Wheeling times and advertiser. [volume] (Wheeling, Va. [W. Va.]) 1839-1849, 1846-08-12

III NtIllN llS MS DOok account, the executor
administrator, guardisn, &c, iu testiyiug To-
There accounts, tn defendant in ChaCccry
swearing 10 his answer. the party ia swearing
to facts TO obtain a continuance, the parent,
the child, the brother, IN sister, * the friend
when required Il ogiye cyid ne affecting the
interest ui their relatives and ldeudsi The
principle, - carried ont. wOJlj entirely
change our system OF administering our gov
crhmcut aHl laws.
But this Is nota novel provision in the tax
laws OF Ohio. From 1903 90 1916 we had a
similar provision. In 1916 the oath audi al
hmation were dispensed with. By the act
OF 1881, which continued, unchanged in this
particular. until 1913, money al interest and
stock. or interest in steam loats, were rcquir.
ed tu BE- valued, aud assessed upon the state
meut OF the owner, on oath. In cases OF doubt
as 10 the value OF the capitals OF merchant,
and exchange brokers, assessors were required
By the law OF 1881, To ascertain the value by
the oath OF the party, or hio clerk, or agent,
amt The same act. provided that the ass, ss1rs
might require property 10 b. given IA on oath
or affirmation, in all cases.
II - true that an May parts OF the state,
probably in much the lurgest p0rto the State.
these provisions wcic disre,arded, on the
consequence was large amounts of taxable
property escaped. Not only so. but in dis
trlcts Of country where the law was rigidly
enforced, by reason OF ingttcntion to it in 9TH
er places, the merchants aud lenders of money
were the subjects OF unequal taxttiun-it is
doubtless true that most men will, as fully
and freely disclose all thcir property, when
not under oath, as when under oath. 81 most
men will speak as truly, and discharge an
official duty, or trust, as faithfully, unsworu
a. when sworn, butno one complains that the
law requires witnesses, Jurors aud officers to
be sworn, or affirmed. Are we not all will
ling to tell how much property we have got,
subject TO taXatirn2 II we are willing TO tell,
we are willing to put it in writing, and to
sign the statement, aud having done 50, If the
statement be true, and we are willing Ia be
sworn, or affirmed, in any case, why not an
this2
Does any one doubt the efficacy OF this pro-
vision in discovering property which without
il would cscape2 Lcthim refer To the assess
ments of 1874, 1915 and 1916, and his doubts
will vanish. Real estate Is fixed, and easily
disCoyerablc, and unless some method Tor the
discovery OF personal property, more search
ing than Is required for real property, and
more searching than has been prdctiCcj here
totorr, i, adopted ani acted upon, scores o.
millions ct pcr,ond property will, as it has
done heretofore, inevitably escape taxation
altogether.
TIE guiuution 0gd assessment Of animals.
The law OF 1916 mak,sa great change in
The mode OF ~vdluing, and assessing horses and
cattle, and, tor the first time. in Ohio, pro-
vidcs for taxing sheep, and hogs. and two year
olj horses, and cattle. Few Ii.any, object to
these provisions. There was no more JUS
tiCc In bringing some six millions, in value,
of tins kim oi property upon the tax duplicate,
that was never before taxed, than there was in
bringing upon the list some forty millions of
money and credits, capital in trade, aud arli-
oles OF taste and luxury that were never BE-.
fore taxed.
One great objection Of this change in the
law was, to assess taxes upon horses. aud cat
according 10 their true value. instead of.
them az an arbitrary valuation. Many
owners OF horses paid three, some four Unl
some SIX per cent. upon tho value OF their hor-
ia taxes, while others paid not more than
tlc hall o. one per cent. The PAIR of match
ed horses OF the man ui fortune, worth 2O1
dollars, 800 or even 500 dollars, were valued
no higher Tor taxation than The two old blind
horses upon The trcadmiil. This palpabic,
and IN many Cuses gros, discumi nation. rsaCh-
lng and affecting IA majority OF tax payer, in
the State, was clearly unjust, aud against the
poor mcu dui the laborrrs at ihe country. Z
'hc last Legislature. had passed O law
asabsnrl O., tute. which thry rep alej, who
tdu Imagine what Np!um., al duuJhcmis
w"ulih have been written against tbcm Tor it2i
those who, ln such d case would profess
The greatest indignation, are the very men
who talk lOuJcst, aud longest against this
law.
Watches, Pianos, Furniture. dc.
Thus Is the first and only law, ever passed
IN Ohio. providing for lcyyiug a tax upon
watches, pianos, household furniture, or any
other article OF luxury, except l@asure car
Iagcs. This property, heretofore wholly un-
taxed, Is OF very considerable value, in the
Stale, and will be found 10 reach many mil
housoi dollars. II is scarcely credible that
men. loudly protesting luculsNip for loborcrs,
should be 80 reckless as toattack a law, with.
such. ludiscriminatc c%cu,urc, that removes
over 100000 dollars, Of an unjust burthcn,
upon articles Of the stuctcst necessity TO the
la0oscr, Of dc country and transfers il 10 ar
uoics OF taste and luxury.
! need not occupy time on this important
provision of the law, so evidently right, and
eApciicnt, aud so easily understood.
Bmks and BuHk Stack.
The anti bunk men have made a NEST an
candid, and deceptive effort % excite a pref
udice against THIS law. By alleging thut il cx
cnpis Bauk Stock from taxatiOn. The tax
law of ISlb cNcmpts no Bank. or bank stock
from t~dXatipu; not only so, but that law cx.
prcssly provides iur taxing al bank stock in
tie State, which Is not otherwise tnxed by thc
provisions OF tbc charter under which the
stock Is held and which has not legislative
g]uapnIty aYIast taxation in lhc mode pre-
scIibcd by this act.
NhdteNcr IS wrong, or wight IN the mode OF
taxing Banks or bank stock. in Ohio, is uei.
ther the fault q, thc merit at the general tax
ll1y Of 1916. That law. | repeat. provides
ior taxing all bank stock, az its true value AN
money al the rate of other property. unless
such stock i- taxed by other irrcpealsble laws.
The question here made as TO The tax l1w.
aUses upon our bank laws. That OF 1915.
auI others, and it seem, that 10 is only 10 a.
void ihc oilum Of su attack upon tbs bank
Jaw OF l~ij. that this attempt At deception
b. mtde. LII thc bank charters. and not the
tax law that provides for rx ON banks. ami
ilosa charters prohibit any other mol. oI tar
alton '11n Chat provided f1r boz their charters