Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1847-02-17
WAS read twice and referred to Mr. Russell,

,as read twice and referred to Mr. Russell, D
Portage. ~
The bill submitting the question Of the
epeal of the black laws to the vote Of the
eople was reported back with amendment,
which was agreed to and the bill was order
ID to be read third time now-yeas 81,
lays go. And the bill was accordingly i
read third time and passed--yeas 81,
nays 80. Il
.SENATE.-Feb. 5--An act 10 amend
the act for leyying taxes on all property
in this State according to its true value,
pissed March 2, ,ls4e, was taken up and
passed.
An act to amend the act for the encour-
agement Of agriculture. Passed. |
On motion Of Mr.. Eckley, the Senate
took up House bill No 90, to amend the
'act for levying taxes on all property in
this State according toi its true value pass
ed March 2, lS46.
Mr. Reemelin moved to amend the bill by
striking out sections and 8, which pro-
vide for taxing the banks on their capital
and undivided profits for State purposes
only.
Il Mr. Reemelin said that he had made the
motion to strike out the 7'h and 9th Sec
tons of the bill, really with a strong hope
that party considerations would be thrown
4 aside and E59 aiioton be sustained on all
!, sidesof the Senate. The two sections pro-
, posed to be stricken out, and which refer
red 10 taxing banks, violated, in his opinion,
, every correct principle of taxation. Ohio
, had long eschewed mere arbitrary rules Of
taxation; and had admitted, last winter in
her tax law, that taxation should only exis
). equally in proportion to the benefits con
q ferred. Another principle in taxation
which Ohio had prominently admitted in al
her laws, was that local taxes for local pur
;. poses should be borne and enure to the ben
eft Of those particularly and specially ben
eftted thereby. We find, therefore, tha
!, when there is no benefit enjoyed, no tax Ii
imposed. And we find that correct divis
ion of taxes in the state, county, township
corporation, and other special purposes
Citizens are taxed for state purposes alike
4 because they are all equal participants in
f its blessings; and who will not aid in pre-
. serving nyiolate this republican equality
!, in taxation for state purposes, SO that none
I should pay less and none more than his
nsighbor.
# Again the people are taxed for county
- purposes, on perfect equality, oll enjoy
y ing, equal advantages. Cuyahoga is nc
Al taxed for the expenses of the county
- Hamilton, nor is Jefferson taxed for thos
Of the county of Williams. And the sam
W rule, as already stated, is carried down
"a the expenses Of townships, cities, and othe
i. special objects of taxation. Property
:, the measure of taxation-bene6tsc conferre
the only reason by which their imposltlo
- is justified.
The sections proposed to be stricken ou
! repeat, violate these long establishe
= principles of taxation in Ohio. They pre-
al pose to tax banks for Stale purposes. IN
#. IT. average per centum of taxation levied b
the different counties, townships and cite:
~ whether levied for State, local or any ott
"a or special purposes; for instance, takln
90 these places as guide. The taxes in tn
~ ~ city of Cincinnati are supposed to be, 70
y ~ ls47, ten mills; for Cleveland, le47, seve
~ mills; for Columbus, 1847, seven mills
y making, in all, twenty-four mills. This
10 'o divided by 8, will make the average eigl
~ ~ mills. Does not every one see at ono
10 10 that the banks in Cincinnati will pay les
~ than they should and those in Cleveland on
= Columbus will pay more. What has
!. bank in Cleveland or Columbus to do wit
~ nc the special taxes of Cincinnati. VIII
W. W. should the banks of Cincinnati, or an
Il i. other banks, enjoy the superior economy
a. local places with which they have nothin
Al al to do. And again: why should tax, le'
III III led for the special and local purposes of
ii city, town, or particular county,
u j into the State treasury, as these sectioI
4 j propose: A citizen pays 8 mills on :!
f. dollar for State purposes; ana 'So;: the llte'
is me cannot find single additional reaso
why bank should be taxed higher t(
w. State purposes than other citizens, ,an
more than that such bank should be taxt
Of less. As part and parcel olthe State,
bank should be taxed ON its wsatth, fictitio
oo or real, the same as other citizens--I
% more and no less. 1t should pay its equc
of proportionate share into the county, tow
,tv ship or city treasures, wherever it may
located. If you violate this general rul
q which none will gainsay, and which
!, admit will be done, if these two sectio
md are permitted to remain in the l,-if {
for bitrary rules of taxation are to prevail,
six stead Of the equal and republican mo
bril- adopted for all other citizens,--if, in sho
banks are at least not to be taxed precise
ing on complete equality with the rest of
Of people; why, then, if equality shall not
the rule, and reason and justice not be
,.o guide for taxation, then | prefer the 81
ma pie and easily comprehended tax on
'"' dividends and profits, to any such mong
mode Of taxation as is proposed in the
so'e sections.
mai These two sections form, | apprehe
leht the only prominent obnoxious feature to
en- II, the hill before the Senate.