The Democratic sentinel and Harrison County farmer. [volume] (Cadiz, Ohio) 1851-1852, 1852-05-05
The Tax Law

endeavoring to make the people believe that
Crops in the Ground are included in the
provisions of the taxable property of the new
Tax Law. Our neighbor some two weeks
since, in an article of half acolumn in length,
went on to show in his very eloquent man
ner, that crops in the ground were to be tax
ed, according to the new tax law. Wheth-
er he thought what he was writing was cor
rect or not, we will leave that for himself to-
decide. We are inclined to the opinion,
however that he only wished to make a lit
tie political capital, and thought that the new
tax law would be capital thing to work
upon, being that it was passed by Demo-
cratic Legislature, and anything that they
would do be entirely wrong in his estima-
ton.
Some of our friends not being certain
whether such was the fact, took the trouble
of corresponding with the Auditot OF State
to know whether crops in the ground were
taxable. The following from that gentleman
to G. H. Kitchener, Esq, Of New Philadel-
phia, which we copy from the Ohio Demo-
crat, shows that the hopes of those whig gen
tlemen, who were SO anxious to have crops
in the ground taxed, were all groundless.
They had better try some other part of the
law, and see if they cannot pick flaw in it
AUDITOR OF STATES OFFICE, ONO.
Columbus, April 90, 1852.
SR:-I have received your telegraphic
despatch desiring to be informed whether
crops in the ground are to be listed for tax
alton?
The solution Of this question may be sur
rounded by gretter embarrassment than is
now felt by this department.; but as at pres
ent impressed, [ feel no hesitancy in decid-
ing that growing crops, still in the ground,
need not be returned to the assessor as per
sonal property subject to taxation. At the
season when the assessm nts are made,
crops in the ground have as best but pre-
carlous existance; they may never attain
maturity, and their value is wholly contin-
gent; before ripening for the sickle, they
may become as valueless as stubble. 1t
would seem unjust, therefore, to subject
them to the burthen of taxation in advance of
attaining reliable value,
If convinced that the above decision is
incorrect, Or if superior authority places m
adverse construction on the law, it will then
be the duty of this department to shape its
action accordingly; but ift be once establish
ed that crops in a state Of incipency, are
taxable property, within the meaning of the
law, it may be well worthy ofenquiry wheth-
cr animals yet in the womb, and fruit still
in the blossom, may not fall under the same
category, In neither of these crses can
suppose it was in the contemplation of the
farmers Of the constitution, to require the
imposition Of tax; and yet in both instances,
there is a contingent value, the same as in
the case Of growing crops. might still far
ther Illustrate the view of this subject which
which L have supposed to be correct, but
presume that enough has been written to nut
you in possession ofthe considerations which
have controlled my decision
Respectfully.
W. D. MORGAN, AuGitor.
G. II. MrrcHENER, New Phi'a.
The Cadiz Sentinel need suffer no uneas-
mess about the prospects of Gen. SCOTT in
this District. We have elected delegate
whose first choice is for Gen. Scott. He
was not instructed, because we had all cont
dence that he would do the best he could for
the Wing party. The Sentinel may rest as
sured that the friends of Old Chip, a1e wide
awake, an ready to do battle again locofo.
coism, whether he or another shall be the
bearer. We have no doubt but the
editor would be glad to see a quar-
rel between the political friends of Gen
Scott and Mr.. FILLMORE. We tell him, how
ever, that 'it Int be did,. Belmont CAyon-
icle.
Ne Not uneasyin in the least, brother How
ard, in regard to Gen. Scots prospects in
this district; because we think they are slim.
We don't care anything about seeing a quar-
rel between the friends of Mr.. Fillmore and
Gen. Scott either; for it would be no new
sight to us. All that we have to do to see
the quarrel, is to pick up Scott paper and
then Fillmore one, and the sight is right to
our hand. Hope you'll take it easy if Gen
Scott shouldn't be nominated, after the loud
talk you have made why he should be nom
mated in preference to any other whig.
KossUTH AT THE TOMB OF WA sH1NGToN
"A CORES pondent Of the Ohio Statesman
writes an interesting description of Kossuth's
visit to the Tomb Of Washington. On pro-
ceeding to the Tomb, says the writer, "Kos-
suth removed his hat as he approached, and
stood for moment with his arms folded,
gazing upon the tombstone, when he grasp
ed the iron railing, bound himself till his
hands rested on his face, and wept as l have
rarely seen a man weep. He struggled man
ifcstly, to repress his emotions, but it was
beyond his control, the affections had mas
terry of The intellect, and the regrets, resolves
and hopes Of that hour were only to be-
could only be expressed in throbbing emo
ton which forced bitter tears When he
Dad wepta few moments, he walked alone
from the tomb, and when he returned, his
countenanCe looked sad indeed"
N-Sgnrrha NOW tay lou doeo NOT +oy Chur-