54000.00 72429.02 32500.00 104929.02 104929.02
4262518.58 4213638.00 1415868.70 1415868.70 1415868.70
76120.24 75325.50 97145.44 97145.44 97145.44
41958.00 41958.00 20979.00 1797.20 20270.50 43046.70 43046.70
276133.84 273368.80 110201.79 187941.05 298142.84 298142.84
21643.46 21330.50 14735.99 14735.99 14735.99 29471.98
7452.66 7354.10 4058.46 3394.20 7452.66 7452.66
27942.26 26345.00 9580.00 25145.50 34725.50 34725.50
9731538.76 282112.04 1797.20 3465787.86 3734961.10 3749697.10
9731538.76 9664141.90 282112.04 1797.20 3465787.85 3734961.10 3749697.09
14040.00 14040.00 12168.00 12168.00 12168.00
2180.90 2810.00 2000.00 2000.00 2000.00
413741.61 408291.00 512586.21 56124.50 101223.00 669933.71 669933.71
18893842.95 18821964.20 1192155.79 4611434.89 5803590.68 5803590.68
511589.33 496968.00 366661.56 309350.04 676001.60 676011.60
13726250.90 13667836.15 658353.20 3903210.72 4561563.92 4561563.92
76120.24 75325.50 97145.44 97145.44 97145.44
55274.24 51584.00 27252.30 2756.60 27776.00 57784.90 57784.90
95824.82 95725.50 71580.54 18532.08 90112.62 90112.62
41958.00 41958.00 20979.00 1797.20 20270.50 43046.70 43046.70
10546.00 9800.00 10075.00 10075.00 10075.00
2338056.55 2307493.55 936382.97 1424415.07 2360798.04 2360798.04
134135.90 132151.00 73453.31 8993.00 82445.95 82446.31
361050.80 338426.00 169970.64 118459.03 288429.72 288429.67
158016.47 155571.00 63309.74 69913.74 118487.49 133223.48
7452.66 7354.10 4058.46 3394.20 7452.66 7452.66
33184.33 33174.00 29193.33 29193.33 29193.33
77990.99 77982.00 23327.21 43739.41 67066.62 67066.62
55801.94 53177.00 30640.00 2791.50 26967.00 60398.50 60398.50
33842.26 31815.56 12012.00 492.50 31193.50 43698.00 43698.00
37040900.89 36823446.56 1973882.24 2281996.32 10840260.62 0.00 15081392.88 15096139.18
Discounted Net to Tax Net to Tax Tax Tax Rate Tax
% Recorded Calculated % Calculated
80.00% 41983.67 41983.68 860.67 2.050% 860.67
3800718.96 3800718.96 77914.74 2.050% 77914.74
80.00% 45482.36 45482.37 932.39 2.050% 932.39
100.00% 706159.00 706159.00 14476.26 2.050% 14476.26
80.00% 144354.23 144334.23 2958.85 2.050% 2958.85
80.00% 5443.30 5443.20 111.59 2.050% 111.59
90.00% 590.00 590.00 12.10 2.051% 12.10
4744711.52 4744711.44 97266.60 97266.60
90.00% 1869.85 1869.85 38.33 2.050% 38.33
net 29526.95 29526.95 605.30 2.050% 605.30
80.00% 1158.45 1158.45 23.75 2.050% 23.75
32555.25 32555.25 667.38 667.38
4777266.77 4777266.69 97933.98 97933.98
80.00% 26950.52 26950.52 552.49 2.050% 552.49
net 3153529.06 3153529.06 64647.35 2.050% 64647.35
80.00% 29097.90 29087.90 596.50 2.050% 596.50
net 2589016.85 2589016.85 53074.85 2.050% 53074.85
80.00% 148612.54 148612.53 3046.56 2.050% 3046.56
net 27933.93 27933.93 572.65 2.050% 572.65
5975140.80 122490.40
5975140.80 5975130.79 122490.40 122490.40
net 4403.25 4403.25 90.27 2.050% 90.27
90.00% 567.00 567.00 11.62 2.049% 11.62
net 18760.76 18760.76 384.60 2.050% 384.60
net 9161.95 9161.95 187.82 2.050% 187.82
net 6509.21 6509.21 133.44 2.050% 133.44
80.00% 10001.93 10001.93 1012.00 10.118% 1012.00
49404.10 1819.79
49404.10 49404.10 1819.75 1819.75
0.00 6024544.90 6024534.89 124310.15 124310.15
80.00% 2808.00 2808.00 57.56 2.050% 57.56
80.00% 12978.59 12898.99 266.06 2.050% 266.06
net 2865823.28 2865823.28 58749.38 2.050% 58749.38
80.00% 16362.28 16362.28 335.43 2.050% 335.43
net 3022361.25 3022361.25 61958.40 2.050% 61958.40
80.00% 11054.85 11054.85 226.62 2.050% 226.62
80.00% 119637.78 119637.78 2452.57 2.050% 2452.57
80.00% 6216.80 6216.80 127.44 2.050% 127.44
6057242.83 124173.46
6057242.83 6057163.23 124173.46 124173.46
net 4224.00 4224.00 86.59 2.050% 86.59
90.00% 487.60 487.60 10.00 2.051% 10.00
net 3402.24 3402.24 69.75 2.050% 69.75
net 34734.56 34734.56 712.06 2.050% 712.06
90.00% 4815.46 4815.46 98.71 2.050% 98.71
47663.86 977.11
47663.86 47663.86 977.11 977.11
125150.57
6104906.69 6104827.09 125150.57 125150.57
80.00% 915.13 915.13 18.76 2.050% 18.76
net 3290180.97 3290180.97 67448.71 2.050% 67448.71
80.00% 11385.32 11385.33 233.40 2.050% 233.40
net 2846649.88 2846649.88 58356.32 2.050% 58356.32
80.00% 15224.05 15224.05 312.10 2.050% 312.10
80.00% 8391.60 8391.60 172.30 2.053% 172.30
80.00% 55226.77 55226.77 1132.15 2.050% 1132.15
60.00% 8657.38 8657.38 177.48 2.050% 177.48
80.00% 1490.53 1490.53 30.56 2.050% 30.56
90.00% 2794.23 2794.23 57.28 2.050% 57.28
6240915.86 127938.79
6240915.86 6240915.86 127939.06 127939.06
80.00% 2808.00 2808.00 57.56 2.050% 57.56
90.00% 218.09 218.09 4.47 2.050% 4.47
79.98% 82827.91 82748.32 1697.98 2.050% 1697.98
30.61% 13110252.27 13110252.27 268760.18 2.050% 268760.18
80.00% 102327.86 102317.87 2097.72 2.050% 2097.72
33.24% 9164186.98 9164186.98 187865.83 2.050% 187865.83
80.00% 15224.05 15224.05 312.10 2.050% 312.10
80.00% 11054.85 11054.85 226.62 2.050% 226.62
85.89% 13523.41 13523.41 277.23 2.050% 277.23
80.00% 8391.60 8391.60 172.30 2.053% 172.30
90.00% 1054.60 1054.60 21.62 2.050% 21.62
79.99% 467831.32 467611.31 9590.13 2.050% 9590.13
61.46% 51689.95 51689.95 1059.65 2.050% 1059.65
79.89% 72621.08 72621.08 1488.73 2.050% 1488.73
69.46% 48251.41 48251.32 989.16 2.050% 989.16
80.00% 1490.53 1490.53 30.56 2.050% 30.56
87.97% 3991.00 3991.00 81.82 2.050% 81.82
85.48% 11324.67 11324.67 232.15 2.050% 232.15
80.00% 11160.38 11160.39 1035.75 9.281% 1035.75
90.00% 3384.23 3384.23 69.38 2.050% 69.38
62.59% 23183614.19 23183304.50 476070.94 2.054% 476070.94
STORY COUNTY MINING ASSESSMENTS
1878
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-78
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the California [VC] 53330.45 99.00
assessment documents. It was necessary to Chollar Potosi [VC] 2824.00 17.00
edit and rearrange the information from the Consolidated Virginia [VC] 59714.35 79.00
assessment documents in order to create Crown Point [GH] 3644.48 15.00
usable tables. Quarterly figures are as they Imperial [Also Cons Impl] [GH] 3483.00 12.00
appear in the documents. Total figures often Justice [GH] 6306.00 19.00
have to be calculated, for example. Readers Ophir [VC] 88.00 120.00
may consult the documents on microfilm under Trojan [?] 4411.00 6.00
County Records Microfilm Project, ST 67, UNR Recorded Total 103802.28
Library, or Story County Assessor's Office. Calculated Total 133801.28 77.42
VC Tax Total
These data were assembled from microfilm GH Tax Total
copies of the surviving tax records. All tax Total VC&GH
records prior to the Ocotber 1875 fire were
destroyed. The 1871 law that amended the ORES FROM TAILINGS
mining proceeds tax specified how taxes
were assessed against mining proceeds
and how the county assessors were to Mariposa Mill [Geiger] 480.00 16.00
record and verify the information. Omega [VC/6MC] 15469.00 9.00
Railroad Mill [VC] 3042.00 9.00
The most important number was yield of Recorded Total 18991.00
ore per ton [gross value divided by tons of Calculated Total 18991.00 9.74
ore]. The reported costs were deducted VC Tax Total
from the gross values, and the tax was GH Tax Total
levied against the balance with the following Total VC&GH
limitations: if the gross value divided by tons QUARTERLY TOTAL [Ores&Tailings]
yielded a figure of $12 or lower, up to 90% QUARTERLY TOTAL [Ores&Tailings] 152792.28 69.01
of the costs would be deducted from gross
values and no less than 10% was taxed: if
if over $12 and under $30 per ton, up to 80% ORES FROM MINES 2Q-78
deductible with 20% taxable; if over over $30
but under $100 per ton, 60% taxable; if $100
or over per ton, no deduction. [Not clear what California [VC] 35356.27 85.00
$30 per ton was taxed at since the law as Consolidated Virginia [VC] 36400.50 59.00
written left it out.] The level of reported costs Imperial [Also Cons Impl] [GH] 3281.00 11.00
will determine how much of a deduction was Justice [GH] 5176.00 20.00
allowed. Total exemption from taxes based on Ophir [VC] 353.23 107.00
costs not possible under his formula. Trojan [?] 943.50 16.00
Recorded Total 81511.49
Law required Name of Owners [including Calculated Total 81510.50 65.89
tailings mills], Description & Location of VC Tax Total
Mine, Number of Tons Extracted for the GH Tax Total
Quarter Gross Yield or Value [Dollars & Total VC&GH
Cents], Actual Cost of Extracting, Actual
Cost of Transportation to Place of Reduction ORES FROM TAILINGS
or Sale, Actual Cost of Reduction or Sale,
Net Yield or Value [Dollars & Cents], Total
Amount of Tax. Jennings, G. N. [VC] 400.00 8.00
Mariposa Mill [Geiger] 2191.00 15.00
Net=no deduction; gross value minus costs. Omega [VC/6MC] 15815.00 7.00
Railroad Mill [VC] 3513.00 6.00
Locations (when listed): Recorded Total 21919.00
GH=Gold Hill Calculated Total 21919.00 8.36
VC=Virginia City VC Tax Total
Fl=Flowery GH Tax Total
In later years the phrase "outside the district" Total VC&GH
appears in assessments. Although "district" QUARTERLY TOTAL [Ores&Tailings]
was not precisely defined, it appeared to refer QUARTERLY TOTAL [Ores&Tailings] 103429.50 53.70
to what was commonly called the Comstock
District. Gold Hill & Virginia City with legally
separate miners' councils made up the ORES FROM MINES 3Q-78
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in
Comstock District. Flowery, also legally Andres [VC] 720.00 17.00
separate, was regularly referred to as California [VC] 20172.86 44.00
"outside the district". Consolidated Virginia [VC] 17620.15 40.00
Imperial [Also Cons Impl] [GH] 3689.00 14.00
Names by which mines and mills were Trojan [?] 544.60 14.00
identified were not always consistent or Recorded Total 42746.61
clear. Operations changed owners, and Calculated Total 42746.61 39.39
that affected how the operations were named. VC Tax Total
In order to create a dataset that allowed for GH Tax Total
comparative analyses I have combined data Total VC&GH
for operations that may have different ID tags
but appear to be one and the same. Some ORES FROM TAILINGS
decisions may be arbitrary and incorrrect.
The breakout of taxes to Gold Hill & Virginia Express Mill [VC/6MC] 1105.00 9.00
City represented how the county distributed Mariposa Mill [Geiger] 4112.00 13.00
its allotment of the mining-proceed taxes to the Omega [VC/6MC] 16291.00 8.00
two municipalities based on the volume of ore Recorded Total 21508.00
from each. The breakout was not recorded Calculated Total 21508.00 9.67
consistently. It is worth noting that no such VC Tax Total
breakout was recorded for Flowery or other GH Tax Total
places. Total VC&GH
QUARTERLY TOTAL [Ores&Tailings]
QUARTERLY TOTAL [Ores&Tailings] 64254.61 29.44
ORES FROM MINES 4Q-78
California [VC] 28144.00 60.00
Consolidated Virginia [VC] 10610.60 38.00
Imperial [Also Cons Impl] [GH] 3431.00 11.00
Justice [GH] 770.00 11.00
Ophir [VC] 845.00 80.00
Trojan [?] 1047.50 17.00
Recorded Total 44848.10
Calculated Total 44848.10 50.12
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Mariposa Mill [Geiger] 3908.00 10.00
Omega [VC/6MC] 15884.00 10.00
Russell Bros. [VC] 352.00 11.00
Recorded Total 20144.00
Calculated Total 20144.00 31.00
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 64992.10 37.65
Grand Total 385468.49 53.02
Calculated Yearly Totals
Andres [VC] 720.00 17.00
California [VC] 137003.58 79.92
Chollar Potosi [VC] 2824.00 17.27
Consolidated Virginia [VC] 124345.60 64.29
Crown Point [GH] 3644.48 15.74
Express Mill [VC/6MC] 1105.00 9.02
Imperial [Also Cons Impl] [GH] 13884.00 12.51
Jennings, G. N. [VC] 400.00 8.69
Justice [GH] 12252.00 19.38
Mariposa Mill [Geiger] 10691.00 13.02
Omega [VC/6MC] 63459.00 8.98
Ophir [VC] 1286.23 92.18
Railroad Mill [VC] 6555.00 7.39
Russell Bros. [VC] 352.00 11.33
Trojan 6946.60 10.07
GRAND TOTAL 385468.49 53.02
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated
to Mill or Sale or Sale
5316655.15 5279714.55 1329430.54 1329430.54 1329430.54
48767.18 48008.00 39637.76 25944.00 65581.76 65581.76
4731845.44 4717433.65 1292579.34 1292579.34 1292579.34
57380.52 54667.20 85264.81 85264.81 85264.81
43965.33 41796.00 24380.00 2089.80 24300.00 50769.80 50769.80
122342.74 119814.00 63000.00 65660.00 128660.00 128660.00
10645.36 10560.00 8880.00 1991.88 9971.88 10871.88
27306.00 26466.00 21525.24 46476.00 68001.24 68001.24
10358907.79 157423.00 2089.80 2871646.54 3030059.37
10358907.72 10298459.40 157423.00 2089.80 2871646.57 3030259.37 3031159.37
8036.17 7680.00 5458.00 5458.00 5458.00
149518.10 139221.00 94222.31 94222.31 94222.31
27379.26 27378.00 24762.51 24762.51 24762.51
184933.50 124442.82 124441.82
184933.53 174279.00 124442.82 124442.82 124442.82
10543841.25 10472738.40 157423.00 2089.80 2996089.39 3154702.19 3155602.19
3029893.22 3005282.95 1914768.73 1014768.73 1014768.73
2143456.88 2147629.50 904245.09 904245.09 904245.09
37767.50 36091.00 26140.00 2488.00 22948.00 51576.00 51576.00
106128.00 103520.00 51760.00 46584.00 98344.00 98344.00
38053.00 37795.61 120000.00 3179.05 123179.05 123179.05
15665.72 15096.00 20762.38 10378.50 31140.88 31140.88
5370965.04 5345415.06 3227676.20 2488.00 83089.55 2223253.75
5370964.32 5345415.06 3037676.20 2488.00 83089.55 2223253.75 2223253.75
3475.00 3200.00 2191.00 3325.00 5516.00 5516.00
33498.45 32865.00 15900.91 18091.91 15900.91
125181.47 110705.00 15815.00 77699.29 93514.29 93514.29
21081.81 21078.00 19763.26 19763.26 19763.26
183236.73 18006.00 116688.00 134694.46
183236.73 167848.00 18006.00 116688.46 136885.46 134694.46
5554201.05 5513263.06 3037676.20 20494.00 199778.01 2360139.21 2357948.21
12240.00 12240.00 720.00 7920.00 8640.00 8640.00
895628.75 887605.84 561694.10 561694.10
715355.26 704806.00 539704.69 539704.69
51691.60 51646.00 25823.00 2213.40 29512.00 57548.40 57548.40
8738.46 7624.40 16709.46 5989.50 22698.96 22698.96
1583654.06 43202.46 2213.40 43421.50 1190286.25
1683654.07 1663922.24 43252.46 2213.40 43421.50 1190286.15 1190286.15
9968.45 9945.00 8997.79 8997.79 8997.79
56772.11 53456.00 4112.00 30305.95 34417.95 34417.95
141198.52 130328.00 16291.00 75451.44 91742.44 91742.44
207939.08 29400.79 105757.39 135158.18
207939.08 193729.00 29400.79 105757.39 135158.18 135158.18
1891593.15 1857651.24 43252.46 31614.19 149178.89 1325444.33 1325444.33
1707584.87 1688640.00 706695.21 706695.21
402963.83 403202.80 290323.06 290323.06
40258.50 37741.00 27448.25 2058.60 20576.00 50082.85 50082.85
8972.13 8470.00 4620.00 6930.00 11550.00 11550.00
69866.56 67600.00 63774.82 7605.00 71379.82 71379.82
18221.28 17807.50 15484.21 10994.03 26478.24 26478.24
2247867.17 111324.28 2058.60 46105.03 1156509.18
2247867.17 2223461.30 111327.28 2058.60 46105.03 1156509.18 1156509.18
40941.06 39080.00 3908.00 28552.37 32460.37 32460.37
154251.80 158840.00 15884.00 76545.31 92429.31 92429.31
3989.00 3872.00 880.00 2992.00 3872.00 3872.00
199181.86 880.00 19792.00 108089.68 128761.68
199181.86 201792.00 880.00 19792.00 108089.68 128761.68 128761.68
2447049.03 2425253.30 112207.28 21850.60 154194.71 1285270.86 1285270.86
20436684.48 20268906.00 3350558.94 76048.59 3499241.00 8125556.59 8124265.59
12240.00 12240.00 720.00 7920.00 8640.00 8640.00
10949761.99 10861243.34 1914768.73 1329430.54 3612588.58 3612588.58
48767.18 48008.00 39637.76 25944.00 65581.76 65581.76
7993621.41 7973071.95 904245.09 1292579.34 3026852.18 3026852.18
57380.52 54667.20 85264.81 85264.81 85264.81
9968.45 9945.00 8997.79 8997.79 8997.79
173682.93 167274.00 103791.25 8849.80 97336.00 209977.05 209977.05
3475.00 3200.00 2191.00 3325.00 5516.00 5516.00
237442.87 231804.00 119380.00 119174.00 238554.00 238554.00
139247.79 133081.00 8020.00 80217.23 90428.23 88237.23
570149.89 539094.00 47990.00 323918.35 371908.35 371908.35
118564.92 115955.61 192654.82 12775.93 204530.75 205430.75
48461.07 48456.00 44525.77 44525.77 44525.77
3989.00 3872.00 880.00 2992.00 3872.00 3872.00
69931.46 66993.90 74481.29 73838.03 148319.32 148319.32
20436684.48 20268906.00 3350558.94 76048.59 3499241.00 8125556.59 8124265.59
Discounted Net to Tax Net to Tax Tax Tax Rate Tax
% Recorded Calculated % Calculated
net 3987224.61 3987224.61 79744.49 2.000% 79744.49
80.00% 9753.44 9753.44 195.06 2.000% 195.06
net 3439266.10 3439266.10 68785.32 2.000% 68785.32
80.00% 11476.10 11476.10 229.52 2.000% 229.52
80.00% 8793.07 8793.07 175.86 2.000% 175.86
80.00% 24468.55 24468.55 489.37 2.000% 489.37
50.00% 5322.68 5322.68 106.45 2.000% 106.45
90.00% 2730.61 2730.60 54.61 2.000% 54.61
7489035.16 149780.68
7489035.16 7489035.14 149780.68 149780.68
net 2578.17 2578.17 51.56 2.000% 51.56
net 55295.79 55295.79 1105.92 2.000% 1105.92
net 2737.93 2616.75 54.76 2.000% 54.76
60611.89 1212.24
60611.89 60490.71 1212.24 1212.24
150992.92
7549647.05 7549525.85 150992.92 150992.92
net 2015124.49 2015124.49 40302.49 2.000% 40302.49
net 1239211.79 1239211.79 24784.24 2.000% 24784.24
90.00% 3776.75 3776.75 75.53 2.000% 75.53
80.00% 21225.69 21225.60 424.51 2.000% 424.51
50.00% 19026.65 19026.50 380.53 2.000% 380.53
80.00% 3133.15 3133.14 62.66 2.000% 62.66
3301498.52 66029.96
3301498.52 3301498.27 66029.96 66029.96
90.00% 347.50 347.50 6.95 2.000% 6.95
net 15406.54 15406.54 308.13 2.000% 308.13
net 31667.18 31667.18 633.34 2.000% 633.34
90.00% 2108.18 2108.18 42.16 2.000% 42.16
49529.40 990.58
49529.40 49529.40 990.58 990.58
67020.54
3351027.92 3351027.68 67020.54 67020.54
net 3600.00 3600.00 72.00 2.000% 72.00
60.00% 358251.50 358251.50 7165.03 2.000% 7165.03
60.00% 286142.10 286142.10 5722.85 2.000% 5722.85
80.00% 10338.32 10338.32 206.76 2.000% 206.76
80.00% 1747.69 1747.69 34.95 2.000% 34.95
660079.61 13201.59
660079.61 660079.62 13201.59 13201.59
90.00% 996.84 996.84 19.96 2.002% 19.96
net 22354.16 22354.16 447.08 2.000% 447.08
net 49456.08 49456.08 989.12 2.000% 989.12
72807.08 1456.14
72807.08 72807.09 1456.16 1456.16
14657.73
732886.69 732886.70 14657.75 14657.75
net 1000889.66 1000889.66 20017.79 2.000% 20017.79
60.00% 161185.53 161185.53 3223.41 2.000% 3223.41
90.00% 4025.85 4025.85 80.52 2.000% 80.52
90.00% 897.21 897.21 17.94 2.000% 17.94
60.00% 27946.62 27946.62 558.93 2.000% 558.93
80.00% 3644.25 3644.26 72.89 2.000% 72.89
1198589.12 23971.78
1198589.12 1198589.14 23971.48 23971.48
net 8480.69 8480.69 169.61 2.000% 169.61
net 61822.49 61822.49 1236.45 2.000% 1236.45
90.00% 398.90 398.90 7.98 2.001% 7.98
70702.08 1414.04
70702.08 70702.08 1414.04 1414.04
1269291.20 1269291.22 25385.52 25385.52
12902852.86 12902731.45 258056.73 258056.73
net 3600.00 3600.00 72.00 2.000% 72.00
60.00% 7361490.26 7361490.26 147229.80 2.000% 147229.80
80.00% 9753.44 9753.44 195.06 2.000% 195.06
35.88% 5125805.52 5125805.53 102515.82 2.000% 102515.82
80.00% 11476.10 11476.10 229.52 2.000% 229.52
90.00% 996.84 996.84 19.96 2.002% 19.96
84.49% 26933.99 26933.99 538.67 2.000% 538.67
90.00% 347.50 347.50 6.95 2.000% 6.95
80.38% 46591.45 46591.36 931.82 2.000% 931.82
64.94% 48819.56 48819.56 976.38 2.000% 976.38
65.23% 198241.54 198241.54 3964.83 2.000% 3964.83
55.89% 52295.95 52295.80 1045.91 2.000% 1045.91
90.00% 4846.11 4724.93 96.92 2.000% 96.92
90.00% 398.90 398.90 7.98 2.001% 7.98
83.90% 11255.70 11255.69 225.11 2.000% 225.11
12902852.86 12902731.45 258056.73 258056.73
STORY COUNTY MINING ASSESSMENTS
1879
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-79
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the California [VC] 21869.49 43.00
assessment documents. It was necessary to Chollar Potosi [VC] 1014.00 14.00
edit and rearrange the information from the Consolidated Virginia [VC] 17784.25 49.00
assessment documents in order to create Imperial [Also Cons Impl] [GH] 3240.00 11.00
usable tables. Quarterly figures are as they Justice [GH] 1365.00 9.00
appear in the documents. Total figures often Ophir [VC] 5894.10 76.00
have to be calculated, for example. Readers Trojan [?] 1563.00 17.00
may consult the documents on microfilm under Recorded Total 52729.99
County Records Microfilm Project, ST 67, UNR Calculated Total 52729.84 44.99
Library, or Story County Assessor's Office. VC Tax Total
GH Tax Total
These data were assembled from microfilm Total VC&GH
copies of the surviving tax records. All tax
records prior to the Ocotber 1875 fire were ORES FROM TAILINGS
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes
were assessed against mining proceeds Bassett Bros [6MC] 395.00 11.00
and how the county assessors were to Mariposa Mill [Geiger] 4067.00 11.00
record and verify the information. Omega [VC/6MC] 13248.00 10.00
Recorded Total 17710.00
The most important number was yield of Calculated Total 17710.00 10.57
ore per ton [gross value divided by tons of VC Tax Total
ore]. The reported costs were deducted GH Tax Total
from the gross values, and the tax was Total VC&GH
levied against the balance with the following QUARTERLY TOTAL [Ores&Tailings] 70439.84 36.34
limitations: if the gross value divided by tons
yielded a figure of $12 or lower, up to 90%
of the costs would be deducted from gross ORES FROM MINES 2Q-79
values and no less than 10% was taxed: if
if over $12 and under $30 per ton, up to 80%
deductible with 20% taxable; if over over $30 California [VC] 19099.00 47.00
but under $100 per ton, 60% taxable; if $100 Chollar Potosi 8.00 15.00
or over per ton, no deduction. [Not clear what Consolidated Virginia [VC] 14388.50 43.00
$30 per ton was taxed at since the law as Imperial [Also Cons Impl] [GH] 2350.00 14.00
written left it out.] The level of reported costs Justice [GH] 124.00 6.00
will determine how much of a deduction was Ophir [VC] 4427.50 60.00
allowed. Total exemption from taxes based on Potosi [VC] 8.00 10.00
costs not possible under his formula. Sierra Nevada [VC] 1800.00 61.00
Silver Hill [GH] 552.00 9.00
Law required Name of Owners [including Trojan [GH] 1297.95 10.00
tailings mills], Description & Location of Recorded Total 44054.50
Mine, Number of Tons Extracted for the Calculated Total 44054.95 44.52
Quarter Gross Yield or Value [Dollars & VC Tax Total
Cents], Actual Cost of Extracting, Actual GH Tax Total
Cost of Transportation to Place of Reduction Total VC&GH
or Sale, Actual Cost of Reduction or Sale,
Net Yield or Value [Dollars & Cents], Total ORES FROM TAILINGS
Amount of Tax.
Net=no deduction; gross value minus costs. Bassett Bros [6MC] 407.00 11.00
Mariposa Mill [Geiger] 2296.00 13.00
Locations (when listed): Omega [VC/6MC] 12613.00 10.00
GH=Gold Hill Recorded Total 15316.00
VC=Virginia City Calculated Total 15316.00 10.50
Fl=Flowery VC Tax Total
In later years the phrase "outside the district" GH Tax Total
appears in assessments. Although "district" Total VC&GH
was not precisely defined, it appeared to refer QUARTERLY TOTAL [Ores&Tailings] 59370.95 35.74
to what was commonly called the Comstock
District. Gold Hill & Virginia City with legally
separate miners' councils made up the ORES FROM MINES 3Q-79
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in
Comstock District. Flowery, also legally Alta [GH] 335.00 8.00
separate, was regularly referred to as California [VC] 13093.00 26.00
"outside the district". Consolidated Virginia [VC] 13556.50 34.00
Imperial [Also Cons Impl] [GH] 2860.00 14.00
Names by which mines and mills were Ophir [VC] 4975.00 59.00
identified were not always consistent or Recorded Total 34819.50
clear. Operations changed owners, and Calculated Total 34819.50 32.44
that affected how the operations were named. VC Tax Total
In order to create a dataset that allowed for GH Tax Total
comparative analyses I have combined data Total VC&GH
for operations that may have different ID tags
but appear to be one and the same. Some ORES FROM TAILINGS
decisions may be arbitrary and incorrrect.
The breakout of taxes to Gold Hill & Virginia Bassett Bros [6MC] 740.00 13.00
City represented how the county distributed Mariposa Mill [Geiger] 2262.00 9.00
its allotment of the mining-proceed taxes to the Omega [VC/6MC] 12353.00 8.00
two municipalities based on the volume of ore Recorded Total 15355.00
from each. The breakout was not recorded Calculated Total 15355.00 8.21
consistently. It is worth noting that no such VC Tax Total
breakout was recorded for Flowery or other GH Tax Total
places. Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 50174.50 25.03
ORES FROM MINES 4Q-79
California [VC] 11240.00 35.00
Consolidated Virginia [VC] 14497.63 38.00
Monte Cristo (Thomas Hully) [FL] 478.00 11.00
Imperial [Also Cons Impl] [GH] 2881.00 13.00
Justice [GH] 1188.00 13.00
Union Con. [VC] 5200.75 53.00
Ophir [VC] 4380.05 56.00
Sierra [VC] 2282.73 35.00
Recorded Total 39865.00
Calculated Total 39865.43 37.97
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Lynch, Mrs. Margaret [VC] 4620.00 3.00
Omega [VC/6MC/FL] 2186.00 10.00
Recorded Total 6806.00
Calculated Total 6806.00 5.09
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 46671.40
QUARTERLY TOTAL [Ores&Tailings] 46671.43 33.17
Grand Total 226656.72 33.03
Calculated Yearly Totals
Alta [GH] 335.00 8.77
Bassett Bros [6MC] 1542.00 12.05
California [VC] 65301.49 39.44
Chollar Potosi [VC] 1022.00 14.27
Consolidated Virginia [VC] 60226.88 41.54
Imperial [Also Cons Impl] [GH] 11331.00 13.04
Justice [GH] 2677.00 10.33
Lynch, Mrs. Margaret [VC] 4620.00 2.84
Mariposa Mill [Geiger] 8625.00 11.07
Monte Cristo (Thomas Hully) [FL] 478.00 11.00
Omega [VC/6MC] 40400.00 9.44
Ophir [VC] 19676.65 64.11
Potosi [VC] 8.00 15.53
Sierra Nevada [VC] 4082.73 46.55
Silver Hill [GH] 552.00 20.85
Trojan [GH] 2860.95 14.20
Union Con. [VC] 5200.75 53.32
GRAND TOTAL 228939.45 33.04
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated
to Mill or Sale or Sale
952994.00 940388.07 590015.47 590015.47
14460.75 14196.00 6893.11 8146.00 15039.11 15039.11
874213.00 871428.25 467048.30 467048.30
37195.20 35640.00 25900.00 1620.00 19440.00 46960.00 46960.00
12024.36 12285.00 10920.00 12285.00 23205.00 23205.00
453563.71 447951.60 246787.61 53051.40 299839.01 299839.01
27780.46 26571.00 6145.04 16411.50 22556.52 22556.54
2372231.48 296645.76 9766.00 101187.70 1464663.38
2372231.48 2348459.92 296645.76 9766.00 101187.90 1464663.41 1464663.43
4485.00 4345.00 1380.00 445.00 2415.00 4240.00 4240.00
45534.18 44737.00 25592.43 4067.00 29659.43 29659.43
137253.38 132480.00 68472.23 13248.00 81720.23 81720.23
187272.56 95444.66 17760.00 2415.00 115619.66
187272.56 181562.00 95444.66 17760.00 2415.00 115619.66 115619.66
2559504.04 2530021.92 392090.42 27526.00 103602.90 1580283.07 1580283.09
903005.01 897653.00 376787.64 376787.64 376787.64
124.27 120.00
620458.13 618705.50 365197.48 365197.48 365197.48
32925.50 32900.00 18768.20 1675.00 14075.00 34518.20 34518.20
795.43 744.00 248.00 744.00 992.00 992.00
269086.26 265650.00 217230.10 39843.00 257073.00 257073.10
124.27 80.00
110412.67 109800.00 195215.79 16200.00 211415.79 211415.79
11507.92 4968.00 3312.00 2960.00 6272.00 6272.00
12838.05 12979.50 7446.00 14277.45 21723.45 21723.45
1953278.51 442324.09 743660.12 88099.45 1273980.11
1961277.51 1943600.00 442220.09 743660.12 88099.45 1273979.56 1273979.66
4480.00 4477.00 1600.00 400.00 2080.00 4080.00 4080.00
29477.97 29848.00 2296.00 13672.84 15968.84 15968.84
126846.71 126130.00 12613.00 64768.45 77381.45 77381.45
160804.68 16504.00 400.00 80521.29 97430.29
160804.68 160455.00 16509.00 400.00 80521.29 97430.29 97430.29
2122082.19 2104055.00 458729.09 744060.12 168620.74 1371409.85 1371409.95
2938.82 2680.00 3015.00 3015.00 3015.00
334453.14 340418.00 327146.60 327146.60 327146.60
458538.92 460921.00 336851.16 336851.16 336851.16
40140.00 40040.00 22800.00 1430.00 19020.00 43250.00 43250.00
293589.66 293525.00 229795.41 44775.00 274570.41 274570.41
1129660.54 252595.41 665427.76 66810.00 984833.17 984833.17
1129660.54 1137584.00 252595.41 665427.76 66810.00 984833.17 984833.17
9620.00 9620.00 2960.00 740.00 5570.00 9270.00 9270.00
20487.03 20358.00 2262.00 14639.25 16901.25 16901.25
95921.37 98824.00 12353.00 51301.47 63654.47 63654.47
126028.40 17575.00 740.00 71510.72 89825.72
126028.40 128802.00 17575.00 740.00 71510.72 89825.72 89825.72
1255688.94 1266386.00 270170.41 666167.76 138320.72 1074658.89 1074658.89
385025.45 393400.00 260301.62 260301.62 260301.62
548675.66 550909.94 300757.28 300757.28 300757.28
5258.00 5258.00 1434.00 478.00 2868.00 4780.00 4780.00
37450.00 37453.00 22810.00 1440.00 20067.00 44317.00 44317.00
14830.16 15444.00 2128.00 6940.00 9068.00 9068.00
277283.63 275639.75 229172.34 48806.75 277979.09 277979.09
245163.99 245282.80 261361.18 39420.45 300781.63 300781.63
79641.41 79895.55 202085.99 12264.52 214350.51 214350.51
1513686.89
1513686.89 1523387.49 516905.52 1918.00 679161.10 1197984.62 1197984.62
13113.19 13860.00 462.00 18480.00 18942.00 18942.00
21515.21 21860.00 2186.00 12125.64 14311.64 14311.64
34628.40
34628.40 35720.00 2186.00 462.00 30605.64 33253.64 33253.64
1548315.29 519091.45 2380.00 709766.74 1231238.19
1548315.29 1559107.49 519091.52 2380.00 709766.74 1231238.26 1231238.26
7485590.46 7459570.41 1640081.44 1440133.88 1120311.10 5257590.07 5257590.19
2938.82 2680.00 3015.00 3015.00 3015.00
18585.00 18442.00 5940.00 1585.00 10065.00 17590.00 17590.00
2575477.60 2571859.07 703934.24 260301.62 1554251.33 1554251.33
14585.02 14316.00 6893.11 8146.00 15039.11 15039.11
2501885.71 2501964.69 702048.64 300757.28 1469854.22 1469854.22
147710.70 146033.00 90278.20 6165.00 72602.00 169045.20 169045.20
27649.95 28473.00 13296.00 19969.00 33265.00 33265.00
13113.19 13860.00 462.00 18480.00 18942.00 18942.00
95499.18 94943.00 30150.43 4067.00 28312.09 62529.52 62529.52
5258.00 5258.00 1434.00 478.00 2868.00 4780.00 4780.00
381536.67 379294.00 95624.23 13248.00 128195.56 237067.79 237067.79
1261403.62 1252409.40 955174.30 177089.85 1132264.05 1132264.15
124.27 80.00
190054.08 189695.55 397301.78 28464.52 425766.30 425766.30
11507.92 4968.00 3312.00 2960.00 6272.00 6272.00
40618.51 39550.50 13591.04 30688.95 44279.97 44279.99
277283.63 275639.75 229172.34 48806.75 277979.09 277979.09
7565231.87 7539465.96 1842167.43 1440133.88 1132575.62 5471940.58 5471940.70
Discounted Net to Tax Net to Tax Tax Tax Rate Tax
% Recorded Calculated Calculated
60.00% 381197.60 381197.60 9720.54 2.550% 9720.54
80.00% 2892.15 2892.15 73.75 2.550% 73.75
net 407164.70 407164.70 10382.70 2.550% 10382.70
90.00% 3719.32 3719.52 94.85 2.550% 94.85
90.00% 1202.43 1202.44 30.66 2.550% 30.66
60.00% 181425.48 181425.48 4626.35 2.550% 4626.35
80.00% 5556.09 5556.09 141.68 2.550% 141.68
983157.27 25070.53
983157.77 983157.98 25070.53 25070.53
90.00% 448.50 448.50 11.44 2.551% 11.44
net 15874.75 15874.75 404.80 2.550% 404.80
net 55533.15 55533.15 1416.09 2.550% 1416.09
71856.40 1832.33
71856.40 71856.40 1832.33 1832.33
1055014.17 1055014.38 26902.86 26902.86
net 526217.87 526217.37 18680.74 3.550% 18680.74
net 124.27 124.27 4.41 3.549% 4.41
net 255260.65 255260.65 9061.76 3.550% 9061.76
80.00% 6585.10 6585.10 162.82 2.473% 162.82
90.00% 79.55 79.54 2.03 2.552% 2.03
60.00% 107634.31 107634.50 3821.02 3.550% 3821.02
124.27 124.27 4.41 3.549% 4.41
60.00% 44165.07 44165.07 1567.86 3.550% 1567.86
90.00% 1150.80 1150.79 11.50 0.999% 11.50
90.00% 1283.86 1283.81 32.74 2.550% 32.74
941725.95 33349.28
942625.75 942625.37 33349.29 33349.29
90.00% 448.00 448.00 15.90 3.549% 15.90
net 13509.12 13509.13 479.57 3.550% 479.57
net 49465.26 49465.26 1756.01 3.550% 1756.01
63422.38 2251.48
63422.38 63422.39 2251.48 2251.48
1006048.13 1006047.76 35600.77 35600.77
90.00% 293.89 293.88 7.49 2.549% 7.49
80.00% 66890.63 66890.63 2374.62 3.550% 2374.62
60.00% 183415.57 183415.57 6511.25 3.550% 6511.25
80.00% 8028.00 8028.00 204.71 2.550% 204.71
60.00% 117435.37 117435.86 4168.97 3.550% 4168.97
376063.96 13267.04
376063.46 376063.94 13267.04 13267.04
80.00% 1924.00 1924.00 68.30 3.550% 68.30
net 3585.78 3585.78 127.30 3.550% 127.30
net 32266.90 32266.90 1145.48 3.550% 1145.48
37776.68 1341.08
37776.68 37776.68 1341.08 1341.08
413840.14 413840.62 14608.12 14608.12
60%-231015.27 154010.18 154010.18 5467.36 3.550% 5467.36
no%-300757.28 247918.38 247918.38 8801.10 3.550% 8801.10
90%-4732.20 525.80 525.80 18.64 3.545% 18.64
80%-29960.00 7490.00 7490.00 191.00 2.550% 191.00
no%-9068.00 5762.16 5762.16 146.93 2.550% 146.93
60%-166370.14 110913.45 110913.45 3937.42 3.550% 3937.42
60%-147098.39 98065.59 98065.60 3481.32 3.550% 3481.32
60.00% 31856.56 31856.56 1130.90 3.550% 1130.90
624685.56 624685.57 22043.77 22043.77
90%-11801.87 1311.31 1311.32 46.55 3.550% 46.55
no%-14311.64 7203.57 7203.57 255.72 3.550% 255.72
8514.88 8514.89 302.27 0.07 302.27
633200.44 22346.06
633200.44 633200.46 22346.04 22346.04
3108102.88 3108103.22 99457.79 99457.79
90.00% 293.89 293.88 7.49 2.549% 7.49
84.82% 2820.50 2820.50 95.64 3.391% 95.64
56.19% 1128316.28 1128315.78 36243.26 3.212% 36243.26
79.32% 3016.42 3016.42 78.16 2.591% 78.16
56.28% 1093759.30 1093759.30 34756.81 3.178% 34756.81
82.52% 25822.42 25822.62 653.38 2.530% 653.38
74.52% 7044.14 7044.14 179.62 2.550% 179.62
90.00% 1311.31 1311.32 46.55 3.550% 46.55
65.48% 32969.65 32969.66 1011.67 3.068% 1011.67
90.00% 525.80 525.80 18.64 3.545% 18.64
62.13% 144468.88 144468.88 4573.30 3.166% 4573.30
60.00% 504560.75 504561.45 16097.66 3.190% 16097.66
0.00% 124.27 124.27 4.41 3.549% 4.41
60.00% 76021.63 76021.63 2698.76 3.550% 2698.76
90.00% 1150.80 1150.79 11.50 0.999% 11.50
83.16% 6839.95 6839.90 174.42 2.550% 174.42
60.00% 110913.45 110913.45 3937.42 3.550% 3937.42
3139959.44 3139959.79 100588.69 96651.27
STORY COUNTY MINING ASSESSMENTS
1880
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-80
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 767.00 13.00
assessment documents. It was necessary to California [VC] 8799.00 26.00
edit and rearrange the information from the Consolidated Virginia [VC] 13777.00 34.00
assessment documents in order to create Imperial [Also Cons Impl] [GH] 3026.00 13.00
usable tables. Quarterly figures are as they Monte Cristo (T. Hully) [FL/VC] 450.00 10.00
appear in the documents. Total figures often Ophir [VC] 4209.80 33.00
have to be calculated, for example. Readers Savage [VC] 23.35 35.00
may consult the documents on microfilm under Sierra Nevada [VC] 972.13 47.00
County Records Microfilm Project, ST 67, UNR Union Con [VC] 17089.40 39.00
Library, or Story County Assessor's Office. Recorded Total 49111.68
Calculated Total 49113.68 32.96
These data were assembled from microfilm VC Tax Total
copies of the surviving tax records. All tax GH Tax Total
records prior to the Ocotber 1875 fire were Total VC&GH
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes ORES FROM TAILINGS
were assessed against mining proceeds
and how the county assessors were to
record and verify the information. QUARTERLY TOTAL [Ores&Tailings] 49113.68 32.96
The most important number was yield of
ore per ton [gross value divided by tons of ORES FROM MINES 2Q-80
ore]. The reported costs were deducted
from the gross values, and the tax was
levied against the balance with the following Alta [GH] 128.00 14.00
limitations: if the gross value divided by tons Belcher [GH] 1271.00 12.00
yielded a figure of $12 or lower, up to 90% California [VC] 7679.00 27.00
of the costs would be deducted from gross Consolidated Virginia [VC] 16171.00 38.00
values and no less than 10% was taxed: if Imperial [Also Cons Impl] [GH] 3530.00 11.00
if over $12 and under $30 per ton, up to 80% Monte Cristo (T. Hully) [FL/VC] 525.00 11.00
deductible with 20% taxable; if over over $30 Ophir [VC] 984.15 29.00
but under $100 per ton, 60% taxable; if $100 Savage [VC] 100.10 19.00
or over per ton, no deduction. [Not clear what Union Con [VC] 7957.65 28.00
$30 per ton was taxed at since the law as Recorded Total
written left it out.] The level of reported costs Calculated Total 38345.90 29.70
will determine how much of a deduction was VC Tax Total
allowed. Total exemption from taxes based on GH Tax Total
costs not possible under his formula. Total VC&GH
Law required Name of Owners [including ORES FROM TAILINGS
tailings mills], Description & Location of
Mine, Number of Tons Extracted for the
Quarter Gross Yield or Value [Dollars & Jennings, G. N. [VC] 419.00 4.00
Cents], Actual Cost of Extracting, Actual M. Horton/Mrs. Margaret Lynch [?] 1300.00 4.00
Cost of Transportation to Place of Reduction Omega [VC/6MC] 4460.00 8.00
or Sale, Actual Cost of Reduction or Sale, Recorded Total
Net Yield or Value [Dollars & Cents], Total Calculated Total 6179.00 7.01
Amount of Tax. VC Tax Total
GH Tax Total
Net=no deduction; gross value minus costs. Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 44524.90 26.55
Locations (when listed):
GH=Gold Hill
VC=Virginia City ORES FROM MINES 3Q-80
Fl=Flowery
In later years the phrase "outside the district"
appears in assessments. Although "district" Belcher [GH] 1362.20 15.00
was not precisely defined, it appeared to refer California [VC] 9628.50 27.00
to what was commonly called the Comstock Consolidated Virginia [VC] 12159.00 35.00
District. Gold Hill & Virginia City with legally Crown Point [GH] 107.00 12.00
separate miners' councils made up the Imperial [Also Cons Impl] [GH] 3404.00 11.00
Comstock District. Geiger, 6 & 7 MC (6 Mile Monte Cristo (T. Hully) [FL/VC] 510.00 11.00
& 7 Mile Canyons, etc.) probably included in Savage [VC] 48.38 50.00
Comstock District. Flowery, also legally Recorded Total
separate, was regularly referred to as Calculated Total 27219.08 27.92
"outside the district". VC Tax Total
GH Tax Total
Names by which mines and mills were Total VC&GH
identified were not always consistent or
clear. Operations changed owners, and ORES FROM TAILINGS
that affected how the operations were named.
In order to create a dataset that allowed for
comparative analyses I have combined data Bastian, C & [?] [VC] 600.00 5.00
for operations that may have different ID tags Hitchcock[?], J. W. [VC] 225.00 5.50
but appear to be one and the same. Some Jennings, G. N. [VC] 459.00 3.00
decisions may be arbitrary and incorrrect. Mariposa Mill [Geiger] 550.00 4.00
Omega [VC/6MC] 16037.00 5.00
The breakout of taxes to Gold Hill & Virginia Secord, Peter [VC] 100.00 5.00
City represented how the county distributed Recorded Total
its allotment of the mining-proceed taxes to the Calculated Total 17971.00 5.05
two municipalities based on the volume of ore VC Tax Total
from each. The breakout was not recorded GH Tax Total
consistently. It is worth noting that no such Total VC&GH
breakout was recorded for Flowery or other QUARTERLY TOTAL [Ores&Tailings] 45191.08
places. QUARTERLY TOTAL [Ores&Tailings] 45190.08 18.82
ORES FROM MINES 4Q-80
Belcher [GH] 1636.00 13.81
California [VC] 12252.80 15.00
Consolidated Virginia [VC] 13208.20 18.00
Crown Point [GH] 308.23 12.42
Imperial [Also Cons Impl] [GH] 2844.00 10.99
Monte Cristo (T. Hully) [FL/VC] 480.00 12.93
Savage [VC] 53.11 27.50
Sierra Nevada [VC] 668.00 25.13
Union Con [VC] 1621.14 30.36
Recorded Total 33072.14
Calculated Total 33071.48 16.90
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Bastian & Pfeifer [6MC/VC] 300.00 5.00
Hitchcock, J. H. [6MC/VC] 250.00 5.00
Jennings, G. N. [VC] 189.00 6.17
Mariposa Mill [Geiger] 3322.00 3.81
Omega [VC/6MC] 10509.00 4.99
Secord, Peter [VC] 30.00 5.00
Recorded Total 14600.00
Calculated Total 14600.00 4.74
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 47671.48 13.18
Calculated Yearly Totals
Alta [GH] 128.00 14.00
Bastian, C & [?] [VC] 900.00 5.00
Belcher [GH] 5036.20 13.61
California [VC] 38359.30 23.19
Consolidated Virginia [VC] 55315.20 31.74
Crown Point [GH] 415.23 12.40
Hitchcock[?], J. W. [VC] 475.00 5.24
Imperial [Also Cons Impl] [GH] 12804.00 11.82
Jennings, G. N. [VC] 1067.00 3.87
M. Horton/Mrs. Margaret Lynch [?] 1300.00 4.00
Mariposa Mill [Geiger] 3872.00 3.86
Monte Cristo (T. Hully) [FL/VC] 1965.00 11.17
Omega [VC/6MC] 31006.00 5.51
Ophir [VC] 5193.95 31.97
Savage [VC] 224.94 29.59
Secord, Peter [VC] 130.00 5.00
Sierra Nevada [VC] 1640.13 39.31
Union Con [VC] 26668.19 35.50
GRAND TOTAL 186500.14 22.96
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated %
to Mill or Sale or Sale
9995.32 9971.00 4159.00 1150.50 5752.50 11062.00 11062.00 80.00%
232449.43 228774.00 204752.17 204752.17 204752.17 80.00%
473776.86 468418.00 322340.53 322340.53 322340.53 60.00%
38581.00 39338.00 20116.25 1515.60 21017.10 42698.95 42648.95 80.00%
4450.00 4500.00 1800.00 450.00 2250.00 4500.00 4500.00 90.00%
138026.00 138923.40 188819.06 37888.20 226707.26 226707.26 60.00%
804.62 817.25 1900.00 100.00 196.00 2196.00 2196.00 60.00%
46389.13 45690.11 200023.99 8749.12 208773.11 208773.11 60.00%
674346.72 666486.60 261427.91 153802.35 415230.36 415230.26 60.00%
1720820.07 678246.21 3216.16 736747.97 1438260.38
1618819.08 1602918.36 678246.21 3216.10 756747.97 1438260.38 1438210.28
1618819.08 1602918.36 678246.21 3216.10 756747.97 1438260.38 1438210.28
1869.84 1792.00 481.00 1024.00 1505.00 1505.00 80.00%
15742.55 15252.00 6270.00 2206.50 9532.50 18009.00 18009.00 80.00%
206625.86 207333.00 214325.16 214325.16 214325.16 80.00%
614387.67 614498.00 341713.92 341713.92 341713.92 net
41470.00 38830.00 23685.00 1760.00 21936.00 47381.00 47381.00 90.00%
5775.00 5775.00 2100.00 525.00 2887.00 5512.00 5512.00 90.00%
28014.81 28540.35 106402.29 8858.25 115260.54 115260.54 80.00%
1912.33 1901.90 1240.50 298.12 770.37 2308.99 2308.99
223173.10 222814.20 157331.71 71618.85 228950.56 228950.56 80.00%
1138971.16 1136736.45 297510.50 5813.62 671642.05 974966.17 974966.17
1627.00 1676.00 1620.00 1620.00 1620.00 90.00%
5600.00 5200.00 6786.00 6786.00 6786.00 90.00%
36114.45 35680.00 8686.02 17840.00 26526.02 26526.02 net
43341.45 42556.00 8686.02 26246.00 34932.02 34932.02
1182312.61 1179292.45 306196.52 5813.62 697888.05 1009898.19 1009898.19
20188.70 20433.00 8874.64 1452.52 9662.37 19989.53 19989.53 80.00%
260727.57 259969.50 114393.61 86661.00 201054.61 201054.61 net
429563.84 425565.00 178674.26 109431.00 288105.26 288105.26 60.00%
1318.22 1284.00 1177.00 1177.00 1177.00 80.00%
40046.00 37444.00 23862.00 1702.00 20328.00 45892.00 45892.00 90.00%
5510.00 5610.00 2040.00 510.00 3060.00 5610.00 5610.00 90.00%
2476.34 2419.00 2351.59 2351.59 2351.59 60.00%
759830.67 752724.50 327844.51 3664.52 232670.96 564179.99 564179.99
3000.00 3000.00 1200.00 600.00 1500.00 3300.00 3300.00 90.00%
1237.50 1237.50 562.50 168.75 675.00 1406.25 1406.25 90.00%
1331.73 1377.00 1331.75 1331.75 1331.75 90.00%
2277.13 2200.00 2122.36 2122.36 2122.36 90.00%
82356.61 80185.00 16037.00 46851.69 62888.69 62888.69 net
500.00 500.00 200.00 25.00 300.00 525.00 525.00 90.00%
90702.97 88499.50 17999.50 793.75 52780.80 71574.05 71574.05
850533.96 345843.95 4458.27 285451.76 635753.98
850533.64 841224.00 345844.01 4458.27 285451.76 635754.04 635754.04
22601.46 22593.16 11035.33 2045.00 9816.00 22896.33 22896.33 80.00%
189750.61 183792.00 266866.19 266866.19 266866.19 80.00%
237875.16 237747.60 281607.06 281607.06 281607.06 80.00%
3830.24 3828.22 3698.76 3698.76 3698.76 80.00%
31281.00 31255.56 16764.00 1406.00 19108.00 37278.00 37278.00 90.00%
6210.00 6206.40 2180.00 480.00 2900.00 5560.00 5560.00 80.00%
1463.02 1460.53 80.00%
16788.39 16786.84 165000.00 5653.80 170653.80 170653.80 80.00%
49240.31 49217.81 142000.00 14596.20 156596.20 156596.20 60.00%
559040.19 336979.33 3931.00 604246.01 945156.34
559040.19 552888.11 336979.33 3931.00 604246.01 945156.34 945156.34
1500.00 1500.00 600.00 300.00 900.00 1800.00 1800.00 90.00%
1250.00 1250.00 500.00 187.50 750.00 1437.50 1437.50 90.00%
1167.00 1166.13 1167.00 1167.00 1167.00 90.00%
12686.17 12656.82 10766.39 10766.39 10766.39 net
52449.02 52439.91 10509.00 31071.23 41580.23 41580.23 net
150.00 150.00 60.00 7.50 90.00 157.50 157.50 90.00%
69200.19 11669.00 495.00 43744.62 56908.62
69202.19 69162.86 11669.00 495.00 44744.62 56908.62 56908.62
628242.38 622050.97 348648.33 4426.00 648990.63 1002064.96 1002064.96
1869.84 1792.00 481.00 1024.00 1505.00 1505.00 80.00%
4500.00 4500.00 1800.00 900.00 2400.00 5100.00 5100.00 90.00%
68528.03 68249.16 30338.97 6854.52 34763.37 71956.86 71956.86 80.00%
889553.47 879868.50 114393.61 772604.52 886998.13 886998.13 79.15%
1755603.53 1746228.60 178674.26 1055092.51 1233766.77 1233766.77 61.18%
5148.46 5112.22 4875.76 4875.76 4875.76 80.00%
2487.50 2487.50 1062.50 356.25 1425.00 2843.75 2843.75 90.00%
151378.00 146867.56 84427.25 6383.60 82389.10 173249.95 173199.95 87.45%
4125.73 4219.13 4118.75 4118.75 4118.75 90.00%
5600.00 5200.00 6786.00 6786.00 6786.00 90.00%
14963.30 14856.82 12888.75 12888.75 12888.75 85.65%
21945.00 22091.40 8120.00 1965.00 11097.00 21182.00 21182.00 87.17%
170920.08 168304.91 35232.02 95762.92 130994.94 130994.94 76.64%
166040.81 167463.75 295221.35 46746.45 341967.80 341967.80 63.37%
6656.31 6598.68 3140.50 398.12 3317.96 6856.58 6856.58 75.89%
650.00 650.00 260.00 32.50 390.00 682.50 682.50 89.88%
64477.52 63776.95 365543.99 65.00 15182.92 380791.91 380791.91 65.81%
946760.13 938518.61 560759.62 240017.40 800777.12 800777.02 64.71%
4281207.71 4246785.78 1679455.07 17978.99 2389858.41 4087342.57 4087292.47 68.09%
Net to Tax Net to Tax Tax Tax Rate Tax
Recorded Calculated Calculated
1999.06 1999.06 50.97 2.550% 50.97
46489.88 46489.89 1185.49 2.550% 1185.49
189510.74 189510.74 4852.52 2.561% 4852.52
7716.36 7716.20 196.76 2.550% 196.76
445.00 445.00 11.35 2.551% 11.35
55210.47 55210.40 1407.86 2.550% 1407.86
321.84 321.85 8.20 2.548% 8.20
18555.65 18555.65 473.17 2.550% 473.17
269738.68 269738.69 6878.33 2.550% 6878.33
589987.68 15064.65
589987.68 589987.48 15064.65 15064.65
589987.68 589987.48 15064.65 15064.65
373.96 373.97 11.59 3.099% 11.59
3148.51 3148.51 97.60 3.100% 97.60
41325.17 41325.17 1053.79 2.550% 1053.79
272673.75 272673.75 6953.18 2.550% 6953.18
4147.00 4147.00 128.55 3.100% 128.55
577.50 577.50 14.72 2.549% 14.72
5602.96 5602.96 142.87 2.550% 142.87
44634.62 44634.62 1138.18 2.550% 1138.18
372483.47 372483.48 9540.48 9540.48
162.70 162.70 4.14 2.545% 4.14
560.00 560.00 14.28 2.550% 14.28
9588.43 9588.43 244.50 2.550% 244.50
10311.13 10311.13 262.92 262.92
382794.60 382794.61 9803.40 9803.40
4037.74 4037.74 125.17 3.100% 125.17
59672.96 59672.96 1521.66 2.550% 1521.66
171825.54 171825.54 4381.55 2.550% 4381.55
263.70 263.64 8.17 3.098% 8.17
4004.66 4004.60 124.14 3.100% 124.14
551.00 551.00 14.05 2.550% 14.05
990.53 990.54 25.26 2.550% 25.26
241346.13 241346.02 6200.00 6200.00
300.00 300.00 7.65 2.550% 7.65
123.75 123.75 3.16 2.554% 3.16
133.17 133.17 3.40 2.553% 3.40
227.71 227.71 5.81 2.551% 5.81
19467.92 19467.92 496.43 2.550% 496.43
50.00 50.00 1.28 2.550% 1.28
20302.55 20302.56 517.73 517.73
261648.61 6717.73
261648.68 261648.57 6717.73 0.00 6717.73
4520.29 4520.29 140.12 3.100% 140.12
37950.03 37950.12 967.73 2.550% 967.73
47575.03 47575.03 1213.16 2.550% 1213.16
766.04 766.05 23.75 3.100% 23.75
3128.10 3128.10 96.97 3.100% 96.97
1242.00 1242.00 31.67 2.550% 31.67
292.60 292.60 7.46 2.550% 7.46
3357.68 3357.68 85.62 2.550% 85.62
19696.13 19696.12 502.25 2.550% 502.25
118527.90 3068.73
118527.90 118528.00 3068.73 3068.73
150.00 150.00 3.83 2.553% 3.83
125.00 125.00 3.19 2.552% 3.19
116.70 116.70 2.98 2.554% 2.98
1919.78 1919.78 48.95 2.550% 48.95
10866.77 10868.79 277.10 2.550% 277.10
15.75 15.00 0.30 1.905% 0.30
13194.00 336.30
13194.00 13195.27 336.35 336.35
131721.90 131723.27 3405.08 3405.08
373.96 373.97 11.59 3.099% 11.59
450.00 450.00 11.48 2.551% 11.48
13705.60 13705.61 413.86 3.020% 413.86
185438.04 185438.14 4728.67 2.550% 4728.67
681585.06 681585.06 17400.41 2.553% 17400.41
1029.74 1029.69 31.92 3.100% 31.92
248.75 248.75 6.35 2.553% 6.35
18996.12 18995.90 546.42 2.876% 546.42
412.57 412.57 10.52 2.550% 10.52
560.00 560.00 14.28 2.550% 14.28
2147.49 2147.49 54.76 2.550% 54.76
2815.50 2815.50 71.79 2.550% 71.79
39923.12 39925.14 1018.03 2.550% 1018.03
60813.43 60813.36 1550.73 2.550% 1550.73
1604.97 1604.99 40.92 2.550% 40.92
65.75 65.00 1.58 2.395% 1.58
22044.83 22043.33 561.94 2.549% 561.94
334069.43 334069.43 8518.76 2.550% 8518.76
1366284.36 1366283.94 34994.01 34994.01
STORY COUNTY MINING ASSESSMENTS
1881
Except for Tons, Discounted % and Tax Rate [very hard to read copy - doublechecked]
all other figures in dollars & cents. ORES FROM MINES 1Q-81
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 1939.00 17.07
assessment documents. It was necessary to California [VC] 3150.00 20.25
edit and rearrange the information from the Consolidated Virginia [VC] 4818.00 23.14
assessment documents in order to create Crown Point [GH] 4754.50 14.54
usable tables. Quarterly figures are as they Hale & Norcross [VC] 725.40 45.50
appear in the documents. Total figures often Imperial [Also Cons Impl] [GH] 2981.00 12.78
have to be calculated, for example. Readers Monte Cristo (T. Hully) [FL/VC] 820.00 9.00
may consult the documents on microfilm under Ophir [VC] 216.90 23.85
County Records Microfilm Project, ST 67, UNR Savage [VC] 47.50 35.14
Library, or Story County Assessor's Office. Sierra Nevada [VC] 2286.00 42.59
Recorded Total 21738.40
These data were assembled from microfilm Calculated Total 21738.30 21.18
copies of the surviving tax records. All tax VC Tax Total
records prior to the Ocotber 1875 fire were GH Tax Total
destroyed. The 1871 law that amended the Total VC&GH
mining proceeds tax specified how taxes
were assessed against mining proceeds ORES FROM TAILINGS
and how the county assessors were to
record and verify the information.
Bassett Bros [6&7MC] 53.50 13.53
The most important number was yield of Courser, J. C. [6/7MC/VC] 337.00 10.50
ore per ton [gross value divided by tons of Johannsen, D. W. [6/6MC] 75.00 6.35
ore]. The reported costs were deducted Monk, Neil [6/7MC] 64.00 4.25
from the gross values, and the tax was Pfeifer, Benjamin [6/7MC] 180.00 5.00
levied against the balance with the following Secord, Peter [6/7MC] 60.00 5.00
limitations: if the gross value divided by tons Recorded Total 769.50
yielded a figure of $12 or lower, up to 90% Calculated Total 769.50 8.07
of the costs would be deducted from gross VC Tax Total
values and no less than 10% was taxed: if GH Tax Total
if over $12 and under $30 per ton, up to 80% Total VC&GH
deductible with 20% taxable; if over over $30 QUARTERLY TOTAL [Ores&Tailings] 22507.80 20.73
but under $100 per ton, 60% taxable; if $100
or over per ton, no deduction. [Not clear what
$30 per ton was taxed at since the law as ORES FROM MINES 2Q-81
written left it out.] The level of reported costs
will determine how much of a deduction was
allowed. Total exemption from taxes based on Belcher [GH] 2555.00 16.64
costs not possible under his formula. California [VC] 2459.30 19.06
Consolidated Virginia [VC] 1998.00 16.29
Law required Name of Owners [including Crown Point [GH] 8444.17 13.82
tailings mills], Description & Location of Imperial [Also Cons Impl] [GH] 2004.00 14.47
Mine, Number of Tons Extracted for the Monte Cristo (T. Hully) [FL/VC] 600.00 11.00
Quarter Gross Yield or Value [Dollars & Savage [VC] 221.00 25.88
Cents], Actual Cost of Extracting, Actual Sierra Nevada [VC] 3463.00 26.67
Cost of Transportation to Place of Reduction Recorded Total 21744.47
or Sale, Actual Cost of Reduction or Sale, Calculated Total 21744.47 17.13
Net Yield or Value [Dollars & Cents], Total VC Tax Total
Amount of Tax. GH Tax Total
Total VC&GH
Net=no deduction; gross value minus costs.
ORES FROM TAILINGS
Locations (when listed):
GH=Gold Hill
VC=Virginia City Courser, J. C. [6/7MC/VC] 300.00 9.00
Fl=Flowery Hitchcock, J. H [6/7MC] 200.00 5.00
In later years the phrase "outside the district" Jennings, G. N. [VC/6/7MC] 193.00 6.29
appears in assessments. Although "district" Johannson, D. W.[6/7MC] 139.00 4.35
was not precisely defined, it appeared to refer Mariposa Mill [Geiger/6/7MC] 2873.00 4.35
to what was commonly called the Comstock Secord, Peter [6/7MC] 40.00 5.00
District. Gold Hill & Virginia City with legally Stevenson, C. C. [GH] 900.00 5.00
separate miners' councils made up the Recorded Total 4645.00
Comstock District. Geiger, 6 & 7 MC (6 Mile Calculated Total 4645.00 4.89
& 7 Mile Canyons, etc.) probably included in VC Tax Total
Comstock District. Flowery, also legally GH Tax Total
separate, was regularly referred to as Total VC&GH
"outside the district". QUARTERLY TOTAL [Ores&Tailings] 26389.47 14.97
Names by which mines and mills were
identified were not always consistent or ORES FROM MINES 3Q-81
clear. Operations changed owners, and
that affected how the operations were named.
In order to create a dataset that allowed for Belcher [GH] 3155.00 15.35
comparative analyses I have combined data Challenge [GH] 168.50 13.00
for operations that may have different ID tags Confidence [GH] 153.00 13.00
but appear to be one and the same. Some Crown Point [GH] 5404.93 14.85
decisions may be arbitrary and incorrrect. Imperial [Also Cons Impl] [GH] 1698.50 13.00
Kentuck [GH] 500.00 9.23
The breakout of taxes to Gold Hill & Virginia Monte Cristo (T. Hully) [FL/VC] 500.00 10.00
City represented how the county distributed Ophir [VC] 12.50
its allotment of the mining-proceed taxes to the Savage [VC] 42.00 26.88
two municipalities based on the volume of ore Sierra Nevada [VC] 330.30 16.24
from each. The breakout was not recorded Recorded Total 11964.73
consistently. It is worth noting that no such Calculated Total 11964.73 14.30
breakout was recorded for Flowery or other VC Tax Total
places. GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Bassett Bros [6MC] 105.00 8.00
Courser, J. C. [VC/6MC] 286.00 8.50
Hitchcock[?], J. W. [VC] 300.00 4.00
Jennings, G. N. [VC] 160.00 7.91
Johannsen, D. W. [6/7MC] 47.00 3.94
Mariposa Mill [Geiger/VC] 5545.00 4.69
Omega [VC/6MC] 8823.00 3.79
Pfeifer, [6/7MC] 150.00 4.00
Secord, Peter [VC] 40.00 4.00
Stevenson, C. C. [GH] 2442.00 5.00
Recorded Total 17898.00
Calculated Total 17898.00 4.38
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 29862.73 8.35
ORES FROM MINES 4Q-81
Belcher [GH] 3935.00 18.24
Challenge [GH] 277.50 12.45
Confidence [GH] 203.00 12.50
Crown Point [GH] 9128.11 14.89
Imperial [Also Cons Impl] [GH] 1682.50 12.56
Ophir [VC] 2456.69 23.53
Savage [VC] 2928.75 6.16
Recorded Total 20611.55
Calculated Total 20611.55 15.07
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Courser, J. C. [VC/6/7MC] 296.00 8.75
Hully, Thomas [FL] 400.00 10.00
Johannsen, D. W. [6/7MC] 70.00 3.68
Mariposa Mill [Geiger/VC] 3647.00 4.56
Omega [VC/6MC] 5136.00 4.11
Secord, Peter [VC] 65.00 4.50
Recorded Total 9614.00
Calculated Total 9614.00 4.67
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 30225.55 11.76
Calculated Yearly Totals
Bassett Bros [6MC] 158.50 9.87
Belcher [GH] 11584.00 16.98
California [VC] 5609.30 19.73
Challenge [GH] 446.00 12.68
Confidence [GH] 356.00 12.71
Consolidated Virginia [VC] 6816.00 21.14
Courser, J. C. [VC/6MC] 1219.00 9.24
Crown Point [GH] 27731.71 14.47
Hale & Norcross [VC] 725.40 45.51
Hitchcock[?], J. W. [VC] 500.00 4.40
Hully, Thomas [FL] 400.00 10.00
Imperial [Also Cons Impl] [GH] 8366.00 13.19
Jennings, G. N. [VC] 353.00 7.03
Johannson, D. W.[6/7MC] 331.00 4.61
Kentuck [GH] 500.00 9.23
Mariposa Mill [Geiger/VC] 12065.00 4.57
Monk, Neil [6/7MC] 64.00 4.25
Monte Cristo (T. Hully) [FL/VC] 1920.00 9.89
Omega [VC/6MC] 13959.00 3.91
Ophir [VC] 2686.09 23.44
Pfeifer, Benjamin [6/7MC] 330.00 4.55
Savage [VC] 3239.25 8.20
Secord, Peter [VC] 205.00 4.65
Sierra Nevada [VC] 6079.30 32.11
Stevenson, C. C. [GH] 3342.00 5.00
GRAND TOTAL 108985.55 13.46
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated %
to Mill or Sale or Sale
33953.33 33098.73 17451.72 2868.50 13923.00 34243.22 34243.22 80.00%
63779.74 63787.50 150100.95 150100.95 80.00%
111505.66 111488.52 204752.12 204752.12 80.00%
68300.73 69130.43 65953.45 65953.45 80.00%
33016.37 33005.70 72297.45 6528.60 78826.00 78826.05 60.00%
38102.71 38097.18 25307.00 1410.00 16685.00 43402.00 43402.00 80.00%
7380.00 7380.00 2460.00 820.00 4920.00 8200.00 8200.00 90.00%
5173.92 5173.07 54697.09 1952.00 56649.09 56649.09 80.00%
1682.28 1669.15 475.00 85.50 332.50 893.00 893.00 net
97462.93 97360.74 146210.68 20574.00 166784.68 166784.68 60.00%
460357.67 460191.02 318898.94 5184.00 64915.10 809804.51 809804.56
724.25 723.86 76.62 584.50 661.12 661.12 80.00%
3538.00 3538.50 1685.00 168.50 2022.00 3875.50 3875.50 90.00%
476.58 476.25 187.50 187.50 375.00 375.00 net
272.00 272.00 128.00 144.00 272.00 272.00 90.00%
900.00 900.00 300.00 180.00 420.00 900.00 900.00 90.00%
300.00 300.00 150.00 15.00 120.00 285.00 285.00 90.00%
6210.83 2135.00 755.62 3478.00 6368.62
6210.83 6210.61 2135.00 755.62 3478.00 6368.62 6368.62
466568.50 466401.62 321033.94 5939.62 68393.10 816173.13 816173.18
42525.34 42515.20 41130.40 41130.40 80.00%
46879.85 46874.26 116518.13 116518.13 80.00%
32558.44 32547.42 136486.65 136486.65 80.00%
116754.65 116698.43 112457.14 112457.14 80.00%
29002.98 28997.88 14128.50 1002.00 17675.00 32805.50 32805.50 80.00%
6600.00 6600.00 3000.00 450.00 3600.00 7050.00 7050.00 90.00%
5719.29 5719.48 2307.35 397.80 1547.00 4252.15 4252.15 net
92387.72 92358.21 153271.84 31152.60 184424.44 184424.44 80.00%
372428.27 172707.69 1849.80 53974.60 635124.41
372428.27 372310.88 172707.69 1849.80 53974.60 635124.41 635124.41
2700.00 2700.00 1500.00 150.00 1650.00 3300.00 3300.00 90.00%
1000.00 1000.00 150.00 500.00 450.00 1100.00 1100.00 90.00%
1215.00 1213.97 1215.00 1215.00 90.00%
605.00 604.65 347.50 347.50 695.00 695.00 90.00%
12514.38 12497.55 12869.83 12869.83 90.00%
200.00 200.00 80.00 10.00 110.00 200.00 200.00 90.00%
4500.00 4500.00 90.00%
22734.38 2077.50 660.00 2557.50 19379.83
22734.38 22716.17 2077.50 660.00 2557.50 19379.83 19379.83
395162.65 395027.05 174785.19 2509.80 56532.10 654504.24 654504.24
48443.70 48429.25 46322.90 46322.90 46322.90 80.00%
2190.50 2190.50 1095.25 1179.50 2274.75 2274.75 80.00%
1989.00 1989.00 994.50 1071.00 2065.50 2065.50 80.00%
80267.86 80263.21 77193.48 77193.48 77193.48 80.00%
22080.50 22080.50 11030.50 11879.75 22910.25 22910.25 80.00%
4613.03 4615.00 3000.00 4250.00 7250.00 7250.00 90.00%
5000.00 5000.00 2000.00 400.00 2750.00 5150.00 5150.00 90.00%
1128.89 1128.96 420.00 75.60 294.00 789.60 789.60 net
5362.90 110771.99 110771.99 80.00%
173174.90 257655.92 475.60 24521.95 282653.47
171076.38 165696.42 142056.63 475.60 21424.25 274728.47 274728.47
840.00 840.00 157.50 735.00 892.50 892.50 90.00%
2431.00 2431.00 1287.00 143.00 1430.00 2860.00 2860.00 90.00%
1200.00 1200.00 600.00 600.00 1200.00 1200.00 90.00%
1267.00 1265.60 1267.00 1267.00 1267.00 90.00%
185.29 185.18 117.50 117.50 235.00 235.00 90.00%
26016.23 26006.05 22664.91 22664.91 22664.91 net
33505.72 33439.17 40726.88 40726.88 40726.88 90.00%
600.00 600.00 300.00 150.00 225.00 675.00 675.00 90.00%
160.00 160.00 80.00 10.00 80.00 170.00 170.00 90.00%
12210.00 12210.00 97.68 9768.00 9768.00 net
78415.24 2384.50 460.50 77614.29 80459.29
78415.24 78337.00 2384.50 460.50 67943.97 80459.29 80459.29
249491.62 244033.42 144441.13 936.10 89368.22 355187.76 355187.76
71782.67 71774.40 69218.66 69218.66 69218.66 80.00%
3466.25 3454.88 1665.00 138.50 1945.00 3748.50 3748.50 80.00%
2537.50 2537.50 1218.00 101.50 1421.00 2740.50 2740.50 80.00%
135947.20 135917.56 131445.79 131445.79 131445.79 80.00%
21132.25 21132.20 10192.00 841.25 11884.00 22917.25 22917.25 80.00%
57797.03 57805.92 25755.09 22110.21 47865.30 47865.30 80.00%
18041.77 18041.10 95027.17 2928.75 17489.17 115445.09 115445.09 90.00%
310704.67 133857.26 4010.00 255513.83 393381.09
310704.67 310663.55 133857.26 4010.00 255513.83 393381.09 393381.09
2590.00 2590.00 1184.00 148.00 1480.00 2812.00 2812.00 90.00%
4000.00 4000.00 1700.00 300.00 2300.00 4300.00 4300.00 90.00%
257.45 257.60 175.00 175.00 350.00 350.00 90.00%
16648.60 16630.32 13475.38 13475.38 13475.38 net
21103.98 21108.96 366.50 15578.38 15944.88 15944.88 net
292.50 292.50 162.50 16.25 130.00 308.75 308.75 90.00%
44892.53 3588.00 464.25 33138.76 37191.01
44892.53 44879.38 3588.00 464.25 33138.76 37191.01 37191.01
355597.20 355542.93 137445.26 4474.25 288652.59 430572.10 430572.10
1564.25 1563.86 234.12 1319.50 1553.62 1553.62
196705.04 195817.58 63774.62 2868.50 83141.66 190915.18 190915.18
110659.59 110661.76 266619.08 266619.08
5656.75 5645.38 2760.25 138.50 3124.50 6023.25 6023.25
4526.50 4526.50 2212.50 101.50 2492.00 4806.00 4806.00
144064.10 144035.94 341238.77 341238.77
11259.00 11259.50 5656.00 609.50 6582.00 12847.50 12847.50
401270.44 402009.63 77193.48 131445.79 387049.86 387049.86
33016.37 33005.70 72297.45 6528.60 78826.00 78826.05 60.00%
2200.00 2200.00 750.00 500.00 1050.00 2300.00 2300.00
4000.00 4000.00 1700.00 300.00 2300.00 4300.00 4300.00 90.00%
110318.44 110307.76 60658.00 3253.25 58123.75 122035.00 122035.00
2482.00 2479.57 1267.00 2482.00 2482.00
1524.32 1523.68 640.00 187.50 827.50 1655.00 1655.00
4613.03 4615.00 3000.00 4250.00 7250.00 7250.00 90.00%
55179.21 55133.92 36140.29 49010.12 49010.12
272.00 272.00 128.00 144.00 272.00 272.00 90.00%
18980.00 18980.00 7460.00 1670.00 11270.00 20400.00 20400.00
54609.70 54548.13 366.50 56305.26 56671.76 56671.76
62970.95 62978.98 80452.18 24062.21 104514.39 104514.39
1500.00 1500.00 600.00 330.00 645.00 1575.00 1575.00
26572.23 26558.69 98229.52 3487.65 19662.67 121379.84 121379.84
952.50 952.50 472.50 51.25 440.00 963.75 963.75
195213.55 189718.95 299482.52 51726.60 461981.11 461981.11
16710.00 16710.00 97.68 9768.00 9768.00
1466819.97 1461005.02 777705.52 13859.77 502946.01 2256437.23 2256437.28
Net to Tax Net to Tax Tax Tax Rate Tax
Recorded Calculated Calculated
6790.67 6790.67 231.31 3.406% 231.31
12755.95 12755.95 620.00 4.860% 620.00
22301.13 22301.13 760.45 3.410% 760.45
13660.15 13660.15 466.00 3.411% 466.00
13206.59 13206.55 647.11 4.900% 647.11
7620.54 7620.54 316.25 4.150% 316.25
738.00 738.00 21.40 2.900% 21.40
1034.75 1034.78 50.70 4.900% 50.70
789.28 789.28 38.67 4.899% 38.67
38985.17 38985.17 1910.27 4.900% 1910.27
117882.23 117882.22 5062.16 5062.16
144.85 144.85 4.20 2.900% 4.20
353.83 353.80 10.26 2.900% 10.26
101.60 101.58 2.95 2.904% 2.95
27.20 27.20 0.79 2.904% 0.79
90.00 90.00 2.61 2.900% 2.61
30.00 30.00 0.87 2.900% 0.87
747.46 21.68
747.48 747.43 21.68 21.68
118629.71 118629.65 5083.84 5083.84
8505.06 8505.07 352.96 4.150% 352.96
9375.97 9375.97 459.42 4.900% 459.42
6511.68 6511.69 319.07 4.900% 319.07
23350.93 23350.93 969.06 4.150% 969.06
5800.60 5800.60 240.72 4.150% 240.72
660.00 660.00 19.14 2.900% 19.14
1467.14 1467.14 71.89 4.900% 71.89
18477.54 18477.54 905.40 4.900% 905.40
74148.92 3337.66
74148.92 74148.94 3337.66 3337.66
270.00 270.00 7.83 2.900% 7.83
100.00 100.00 2.90 2.900% 2.90
121.50 121.50 3.52 2.897% 3.52
60.50 60.50 1.75 2.893% 1.75
1251.43 1251.44 61.32 4.900% 61.32
20.00 20.00 0.58 2.900% 0.58
450.00 450.00 18.67 4.149% 18.67
2273.43 96.57
2273.43 2273.44 96.57 96.57
76422.35 76422.37 3434.23 3434.23
9688.74 9688.74 402.09 4.150% 402.09
438.10 438.10 18.19 4.152% 18.19
397.80 397.80 16.50 4.148% 16.50
16053.57 16053.57 666.23 4.150% 666.23
4416.10 4416.10 183.27 4.150% 183.27
461.30 461.30 19.14 4.149% 19.14
500.00 500.00 14.50 2.900% 14.50
0.00
339.29 339.29 16.63 4.901% 16.63
1072.58 1072.58 52.56 4.900% 52.56
34416.75 1440.52
33367.48 1389.11 1389.11
84.00 84.00 2.44 2.905% 2.44
243.10 243.10 7.05 2.900% 7.05
120.00 120.00 3.48 2.900% 3.48
126.70 126.70 3.67 2.897% 3.67
18.53 18.53 0.44 2.375% 0.44
3351.32 3351.32 164.21 4.900% 164.21
3350.57 3350.57 97.17 2.900% 97.17
60.00 60.00 1.74 2.900% 1.74
16.00 16.00 0.46 2.875% 0.46
2442.00 2442.00 101.35 4.150% 101.35
9812.22 382.01
9812.22 9812.22 382.01 382.01
43179.70 9812.22 1771.12 1771.12
14356.53 14356.53 595.80 4.150% 595.80
693.25 693.25 28.77 4.150% 28.77
507.50 507.50 21.06 4.150% 21.06
27189.44 27189.44 1128.36 4.150% 1128.36
4226.45 4226.45 175.40 4.150% 175.40
11559.41 11559.41 566.41 4.900% 566.41
1804.17 1804.18 88.40 4.900% 88.40
60336.75 2604.20
60336.75 60336.76 2604.20 2604.20
259.00 259.00 7.51 2.900% 7.51
400.00 400.00 11.60 2.900% 11.60
25.75 25.75 0.75 2.913% 0.75
3173.22 3173.22 155.49 4.900% 155.49
5159.10 5159.10 149.61 2.900% 149.61
29.25 29.25 0.85 2.906% 0.85
9046.32 325.81
9046.32 9046.32 325.81 325.81
69383.07 69383.07 2930.01 2930.01
228.85 228.85 6.64 6.64
39341.00 39341.01 1582.16 1582.16
22131.92 22131.92 1079.42 1079.42
1131.35 1131.35 46.96 46.96
905.30 905.30 37.56 37.56
28812.81 28812.82 1079.52 1079.52
1125.93 1125.90 32.65 32.65
80254.09 80254.09 3229.65 3229.65
13206.59 13206.55 647.11 0.05 647.11
220.00 220.00 6.38 6.38
400.00 400.00 11.60 0.03 11.60
22063.69 22063.69 915.64 915.64
248.20 248.20 7.19 7.19
206.38 206.35 5.89 5.89
461.30 461.30 19.14 0.04 19.14
7775.97 7775.98 381.02 381.02
27.20 27.20 0.79 0.03 0.79
1898.00 1898.00 55.04 55.04
8509.67 8509.67 246.78 246.78
12594.16 12594.19 617.11 617.11
150.00 150.00 4.35 4.35
4399.88 4399.89 215.59 215.59
95.25 95.25 2.76 2.76
58535.29 58535.30 2868.23 2868.23
2892.00 2892.00 120.02 120.02
307614.83 307614.80 13219.20 13219.20
STORY COUNTY MINING ASSESSMENTS
1882
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-82
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 4240.00 15.03
assessment documents. It was necessary to Challenge [GH] 158.00 12.86
edit and rearrange the information from the Confidence [GH] 109.00 12.86
assessment documents in order to create Crown Point [GH] 10159.00 14.59
usable tables. Quarterly figures are as they Imperial [Also Cons Impl] [GH] 1085.00 12.86
appear in the documents. Total figures often Kentuck [GH] 434.00 14.63
have to be calculated, for example. Readers Ophir [VC] 1617.17 13.94
may consult the documents on microfilm under Recorded Total 17802.17
County Records Microfilm Project, ST 67, UNR Calculated Total 17802.17 14.51
Library, or Story County Assessor's Office. VC Tax Total
GH Tax Total
These data were assembled from microfilm Total VC&GH
copies of the surviving tax records. All tax
records prior to the Ocotber 1875 fire were ORES FROM TAILINGS
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes
were assessed against mining proceeds Hully [FL] 700.00 8.00
and how the county assessors were to Recorded Total
record and verify the information. Calculated Total 700.00 8.00
VC Tax Total
The most important number was yield of GH Tax Total
ore per ton [gross value divided by tons of Total VC&GH
ore]. The reported costs were deducted QUARTERLY TOTAL [Ores&Tailings] 18502.17 14.26
from the gross values, and the tax was
levied against the balance with the following
limitations: if the gross value divided by tons ORES FROM MINES 2Q-82
yielded a figure of $12 or lower, up to 90%
of the costs would be deducted from gross
values and no less than 10% was taxed: if Belcher [GH] 4000.00 16.86
if over $12 and under $30 per ton, up to 80% Challenge [GH] 122.00 13.90
deductible with 20% taxable; if over over $30 Confidence [GH] 84.00 13.90
but under $100 per ton, 60% taxable; if $100 Crown Point [GH] 11100.00 14.12
or over per ton, no deduction. [Not clear what Imperial [Also Cons Impl] [GH] 724.00 13.90
$30 per ton was taxed at since the law as Kentuck [GH] 1150.00 18.11
written left it out.] The level of reported costs Union [Cons] [VC] 7936.00 30.66
will determine how much of a deduction was Recorded Total 25116.00
allowed. Total exemption from taxes based on Calculated Total 25116.00 19.96
costs not possible under his formula. VC Tax Total
GH Tax Total
Law required Name of Owners [including Total VC&GH
tailings mills], Description & Location of
Mine, Number of Tons Extracted for the ORES FROM TAILINGS
Quarter Gross Yield or Value [Dollars &
Cents], Actual Cost of Extracting, Actual
Cost of Transportation to Place of Reduction Challenge [GH] 78.00 5.00
or Sale, Actual Cost of Reduction or Sale, Confidence [GH] 64.00 5.00
Net Yield or Value [Dollars & Cents], Total Courser [FL] 107.00 8.00
Amount of Tax. Imperial [Cons] GH 568.00 5.00
Mariposa Mill [Geiger/VC] 3440.00 4.63
Net=no deduction; gross value minus costs. Recorded Total 4257.00
Calculated Total 4257.00 4.78
Locations (when listed): VC Tax Total
GH=Gold Hill GH Tax Total
VC=Virginia City Total VC&GH
Fl=Flowery QUARTERLY TOTAL [Ores&Tailings] 29373.00 17.76
In later years the phrase "outside the district"
appears in assessments. Although "district"
was not precisely defined, it appeared to refer ORES FROM MINES 3Q-82
to what was commonly called the Comstock
District. Gold Hill & Virginia City with legally
separate miners' councils made up the Belcher [GH] 4244.00 17.49
Comstock District. Geiger, 6 & 7 MC (6 Mile California [VC] 379.68 20.14
& 7 Mile Canyons, etc.) probably included in Challenge [GH] 75.00 15.98
Comstock District. Flowery, also legally Confidence [GH] 231.50 15.98
separate, was regularly referred to as Crown Point [GH] 7525.00 14.17
"outside the district". Imperial [Also Cons Impl] [GH] 573.00 15.97
Kentuck [GH] 2176.00 25.57
Names by which mines and mills were Ophir [VC] 917.48 29.84
identified were not always consistent or Union [Cons] [VC] 2807.93 26.69
clear. Operations changed owners, and Yellow Jacket (by C. H. Golding) [GH] 570.80 25.68
that affected how the operations were named. Recorded Total 19500.44
In order to create a dataset that allowed for Calculated Total 19500.39 19.24
comparative analyses I have combined data VC Tax Total
for operations that may have different ID tags GH Tax Total
but appear to be one and the same. Some Total VC&GH
decisions may be arbitrary and incorrrect.
ORES FROM TAILINGS
The breakout of taxes to Gold Hill & Virginia
City represented how the county distributed
its allotment of the mining-proceed taxes to the Hully [FL] 800.00 6.00
two municipalities based on the volume of ore Mariposa Mill [Geiger/VC] 5843.00 4.46
from each. The breakout was not recorded Omega [VC/6MC] 12000.00 3.63
consistently. It is worth noting that no such Recorded Total 18643.00
breakout was recorded for Flowery or other Calculated Total 18643.00 4.00
places. VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 38143.39 11.79
ORES FROM MINES 4Q-82
Belcher [GH] 5914.55 16.69
California [VC] 231.28 10.72
Challenge [GH] 59.00 13.00
Chollar Potosi [VC] 1440.00 16.78
Confidence [GH] 147.50 13.00
Crown Point [GH] 11412.00 11.51
Imperial [Also Cons Impl] [GH] 315.50 16.17
Kentuck [GH] 2179.00 33.60
Ophir [VC] 1131.90 21.45
Yellow Jacket (by C. H. Golding) [GH] 4922.18 14.80
Recorded Total 27752.90
Calculated Total 27752.91 15.62
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
Bassett Bros [6&7MC/FL] 240.00 9.00
Courser [FL] 200.00 7.26
Hully [FL] 400.00 7.00
Recorded Total 840.00
Calculated Total 840.00 7.64
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 28592.91 15.39
Calculated Yearly Totals
Bassett Bros [6&7MC/FL] 240.00 9.00
Belcher [GH] 18398.55 16.47
California [VC] 610.96 16.57
Challenge [GH] 492.00 12.38
Chollar Potosi [VC] 1440.00 16.78
Confidence [GH] 636.00 13.41
Courser [FL] 307.00 7.52
Crown Point [GH] 40196.00 13.51
Hully [FL] 1900.00 6.95
Imperial [Cons] GH 3265.50 12.30
Kentuck [GH] 5939.00 26.28
Mariposa Mill [Geiger/VC] 9283.00 4.53
Omega [VC/6MC] 12000.00 3.64
Ophir [VC] 3666.55 20.25
Union [Cons] [VC] 10743.93 29.63
Yellow Jacket (by C. H. Golding) [GH] 5492.98 16.03
GRAND TOTALS 114611.47 14.62
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated %
to Mill or Sale or Sale
63750.77 63727.20 61548.29 61548.29 61548.29 80.00%
2031.88 2031.88 1264.00 1270.00 2534.00 2534.00 80.00%
1401.74 1401.74 872.50 867.30 1739.80 1739.80 80.00%
148231.59 148219.81 142532.94 142532.94 142532.94 80.00%
13953.10 13953.10 8680.00 8690.00 17370.00 17370.00 80.00%
6351.20 6349.42 8685.00 3472.00 12157.00 12157.00 80.00%
22544.75 22543.35 61000.00 14553.15 75553.15 75553.15 80.00%
258265.03 80501.50 232933.68 313435.18
258265.03 258226.50 80501.50 232933.68 313435.18 313435.18
5600.00 5600.00 1800.00 525.00 3100.00 5425.00 5425.00 90.00%
5600.00 5600.00 1800.00 525.00 3100.00 5425.00 5425.00
263865.03 263826.50 82301.50 525.00 236033.68 318860.18 318860.18
67445.03 67440.00 65501.25 65501.25 65501.25 80.00%
1695.80 1695.80 976.00 854.00 1830.00 1830.00 80.00%
1167.60 1167.60 672.00 588.00 1260.00 1260.00 80.00%
156702.11 156732.00 150709.26 150709.26 150709.26 80.00%
10063.60 10063.60 5792.00 4968.00 10760.00 10760.00 80.00%
20826.50 20826.50 9200.00 19700.00 9200.00 80.00%
243335.58 243317.76 145620.00 71424.00 217044.00 217044.00 60.00%
501236.22 153060.00 81111.25 222133.26 466804.51
501236.22 501243.26 153060.00 81111.25 222133.26 466804.51 456304.51
390.00 390.00 300.00 300.00 net
320.00 320.00 256.00 256.00 net
856.00 856.00 428.00 53.50 478.50 960.00 960.00 90.00%
2840.00 2840.00 2272.00 2272.00 net
15929.14 15927.20 12778.39 12778.39 12778.39 net
20335.14 428.00 12831.89 478.50 16566.39
20335.14 20333.20 428.00 12831.89 478.50 16566.39 16566.39
521571.36 521576.46 153488.00 93943.14 222611.76 483370.90 472870.90
74258.97 74227.56 72092.33 72092.33 72092.33 144184.66 80.00%
7645.79 7646.76 39298.82 3417.12 42715.94 42715.94 80.00%
1198.50 1198.50 525.00 600.00 1125.00 1125.00 80.00%
3699.37 3699.37 1620.50 1852.00 3472.50 3472.50 80.00%
106567.20 106629.25 101891.20 101891.20 101891.20 203782.40 80.00%
9156.54 9150.81 4011.00 4584.00 8595.00 8595.00 80.00%
55652.00 55640.32 27686.26 17408.00 45094.26 45094.26 80.00%
27377.72 27377.60 57760.13 8257.32 66017.45 66017.45 80.00%
74955.54 74943.65 113300.00 25271.37 138571.37 138571.37 80.00%
14663.97 14658.14 35396.23 235373.34 35396.23 270769.57 80.00%
375175.60 453581.47 514971.28
375175.60 375171.96 453581.47 470746.68 514971.28 924328.15
4800.00 4800.00 1200.00 800.00 3200.00 5200.00 5200.00 90.00%
26093.25 26059.78 22478.79 22478.79 22478.79 net
43642.27 43560.00 34839.22 34839.22 34839.22 net
74535.52 1200.00 800.00 60518.01 62518.01
74535.52 74419.78 1200.00 800.00 60518.01 62518.01 62518.01
449711.12 449591.74 454781.47 800.00 531264.69 577489.29 986846.16
97641.24 98713.84 95358.49 0.00 80.00%
2477.07 2479.32 46706.58 0.00 90.00%
777.03 767.00 354.00 413.00 767.00 767.00 80.00%
24166.03 24163.20 27965.95 0.00 80.00%
1942.57 1917.50 885.00 1032.50 1917.50 1917.50 80.00%
131466.15 131352.12 125621.98 0.00 90.00%
4155.13 5101.64 1893.00 2208.50 4101.50 4101.50 80.00%
73222.52 73214.40 29935.60 17432.00 47367.30 47367.60 60.00%
24308.04 24279.26 6819.55 10187.09 17006.64 17006.64 net
73380.81 72848.26 81986.27 0.00 80.00%
433536.59 39887.15 31273.09 448799.51 71160.24
433536.59 434836.54 39887.15 31273.09 448799.21 71160.24
2160.00 2160.00 1080.00 175.00 1200.00 2455.00 2455.00 90.00%
1453.80 1452.00 800.00 100.00 1150.00 2050.00 2050.00 90.00%
2800.00 2800.00 600.00 148.00 2000.00 2748.00 2748.00 90.00%
6413.80 2480.00 423.00 4350.00 7253.00
6413.80 6412.00 2480.00 423.00 4350.00 7253.00 7253.00
439950.39 441248.54 42367.15 423.00 35623.09 456052.21 78413.24
2160.00 2160.00 1080.00 175.00 1200.00 2455.00 2455.00 90.000%
303096.01 304108.60 72092.33 65501.25 133640.62 294500.36 271234.20 80.000%
10122.86 10126.08 39298.82 3417.12 89422.52 42715.94 82.447%
6093.21 6083.18 3119.00 854.00 2283.00 6556.00 6556.00 79.802%
24166.03 24163.20 27965.95 0.00 80.000%
8531.28 8506.21 4050.00 588.00 3751.80 8645.80 8645.80 80.000%
2309.80 2308.00 1228.00 153.50 1628.50 3010.00 3010.00 90.000%
542967.05 542933.18 101891.20 395133.40 520755.38 497024.60 82.421%
13200.00 13200.00 3600.00 1473.00 8300.00 13373.00 13373.00 90.000%
40168.37 41109.15 20376.00 4968.00 15482.50 43098.50 43098.50 80.000%
156052.22 156030.64 66306.86 9200.00 38312.00 124318.56 113818.86 70.616%
42022.39 41986.98 12778.39 22478.79 35257.18 35257.18 83.901%
43642.27 43560.00 34839.22 34839.22 34839.22 79.829%
74230.51 74200.21 125579.68 32997.56 158577.24 158577.24 76.713%
318291.12 318261.41 258920.00 96695.37 355615.37 355615.37 64.710%
88044.78 87506.41 35396.23 235373.34 117382.50 270769.57 80.000%
1675097.90 1676243.24 732938.12 95691.14 1025533.22 1835772.58 1856990.48 77.073%
Net to Tax Net to Tax Tax Tax Rate Tax
Recorded Calculated Calculated
12750.15 12750.15 561.00 4.400% 561.00
406.37 406.38 17.88 4.400% 17.88
280.35 280.35 12.34 4.402% 12.34
29646.32 29646.32 1304.44 4.400% 1304.44
2790.62 2790.62 122.79 4.400% 122.79
1270.24 1270.24 55.89 4.400% 55.89
4508.95 4508.95 220.94 4.900% 220.94
51653.00
51653.00 51653.01 2295.28 2295.28
560.00 560.00 16.24 2.900% 16.24
560.00 560.00 16.24 16.24
52213.00 52213.01 2311.52 2311.52
13489.00 13489.01 593.51 4.400% 593.51
339.16 339.16 14.92 4.399% 14.92
233.52 233.52 10.27 4.398% 10.27
31340.42 31340.42 1378.97 4.400% 1378.97
2012.72 2012.72 88.56 4.400% 88.56
4165.30 4165.30 183.27 4.400% 183.27
97334.23 97334.23 4769.37 4.900% 4769.37
148914.35 7038.87
148914.35 148914.36 7038.87 7038.87
90.00 90.00 3.96 4.400% 3.96
64.00 64.00 2.81 4.391% 2.81
85.60 85.60 2.48 2.897% 2.48
568.00 568.00 25.00 4.401% 25.00
3150.75 3150.75 154.38 4.900% 154.38
3958.35 188.63
3958.35 3958.35 188.63 188.63
152872.70 152872.71 7227.50 7227.50
14851.79 14851.79 653.48 4.400% 653.48
1529.16 1529.16 74.93 4.900% 74.93
239.74 239.70 10.55 4.401% 10.55
739.87 739.87 32.55 4.399% 32.55
21313.44 21313.44 937.79 4.400% 937.79
1831.30 1831.31 80.58 4.400% 80.58
11130.40 11130.40 489.74 4.400% 489.74
5475.54 5475.54 268.30 4.900% 268.30
14991.11 14991.11 734.56 4.900% 734.56
2932.79 2932.79 129.04 4.400% 129.04
75035.10 3411.52
75035.14 75035.12 3411.52 3411.52
480.00 480.00 13.92 2.900% 13.92
3614.46 3614.46 177.10 4.900% 177.10
8803.05 8803.05 255.29 2.900% 255.29
12897.51 446.31
12897.51 12897.51 446.31 446.31
87932.65 87932.63 3857.83 3857.83
19528.25 19528.25 859.24 4.400% 859.24
247.70 247.71 12.14 4.901% 12.14
155.41 155.41 6.84 4.401% 6.84
4833.20 4833.21 236.83 4.900% 236.83
388.51 388.51 17.09 4.399% 17.09
13146.61 13146.61 578.45 4.400% 578.45
831.03 831.03 35.56 4.279% 35.56
29289.00 29289.01 1288.72 4.400% 1288.72
7301.40 7301.40 357.77 4.900% 357.77
14676.16 14676.16 645.75 4.400% 645.75
90397.27 4039.39
90397.27 90397.29 4038.39 4038.39
216.00 216.00 6.26 2.898% 6.26
145.38 145.38 4.22 2.903% 4.22
280.00 280.00 8.12 2.900% 8.12
641.38 18.60
641.38 641.38 18.60 18.60
91038.65 91038.67 4056.99 4056.99
216.00 216.00 6.26 2.898% 6.26
60619.19 60619.20 2667.23 4.400% 2667.23
1776.86 1776.87 87.07 4.900% 87.07
1230.68 1230.64 54.15 4.400% 54.15
4833.20 4833.21 236.83 4.900% 236.83
1706.25 1706.26 75.06 4.399% 75.06
230.98 230.98 6.70 2.901% 6.70
95446.79 95446.80 4199.65 4.400% 4199.65
1320.00 1320.00 38.28 2.900% 38.28
8033.67 8033.67 352.49 4.388% 352.49
45854.94 45854.95 2017.62 4.400% 2017.62
6765.21 6765.21 331.48 4.900% 331.48
8803.05 8803.05 255.29 2.900% 255.29
17285.89 17285.89 847.01 4.900% 847.01
112325.34 112325.34 5503.93 4.900% 5503.93
17608.95 17608.96 774.79 4.400% 774.79
384057.00 384057.02 17453.84 4.545% 17453.84
STORY COUNTY MINING ASSESSMENTS
1883
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES 1Q-83
Plum-colored line separates quarters ORES FROM MINES Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 4050.00 19.00
assessment documents. It was necessary to Challenge [GH] 303.50 14.00
edit and rearrange the information from the Confidence [GH] 98.50 14.00
assessment documents in order to create Crown Point [GH] 9730.24 12.15
usable tables. Quarterly figures are as they Imperial [Also Cons Impl] [GH] 255.00 14.00
appear in the documents. Total figures often Kentuck [GH] 2025.50 25.00
have to be calculated, for example. Readers Potosi [VC] 7026.00 15.00
may consult the documents on microfilm under Union [VC] 548.80 28.00
County Records Microfilm Project, ST 67, UNR Yellow Jacket (by C. H. Golding) [GH] 7447.54 17.00
Library, or Story County Assessor's Office. Recorded Total 31485.08
Calculated Total 31485.08 16.38
These data were assembled from microfilm VC Tax Total
copies of the surviving tax records. All tax GH Tax Total
records prior to the Ocotber 1875 fire were Total VC&GH
destroyed. The 1871 law that amended the
mining proceeds tax specified how taxes ORES FROM TAILINGS
were assessed against mining proceeds [In red=mine ores, not tailings, from
and how the county assessors were to outside GH & VC districts]
record and verify the information. Lady Bryon [T. Hully] [FL] 300.00 6.00
Lady Bryon [Bassett] [FL] 187.00 7.00
The most important number was yield of Lady Bryon [Courser] [FL] 150.00 5.00
ore per ton [gross value divided by tons of Recorded Total 637.00
ore]. The reported costs were deducted Calculated Total 637.00 6.22
from the gross values, and the tax was VC Tax Total
levied against the balance with the following GH Tax Total
limitations: if the gross value divided by tons Total VC&GH
yielded a figure of $12 or lower, up to 90% QUARTERLY TOTAL [Ores&Tailings] 32122.08 16.18
of the costs would be deducted from gross
values and no less than 10% was taxed: if
if over $12 and under $30 per ton, up to 80% ORES FROM MINES 2Q-83
deductible with 20% taxable; if over over $30
but under $100 per ton, 60% taxable; if $100
or over per ton, no deduction. [Not clear what Andres [VC] 4060.00 16.00
$30 per ton was taxed at since the law as Challenge [GH] 331.00 13.00
written left it out.] The level of reported costs Confidence [GH] 119.50 13.00
will determine how much of a deduction was Crown Point [GH] 13520.04 11.00
allowed. Total exemption from taxes based on Imperial [Also Cons Impl] [GH] 176.50 13.00
costs not possible under his formula. Kentuck [GH] 2387.50 25.00
Potosi [VC] 7835.00 11.00
Law required Name of Owners [including Yellow Jacket (by C. H. Golding) [GH] 12479.64 15.00
tailings mills], Description & Location of Recorded Total 40909.18
Mine, Number of Tons Extracted for the Calculated Total 40909.18 14.09
Quarter Gross Yield or Value [Dollars & VC Tax Total
Cents], Actual Cost of Extracting, Actual GH Tax Total
Cost of Transportation to Place of Reduction Total VC&GH
or Sale, Actual Cost of Reduction or Sale,
Net Yield or Value [Dollars & Cents], Total ORES FROM TAILINGS
Amount of Tax. [In red=mine ores, not tailings, from
outside GH & VC districts]
Net=no deduction; gross value minus costs. Hully, Thomas 325.00 5.00
Mariposa Mill [Geiger/VC] 933.00 5.00
Locations (when listed): Rodda, Wm [Monte Cristo] 300.00 9.00
GH=Gold Hill Rowe, Wm 150.00 7.00
VC=Virginia City Recorded Total 1708.00
Fl=Flowery Calculated Total 1708.00 5.91
In later years the phrase "outside the district" VC Tax Total
appears in assessments. Although "district" GH Tax Total
was not precisely defined, it appeared to refer Total VC&GH
to what was commonly called the Comstock QUARTERLY TOTAL [Ores&Tailings] 42617.18 13.76
District. Gold Hill & Virginia City with legally
separate miners' councils made up the
Comstock District. Geiger, 6 & 7 MC (6 Mile ORES FROM MINES 3Q-83
& 7 Mile Canyons, etc.) probably included in
Comstock District. Flowery, also legally
separate, was regularly referred to as Belcher [GH] 1400.00 20.00
"outside the district". Challenge [GH] 374.00 13.00
Crown Point [GH] 3985.36 13.00
Names by which mines and mills were Imperial [Also Cons Impl] [GH] 123.50 13.00
identified were not always consistent or Kentuck [GH] 2569.00 22.00
clear. Operations changed owners, and Ophir [VC] 737.53 16.00
that affected how the operations were named. Potosi [VC] 2597.44 12.14
In order to create a dataset that allowed for Yellow Jacket (by C. H. Golding) [GH] 3325.00 14.00
comparative analyses I have combined data Recorded Total 15111.83
for operations that may have different ID tags Calculated Total 15111.83 15.88
but appear to be one and the same. Some VC Tax Total
decisions may be arbitrary and incorrrect. GH Tax Total
Total VC&GH
The breakout of taxes to Gold Hill & Virginia
City represented how the county distributed ORES FROM TAILINGS
its allotment of the mining-proceed taxes to the [In red=mine ores, not tailings, from
two municipalities based on the volume of ore outside GH & VC districts]
from each. The breakout was not recorded Lady Bryon [T. Hully] 600.00 5.00
consistently. It is worth noting that no such Lady Bryon [W. C. Rowe] 143.00 7.00
breakout was recorded for Flowery or other Monte Cristo [W. E. Rodda] 319.00 12.69
places. Pfeifer, Benjamin 369.00 2.00
Recorded Total 1431.00
Calculated Total 1431.00 6.14
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 16542.83 15.04
ORES FROM MINES 4Q-83
Andres[Andes] [VC] 123.00 14.00
Belcher [GH] 2720.00 17.03
Crown Point [GH] 13239.30 11.92
Kentuck [GH] 4113.00 21.08
Ophir [VC] 3991.61 8.26
Potosi [VC] 4600.27 11.97
Savage [VC] 118.00 11.50
Union [Cons] [VC] 615.22 8.29
Yellow Jacket (by C. H. Golding) [GH] 6305.00 11.59
Recorded Total
Calculated Total 35825.40 12.85
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
[In red=mine ores, not tailings, from
outside GH & VC districts]
Lady Bryon 300.00 6.00
Monte Cristo [W. E. Rodda] 931.00 12.22
Pfeifer, Benjamin [6/7MC] 351.00 2.00
Recorded Total
Calculated Total 1582.00 8.77
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 37407.40
QUARTERLY TOTAL [Ores&Tailings] 37407.40 12.68
Calculated Yearly Totals
Andres[Andes] [VC] 4183.00 16.26
Belcher [GH] 8170.00 18.80
Challenge [GH] 1008.50 13.91
Confidence [GH] 218.00 13.94
Crown Point [GH] 40474.94 11.95
Hully, Thomas 325.00 5.75
Imperial [Also Cons Impl] [GH] 555.00 14.04
Kentuck [GH] 11095.00 23.19
Lady Bryon [All] 1680.00 5.81
Mariposa Mill [Geiger/VC] 933.00 4.80
Rodda, W. E [Monte Cristo] 1550.00 11.69
Ophir [VC] 4729.14 9.52
Pfeifer, Benjamin [6/7MC] 720.00 2.00
Potosi [VC] 22058.71 13.27
Rowe, Wm C 150.00 7.00
Savage [VC] 118.00 11.51
Union [Cons] [VC] 1164.02 17.89
Yellow Jacket (by C. H. Golding) [GH] 29557.18 15.06
GRAND TOTALS 128689.49 14.21
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated %
to Mill or Sale or Sale
78112.07 76950.00 75784.74 75784.74 80.00%
4440.21 4249.00 2428.00 2124.50 4552.50 4552.50 80.00%
1441.06 1379.00 788.00 689.50 1477.50 1477.50 80.00%
118224.31 118222.42 112777.74 112777.74 80.00%
3730.65 3570.00 2040.00 1785.00 3825.00 3825.00 80.00%
51823.57 50637.50 22280.50 16204.00 38484.50 38484.50 net
112341.47 105390.00 112182.89 112182.89 80.00%
15756.28 15366.40 70939.20 4939.20 75878.40 75878.40 80.00%
129855.56 126608.18 117757.70 117757.70 80.00%
515725.18 98475.70 25742.20 542714.97
515725.18 502372.50 98475.70 25742.20 542720.97 542720.97
1800.00 1800.00 225.00 150.00 1350.00 1725.00 1725.00 90.00%
1309.00 1309.00 653.90 93.50 935.00 1682.40 1682.40 90.00%
850.00 750.00 525.00 75.00 750.00 1350.00 1350.00 90.00%
3959.00 1403.90 318.50 3035.00 4757.40
3959.00 3859.00 1403.90 318.50 3035.00 4757.40 4757.40
519684.18 506231.50 99879.60 318.50 28777.20 547478.37 547478.37
17.04
66314.00 64960.00 64102.92 64102.92 80.00%
4425.47 4303.00 1986.00 2482.50 4468.50 4468.50 80.00%
1597.72 1553.50 717.00 896.25 1613.25 1613.25 80.00%
152157.88 148720.44 144779.16 144779.16 90.00%
2359.80 2294.50 1059.00 1323.75 2382.75 2382.75 80.00%
60683.55 59687.50 32231.25 19100.00 51331.25 51331.25 80.00%
93710.91 86185.00 93710.91 93710.91 90.00%
195239.66 187194.60 74122.01 92339.51 166461.52 166461.52 80.00%
576488.99 110115.26 116142.01 228850.26
576488.99 554898.54 110115.26 116142.01 528850.26 528850.26
1868.70 1625.00 240.00 160.00 1462.50 1862.50 1862.50 90.00%
4480.98 4665.00 5973.32 5973.32 90.00%
2700.00 2700.00 2700.00 2700.00 90.00%
1050.00 1050.00 450.00 75.00 600.00 1125.00 1125.00 90.00%
10099.68 690.00 11660.82
10099.68 10040.00 690.00 235.00 2062.50 11660.82 11660.82
586588.67 564938.54 110805.26 235.00 118204.51 540511.08 540511.08
12.68
29150.11 28000.00 26828.45 26828.45 80.00%
5161.20 4862.00 4488.00 2618.00 7106.00 7106.00 80.00%
55309.33 51809.68 53511.19 53511.19 80.00%
1704.30 1605.50 1482.00 864.50 2346.50 2346.50 80.00%
58018.69 56518.00 30828.00 17983.00 48811.00 48811.00 80.00%
12063.44 11800.48 21000.00 6637.72 27637.72 27637.72 80.00%
31552.06 31532.92 30253.64 30253.64 80.00%
46983.64 46550.00 45975.35 29925.00 75900.35 75900.35 80.00%
239942.77 103773.35 21465.50 36562.72 282394.85
239942.77 232678.58 103773.35 21465.50 36562.72 272394.85 272394.85
3000.00 3000.00 700.00 450.00 1700.00 2850.00 2850.00 90.00%
1001.00 1001.00 429.00 71.50 572.00 1072.50 1072.50 90.00%
4048.31 4048.11 4048.31 4048.31 80.00%
738.00 738.00 738.00 738.00 90.00%
8787.31 1129.00 521.50 2272.00 8708.81
8787.31 8787.11 1129.00 521.50 2272.00 8708.81 8708.81
248730.08 241465.69 104902.35 21987.00 38834.72 281103.66 281103.66
16.99
1722.00 1722.00 492.00 129.65 738.00 1359.65 1359.65 80.00%
46326.06 46321.60 44762.16 44762.16 80.00%
157931.23 157812.46 153373.92 153373.92 90.00%
86801.24 86702.04 43181.50 32904.00 76085.50 76085.50 80.00%
32976.96 32970.70 25063.74 24453.00 49516.74 49516.74 90.00%
55103.88 55065.23 52803.74 52803.74 90.00%
1358.00 1357.00 1711.00 1711.00 90.00%
5065.13 5100.17 86591.26 86591.26 90.00%
73026.57 73074.95 93610.99 56745.00 150355.99 150355.99 90.00%
460311.07 162348.23 129.65 114840.00 616565.96
460311.07 460126.15 162348.23 129.65 114840.00 616559.96 616559.96
1800.00 1800.00 450.00 150.00 1200.00 1800.00 1800.00 90.00%
11378.82 11376.82 9337.31 931.00 10268.31 10268.31 80.00%
702.00 702.00 702.00 702.00 90.00%
13880.82 13878.82 9787.31 150.00 2131.00 12770.31 12770.31
474191.89 172135.50 279.65 116971.00 629336.27
474191.89 474004.97 172135.54 279.65 116971.00 629330.27 629330.27
68036.00 66682.00 492.00 129.65 738.00 65462.57 65462.57 80.00%
153588.24 151271.60 147375.35 147375.35 80.00%
14026.88 13414.00 8902.00 2618.00 4607.00 16127.00 16127.00 80.00%
3038.78 2932.50 1505.00 1585.75 3090.75 3090.75 80.00%
483622.75 476564.99 464442.01 464442.01 86.41%
1868.70 1625.00 240.00 160.00 1462.50 1862.50 1862.50 90.00%
7794.75 7470.00 4581.00 864.50 3108.75 8554.25 8554.25 80.00%
257327.05 253545.04 128521.25 17983.00 68208.00 214712.25 214712.25 78.84%
9760.00 9660.00 2982.90 990.00 6507.00 10479.90 10479.90 89.99%
4480.98 4665.00 5973.32 5973.32 90.00%
18127.13 18124.93 9337.31 931.00 17016.62 17016.62 81.49%
45040.40 44771.18 46063.74 31090.72 77154.46 77154.46 87.32%
1440.00 1440.00 1440.00 1440.00 90.00%
292708.32 278173.15 288951.18 288951.18 85.08%
1050.00 1050.00 450.00 75.00 600.00 1125.00 1125.00 90.00%
1358.00 1357.00 1711.00 1711.00 90.00%
20821.41 20466.57 70939.20 4939.20 162469.66 162469.66 82.43%
445105.43 433427.73 213708.35 179009.51 510475.56 510475.56 81.64%
1829194.82 1786640.70 487722.75 22820.15 302787.43 1998423.38 1998423.38 83.08%
Net to Tax Net to Tax Tax Tax Rate Tax
Recorded Calculated Calculated
15622.41 15622.41 781.12 5.000% 781.12
888.04 888.04 44.40 5.000% 44.40
288.21 288.21 14.41 5.000% 14.41
23644.86 23644.86 1182.24 5.000% 1182.24
746.13 746.13 37.30 4.999% 37.30
13339.07 13339.07 666.95 5.000% 666.95
22468.29 22468.29 1123.41 5.000% 1123.41
3151.25 3151.26 157.57 5.000% 157.57
25971.11 25971.11 1298.56 5.000% 1298.56
106119.37
106119.37 106119.39 5305.96 5305.96
180.00 180.00 5.22 2.900% 5.22
130.90 130.90 3.80 2.903% 3.80
85.00 85.00 2.46 2.894% 2.46
395.90 11.48
395.90 395.90 11.48 11.48
106515.27 106515.29 5317.44 5317.44
13262.80 13262.80 663.14 5.000% 663.14
885.09 885.09 44.25 4.999% 44.25
319.54 319.54 15.98 5.001% 15.98
15215.78 15215.79 760.79 5.000% 760.79
471.96 471.96 23.60 5.000% 23.60
12136.71 12136.71 606.84 5.000% 606.84
9371.09 9371.09 468.55 5.000% 468.55
39047.93 39047.93 1952.40 5.000% 1952.40
90710.90 4535.55
90710.90 90710.92 4535.55 4535.55
186.87 186.87 5.42 2.900% 5.42
448.09 448.10 22.40 4.999% 22.40
270.00 270.00 7.83 2.900% 7.83
105.00 105.00 3.04 2.895% 3.04
1009.96 38.69
1009.96 1009.97 38.69 38.69
91720.86 91720.89 4574.24 4574.24
5830.02 5830.02 291.50 5.000% 291.50
1032.24 1032.24 51.61 5.000% 51.61
11061.86 11061.87 553.10 5.000% 553.10
340.86 340.86 17.04 4.999% 17.04
11603.73 11603.74 580.19 5.000% 580.19
2412.68 2412.69 120.63 5.000% 120.63
6310.41 6310.41 315.52 5.000% 315.52
9396.72 9396.73 469.84 5.000% 469.84
47988.52 2399.43
47988.52 47988.55 2399.43 2399.43
300.00 300.00 8.70 2.900% 8.70
100.70 100.10 2.90 2.880% 2.90
809.06 809.66 23.48 2.902% 23.48
73.80 73.80 2.14 2.900% 2.14
1283.56
1283.56 1283.56 37.22 37.22
49272.08 49272.12 2436.65 2436.65
344.40 344.40 17.22 5.000% 17.22
9265.21 9265.21 463.26 5.000% 463.26
15793.10 15793.12 789.65 5.000% 789.65
17360.25 17360.25 868.01 5.000% 868.01
3297.70 3297.70 164.88 5.000% 164.88
5510.39 5510.39 275.52 5.000% 275.52
135.80 135.80 6.79 5.000% 6.79
506.51 506.51 25.32 4.999% 25.32
7302.66 7302.66 365.13 5.000% 365.13
59516.02 2975.73
59516.02 59516.04 2975.78 2975.78
180.00 180.00 5.22 2.900% 5.22
2275.76 2275.76 66.00 2.900% 66.00
70.20 70.20 2.03 2.892% 2.03
2525.96 2525.96 73.25 73.25
62041.98 3049.03
62041.98 62042.00 3049.03 3049.03
13607.20 13607.20 680.36 5.000% 680.36
30717.64 30717.65 1535.88 5.000% 1535.88
2805.37 2805.38 140.26 5.000% 140.26
607.75 607.76 30.39 5.000% 30.39
65715.60 65715.64 3285.78 5.000% 3285.78
186.87 186.87 5.42 2.900% 5.42
1558.95 1558.95 77.94 5.000% 77.94
54439.76 54439.77 2721.99 5.000% 2721.99
976.60 976.00 28.30 2.898% 28.30
448.09 448.10 22.40 4.999% 22.40
3354.82 3355.43 97.31 2.901% 97.31
5710.38 5710.38 285.51 5.000% 285.51
144.00 144.00 4.17 2.896% 4.17
43660.18 43660.19 2183.00 5.000% 2183.00
105.00 105.00 3.04 2.895% 3.04
135.80 135.80 6.79 5.000% 6.79
3657.76 3657.77 182.89 5.000% 182.89
81718.42 81718.43 4085.93 5.000% 4085.93
309550.19 309550.30 15377.36 4.968% 15377.36
STORY COUNTY MINING ASSESSMENTS
1884
Except for Tons, Discounted % and Tax Rate
all other figures in dollars & cents. ORES FROM MINES 1Q-84
Plum-colored line separates quarters Tons $/Ton
Gray-filled column contains calculations
made within this worksheet
These tables do not replicate exactly the Belcher [GH] 8890.83 13.76
assessment documents. It was necessary to Crown Point [GH] 9490.00 12.08
edit and rearrange the information from the Gould & Curry [VC] [by Briggs] 586.00 13.58
assessment documents in order to create Gould & Curry [VC] [by Washburn] 222.00 14.22
usable tables. Quarterly figures are as they Kentuck [GH] 5668.50 21.94
appear in the documents. Total figures often Potosi [VC] 3628.22 11.82
have to be calculated, for example. Readers Yellow Jacket (by C. H. Golding) [GH] 11380.00 14.13
may consult the documents on microfilm under Recorded Total
County Records Microfilm Project, ST 67, UNR Calculated Total 39865.55 14.46
Library, or Story County Assessor's Office. VC Tax Total
GH Tax Total
These data were assembled from microfilm Total VC&GH
copies of the surviving tax records. All tax
records prior to the Ocotber 1875 fire were ORES FROM TAILINGS
destroyed. The 1871 law that amended the [In red=mine ores, not tailings, from
mining proceeds tax specified how taxes outside GH & VC districts]
were assessed against mining proceeds Lady Bryon [Hully] [FL] 300.00 6.66
and how the county assessors were to Lady Bryon [Rowe] [FL] 362.00 6.00
record and verify the information. Monte Cristo [Rodda] 934.50 8.45
Recorded Total
The most important number was yield of Calculated Total 1596.50 7.55
ore per ton [gross value divided by tons of VC Tax Total
ore]. The reported costs were deducted GH Tax Total
from the gross values, and the tax was Total VC&GH
levied against the balance with the following QUARTERLY TOTAL [Ores&Tailings] 41463.04
limitations: if the gross value divided by tons QUARTERLY TOTAL [Ores&Tailings] 41462.05 14.19
yielded a figure of $12 or lower, up to 90%
of the costs would be deducted from gross
values and no less than 10% was taxed: if ORES FROM MINES 2Q-84
if over $12 and under $30 per ton, up to 80%
deductible with 20% taxable; if over over $30
but under $100 per ton, 60% taxable; if $100 Belcher [GH] 7777.98 13.47
or over per ton, no deduction. [Not clear what Crown Point [GH] 11322.80 12.67
$30 per ton was taxed at since the law as Gould & Curry [VC] [by Briggs] 306.75 13.06
written left it out.] The level of reported costs Gould & Curry [VC] [by Washburn] 281.00 14.62
will determine how much of a deduction was Hale & Norcross [VC] 993.65 15.30
allowed. Total exemption from taxes based on Kentuck [GH] 5534.00 19.00
costs not possible under his formula. Ophir [VC] 1891.46 11.60
Potosi [VC] 4280.00 13.50
Law required Name of Owners [including Yellow Jacket (by C. H. Golding) [GH] 14899.00 13.98
tailings mills], Description & Location of Recorded Total
Mine, Number of Tons Extracted for the Calculated Total 47286.64 14.07
Quarter Gross Yield or Value [Dollars & VC Tax Total
Cents], Actual Cost of Extracting, Actual GH Tax Total
Cost of Transportation to Place of Reduction Total VC&GH
or Sale, Actual Cost of Reduction or Sale,
Net Yield or Value [Dollars & Cents], Total ORES FROM TAILINGS
Amount of Tax. [In red=mine ores, not tailings, from
outside GH & VC districts]
Net=no deduction; gross value minus costs. Lady Bryon [Hully] [FL] 540.00 5.36
Monte Cristo [Rodda] 256.00 8.65
Locations (when listed): Recorded Total
GH=Gold Hill Calculated Total 796.00 6.43
VC=Virginia City VC Tax Total
Fl=Flowery GH Tax Total
In later years the phrase "outside the district" Total VC&GH
appears in assessments. Although "district" QUARTERLY TOTAL [Ores&Tailings] 48082.64
was not precisely defined, it appeared to refer QUARTERLY TOTAL [Ores&Tailings] 48082.64 13.95
to what was commonly called the Comstock
District. Gold Hill & Virginia City with legally
separate miners' councils made up the ORES FROM MINES 3Q-84
Comstock District. Geiger, 6 & 7 MC (6 Mile
& 7 Mile Canyons, etc.) probably included in
Comstock District. Flowery, also legally Belcher [GH] 8636.51 13.00
separate, was regularly referred to as Challenge [GH] [Kentuck] 932.00 16.37
"outside the district". Crown Point [GH] 10985.69 11.26
Hale & Norcross [VC] 6600.00 13.25
Names by which mines and mills were Kentuck [GH] 3670.00 10.50
identified were not always consistent or Ophir [VC] 1788.84 15.00
clear. Operations changed owners, and Potosi [VC] 4160.00 10.50
that affected how the operations were named. Yellow Jacket (by C. H. Golding) [GH] 14723.00 14.50
In order to create a dataset that allowed for Recorded Total
comparative analyses I have combined data Calculated Total 51496.04 12.88
for operations that may have different ID tags VC Tax Total
but appear to be one and the same. Some GH Tax Total
decisions may be arbitrary and incorrrect. Total VC&GH
The breakout of taxes to Gold Hill & Virginia ORES FROM TAILINGS
City represented how the county distributed [In red=mine ores, not tailings, from
its allotment of the mining-proceed taxes to the outside GH & VC districts]
two municipalities based on the volume of ore Lady Bryon 170.00 6.25
from each. The breakout was not recorded Monte Cristo 215.00 8.72
consistently. It is worth noting that no such Virginia District 5114.00 4.28
breakout was recorded for Flowery or other Recorded Total
places. Calculated Total 5499.00 4.52
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 56995.16
QUARTERLY TOTAL [Ores&Tailings] 56995.04 12.07
ORES FROM MINES 4Q-84
Belcher [GH] 9650.00 13.25
Chollar Potosi [VC] 1994.04 7.85
Consolidated California & Virginia 1814.22 17.00
Crown Point [GH] 7650.00 14.08
Hale & Norcross [VC] 5454.95 14.00
Kentuck [GH] 2685.50 12.86
Oresman [GH] 3310.00 11.23
Yellow Jacket (by C. H. Golding) [GH] 13724.00 14.62
Recorded Total
Calculated Total 46282.71 13.57
VC Tax Total
GH Tax Total
Total VC&GH
ORES FROM TAILINGS
[In red=mine ores, not tailings, from
outside GH & VC districts]
Douglas [GH] 2732.00 4.95
Mariposa Mill [Geiger] 5074.00 4.45
Monte Cristo 1075.00 8.56
Recorded Total
Calculated Total 8881.00 5.11
VC Tax Total
GH Tax Total
Total VC&GH
QUARTERLY TOTAL [Ores&Tailings] 55163.71 12.21
Calculated Yearly Totals
Belcher [GH] 34955.32 13.38
Challenge [GH] [Kentuck] 932.00 16.37
Chollar Potosi [VC] 1994.04 7.89
Consolidated California & Virginia 1814.22 17.71
Crown Point [GH] 39448.49 12.40
Douglas [GH] 2732.00 4.96
Gould & Curry [VC] [by Washburn] 1395.75 13.76
Hale & Norcross [VC] 13048.60 13.72
Kentuck [GH] 17558.00 17.03
Lady Bryon [Rowe] [FL][NT] 1372.00 5.93
Mariposa Mill [Geiger] 5074.00 4.46
Monte Cristo [Rodda] [NT] 2480.50 8.54
Ophir [VC] 3680.30 13.28
Oresman [GH] 3310.00 11.24
Potosi [VC] 12068.22 12.05
Virginia District 5114.00 4.28
Yellow Jacket (by C. H. Golding) [GH] 54726.00 14.34
GRAND TOTALS 201703.44 12.99
Gross Gross Cost Cost Cost Combined Cost Total Cost Total Cost Discounted
Recorded Calculated Extraction Transportation Reduction Extr/Tran/Reduc Recorded Calculated %
to Mill or Sale or Sale
122392.56 122337.82 117854.75 117854.75 80.00%
114646.74 114639.20 109726.59 109726.59 80.00%
7962.88 7957.88 5504.04 1262.01 4337.65 11103.70 11103.70 80.00%
3158.58 3156.84 1720.00 1998.00 3718.00 3718.00 80.00%
124385.64 124366.89 56680.70 45348.00 102028.70 102028.70 80.00%
42920.75 42885.56 41106.64 41106.64 90.00%
160880.14 160799.40 94456.88 102425.00 196881.88 196881.88 80.00%
576347.29 576143.59 158361.62 1262.01 154108.65 582420.26 582420.26
2000.00 1998.00 450.00 150.00 1350.00 1950.00 1950.00 90.00%
2172.00 2172.00 799.00 181.00 1298.00 2278.00 2278.00 90.00%
7884.15 7896.53 3059.00 467.25 3299.31 6825.56 6825.56 net
12056.15 12066.53 4308.00 798.25 5947.31 11053.56 11053.56
588403.44 162669.62 2060.26 160055.96 593473.82
588403.44 588210.12 162669.62 2060.26 160055.96 593473.82 593473.82
104819.37 104769.39 100756.07 100756.07 80.00%
143446.11 143459.88 137840.55 137840.55 80.00%
3977.05 4006.16 3700.28 575.00 2299.12 6574.40 6574.40 80.00%
4107.87 4108.22 1194.00 2483.75 3677.75 3677.75 80.00%
15205.69 15202.85 2980.93 8942.80 11923.73 11923.73 net
105403.63 105146.00 43640.00 92268.00 43640.00 80.00%
22030.39 21940.94 10900.00 1891.46 9250.30 22041.76 22041.76 90.00%
58233.03 57780.00 56093.03 56093.03 80.00%
208311.16 208311.16 114199.27 134091.00 248290.27 248290.27 80.00%
665534.30 664724.58 132974.48 136557.46 66615.97 679465.56 630837.56 6.50
2900.00 2894.40 590.00 219.60 2160.00 2969.60 2969.60 90.00%
2216.75 2214.40 2073.75 2073.75 90.00%
5116.75 5108.80 590.00 219.60 2160.00 5043.35 5043.35
670651.05 132192.48 136777.06 68775.97 684528.91
670651.05 669833.38 133564.48 136777.06 68775.97 684508.91 635880.91
112705.00 112274.63 108703.89 108703.89 80.00%
15259.56 15256.84 7526.00 6341.00 13866.00 13867.00 80.00%
123498.65 123698.87 118213.57 118213.57 90.00%
87508.93 87450.00 29613.30 59400.00 89013.30 89013.30 80.00%
38514.10 38535.00 33030.25 29322.80 62353.05 62353.05 90.00%
26834.42 26832.60 12092.84 1788.84 7470.47 21352.15 21352.15 net
44297.50 43680.00 32217.50 32217.50 90.00%
214693.88 213483.50 104756.24 126022.50 230778.74 230778.74 80.00%
663312.04 661211.44 187018.63 1788.84 228556.77 676498.20 676499.20
1062.50 1062.50 670.00 170.00 1025.00 1865.00 1865.00 90.00%
1876.68 1874.80 2245.75 2245.75 90.00%
21890.80 21887.92 21116.56 21116.56 21116.56 90.00%
24829.98 24825.22 670.00 170.00 22141.56 25227.31 25227.31
688142.02 187688.63 1958.84 250698.33 711725.51
688142.02 686036.66 187688.63 1958.84 250698.33 701725.51 701726.51
127746.49 127862.50 122857.03 122857.03 102158.39
15736.27 15653.21 14739.03 14739.03 14162.64
32130.06 30841.74 31430.05 31430.05 25730.05
107414.61 107712.00 103602.67 103602.67 85931.69
76280.45 76369.30 24049.59 46713.27 70762.86 70762.86 61024.36
30695.49 34535.53 45325.50 45325.50 24536.39
37189.38 37171.30 13303.99 23170.00 36473.99 36473.99 33470.44
200967.41 200644.88 111771.91 102930.00 214701.91 214701.91 160613.93
628160.16 630790.46 149125.49 172813.27 639893.04 639893.04 507627.89
13543.68 13523.40 2732.00 8668.00 11400.00 11400.00 11400.00
22627.85 22579.30 19280.84 19280.84 19280.84
9209.14 9202.00 7392.06 7392.06 7392.06
45380.67 45304.70 2732.00 8668.00 38072.90 38072.90 38072.90
673540.83 676095.16 151857.49 181481.27 677965.94 677965.94 545700.79
467663.42 467244.34 450171.74 450171.74 79.99%
15259.56 15256.84 7526.00 6341.00 13866.00 13867.00 80.00%
15736.27 15653.21 14739.03 14739.03 90.00%
32130.06 30841.74 31430.05 31430.05 80.08%
489006.11 489509.95 469383.38 469383.38 82.53%
13543.68 13523.40 2732.00 8668.00 11400.00 11400.00 84.17%
19206.38 19229.10 12118.32 1837.01 11118.52 25073.85 25073.85 80.00%
178995.07 179022.15 56643.82 115056.07 171699.89 171699.89 79.87%
298998.86 302583.42 89710.95 118310.80 301975.25 253347.25 81.28%
8134.50 8126.90 2509.00 720.60 5833.00 9062.60 9062.60 90.00%
22627.85 22579.30 19280.84 19280.84 85.21%
21186.72 21187.73 3059.00 467.25 3299.31 18537.12 18537.12 84.50%
48864.81 48773.54 22992.84 3680.30 16720.77 43393.91 43393.91 84.27%
37189.38 37171.30 13303.99 23170.00 36473.99 36473.99 90.00%
145451.28 144345.56 129417.17 129417.17 79.59%
21890.80 21887.92 21116.56 21116.56 21116.56 90.00%
784852.59 783238.94 425184.30 134091.00 331377.50 890652.80 890652.80 79.98%
2620737.34 2620175.32 635780.22 140796.16 661011.53 2657674.18 2609047.18 81.08%
Net to Tax Net to Tax Tax Tax Rate Tax
Recorded Calculated Calculated
24478.51 24478.51 734.36 3.000% 734.36
22929.35 22929.35 687.88 3.000% 687.88
1592.58 1592.58 55.75 3.501% 55.75
631.67 631.72 22.10 3.499% 22.10
24877.17 24877.13 746.31 3.000% 746.31
4292.07 4292.08 150.22 3.500% 150.22
32176.03 32176.03 965.28 3.000% 965.28
110977.38 110977.38 3361.90 3361.90
200.00 200.00 5.00 2.500% 5.00
217.20 217.20 5.43 2.500% 5.43
1058.59 1058.59 26.46 2.500% 26.46
1475.79 1475.79 36.89 36.89
112453.17 3398.79
112453.17 3398.79 3398.79
20963.87 20963.87 628.92 3.000% 628.92
28689.22 28689.22 860.67 3.000% 860.67
795.41 795.41 27.84 3.500% 27.84
821.57 821.57 28.75 3.499% 28.75
3281.91 3281.96 114.87 3.500% 114.87
21080.72 21080.73 632.42 3.000% 632.42
2203.04 2203.04 77.11 3.500% 77.11
20963.87 11646.61 407.63 1.944% 407.63
41662.23 41662.23 1249.87 3.000% 1249.87
140461.84 131144.64 4028.08 4028.08
290.00 290.00 7.25 2.500% 7.25
221.67 221.68 5.54 2.499% 5.54
511.67 511.68 12.79 12.79
131656.25 4040.87
140973.51 131656.32 4040.87 4040.87
22541.15 22541.00 676.23 3.000% 676.23
3051.91 3051.91 91.56 3.000% 91.56
12349.86 12349.86 371.50 3.008% 371.50
17501.78 17501.79 612.56 3.500% 612.56
3851.41 3851.41 115.54 3.000% 115.54
5482.27 5482.27 191.88 3.500% 191.88
4429.75 4429.75 155.04 3.500% 155.04
42938.77 42938.78 1287.16 2.998% 1287.16
112146.90 112146.77 3501.47 3501.47
106.25 106.25 2.66 2.504% 2.66
187.66 187.67 4.69 2.499% 4.69
2189.03 2189.08 76.62 3.500% 76.62
2482.94 2483.00 83.97 83.97
114629.84 3585.44
114629.84 114629.77 3585.44 3585.44
25588.10 25588.10
1573.63 1573.63 55.08 3.500% 55.08
6400.00 6400.01 225.05 3.516% 225.05
21482.92 21482.92 644.49 3.000% 644.49
15256.09 15256.09 533.96 3.500% 533.96
6159.10 6159.10 184.17 2.990% 184.17
3718.99 3718.94 111.57 3.000% 111.57
40353.48 40353.48 1204.60 2.985% 1204.60
120532.31 120532.27 2958.92 2958.92
2143.68 2143.68 64.31 3.000% 64.31
3347.01 3347.01 117.15 3.500% 117.15
1817.08 1817.08 47.68 2.624% 47.68
7307.77 7307.77 229.14 229.14
127840.08 127840.04 3188.06 3188.06
93571.63 93571.49 2039.51 2.180% 2039.51
3051.91 3051.91 91.56 3.000% 91.56
1573.63 1573.63 55.08 3.500% 55.08
6400.00 6400.01 225.05 3.516% 225.05
85451.35 85451.36 2564.54 3.001% 2564.54
2143.68 2143.68 64.31 3.000% 64.31
3841.23 3841.28 134.44 3.500% 134.44
36039.78 36039.84 1261.39 3.500% 1261.39
55968.40 55968.36 1678.44 2.999% 1678.44
813.45 813.45 20.34 2.500% 20.34
3347.01 3347.01 117.15 3.500% 117.15
3285.00 3285.01 84.37 2.568% 84.37
7685.31 7685.31 268.99 3.500% 268.99
3718.99 3718.94 111.57 3.000% 111.57
29685.69 20368.43 712.89 2.401% 712.89
2189.03 2189.08 76.62 3.500% 76.62
157130.51 157130.52 4706.91 2.996% 4706.91
495896.60 486579.30 14213.16 2.866% 14213.16