Geo. B. Thatcher, Attorney-General, for Petitioners.
M. A. Diskin, District Attorney, for Respondents.
By the Court, Talbot, C. J.:
This is an application by petitioners, as Nevada Tax Commission, for a writ of mandamus commanding respondents, Boerlin, Cable, and O'Keefe, as county commissioners, to reduce the tax rate of Esmeralda County from $1.55 to $1.16 on each $100 of assessed valuation, as ordered by petitioners, and commanding the respondent Johnson, as county auditor, to extend the taxes upon the roll of that county accordingly.
 The Nevada Tax Commission was created under an act of the last legislature (Stats. 1913, p. 175), which provides that it shall be composed of the first associate commissioner of the state railroad commission and two other persons to be appointed by the governor, with the consent and advice of the senate. Regarding the powers of the commission the act provides:
Sec. 4. Said Nevada Tax Commission, hereinafter and heretofore referred to as said commission,' is hereby empowered to exercise general supervision and control over the entire revenue system of the state; and in pursuance whereof shall possess the following special powers:
First: To confer with, advise and direct assessors, sheriffs (as ex officio collectors of licenses), and county boards of equalization, as to their duties, and to direct what proceedings, actions or prosecutions shall be instituted to support the law. And in pursuance whereof said commission may call upon the district attorney of any county, or the attorney-general, to institute and conduct such civil or criminal proceedings as may be demanded;
Second: To have original power of appraisement and assessment of all property mentioned in section 5 of this act;
Third: To have final powers (other than the courts) to equalize property valuations as provided in sections 6 of this act;
Fourth: To establish and prescribe general and uniform rules and regulations governing the assessment of property by the assessors of the various counties, not in conflict with law; to prescribe the form and manner in which assessment rolls or tax lists shall be kept by assessors
(and county commissioners shall supply books for the use of assessors in such form), and also to prescribe the form of the statements of property owners in making returns of their property; and it is hereby made the duty of all county assessors to adopt and put in practice such rules and regulations and to use and adopt such form and manner of keeping such assessment rolls or tax lists, and to use and require such property owners to use the blank statements required by said commission in making their property returns;
Fifth: To require assessors, sheriffs (as ex officio collectors of licenses) and the clerks of county boards of equalization to furnish such information in relation to assessments, licenses or the equalization of property valuations as said commission may demand.
(The sixth, seventh, and eighth subdivisions of the section relate to obtaining testimony, making investigations regarding property, and enforcing any direct or collateral inheritance law.)
The enumeration of the said foregoing eight special powers shall not be construed as excluding the exercise of any needful and proper power and authority of said commission, in the exercise of its general supervision and control over the ...