The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-06-09
substance OF The Rcmarks OF James

| Substance OF the Remarks OF James
| w Mackcnzies
On. The Third Reading Of The Bill intro
dacedby him from tse Finance Com
mittee, for the Assessment and Iidra
ton Of al Property in this State, ana
for Leuying Tares thereon according
10 its true Value 10 Money.
In THE EoUsE, May 24, 1854. ].
Mr.. SPeAKER:-The question Of the
arrangement of the burden of Taxation,
and j,si proper distribution, has IN allsages
been fuil(ul source Of difficulty and EN-
barrassment 10 States and Governments
whatever might be their form or force.-
Its agitation and determination has oyer-
turned dynassies, and raised to power ac
cordingas popular confidence was given
or withdrawn TO the existing or proposed
system "I'he power Of ihe purse
Chat is Of iaxalion) Burke says, raised
The Influence Of The British House ,ol
Commons from the beggarly tight Of pc,
ltitioning for redress Of grievances 10
the control ofthe British Empire. In all
counties il is an element Of first consid-
GRAFTON, and yciit is bui.jusi TO say thai
lhe principles Of government are in moth
ing SO undetermined asin the matter Of
Taxation. Why Ibis is so a keeacr and
more subtle casuist Than myself must be
left to determine. Sill, i, may be found
in part in an expression that | was struck
with on hearing the other day, that here
was Fnoihng so sensitive and so sensible
as money" Ana was doubly struck
with its force iatracing The histbty oftpx,
a,ionin Ohio. That history will did 10
show that the monied, in contrast with
lie landed and producing, interests Of the
Stale, have always had The sogacity 10
control The flaming of Taxation Laws so
ns 10 escape their due share of the bur>
den Of tue suslainment Of Government,
of the benefits Of which, however, they
have never been found equally backward
to avail themselves.
shall not expect 10 add much lha, is
new on the Ieadiug principles of The Bin,
in the amendments proposed, 10 the able
and conclusive argument already offered
by the gentleman from Greene (Mr Gesi)
in favor Of its adoption, end which that
geulleman's intimate acquaintance with
The subject OF fnance generally,qs well as
with the finances Of Ohio so well enables
him 10 make, and should no, under such
circumstances occupy the time of the
House; bnl having been urged by nun.
Der of members 10 enter more fully into
explanations Of the amendments propo-
sed, shall cndcavor as briefly as the ma,
lure Of the subject and its Importance de.
mands TO examine tho various questions
which are affected by the Bill Introduced
by The Committee. And with Ibis view
a knowledge OF the
HISTORY OF TAXATION OF ONO
is necessary 10 a fair statement OF the
issues presented.
In this connection ii is proper 10 say
that what we hear so much of, and with
so liitle reason, ,"taxation based upon what
an individual is actually worth, "Ias never
obtained in Ohio; and in fact has never
been seriously proposed by any one ac-
quainted with the subject Byrelerence
TO Chase's Statutes il will be found lha,
the first Tax in Ohio was one partly upon
the individual and partly on his property.
This was during the Territorial Goyern-
ment. The Judges of the Court Of Com.
mon Pleas estimated the amounts TO be
paid by the several counties, appointed
Commissioners 10 determine the assess
ment by apporiioning the same on the
inhabitants oftowns and districts, taking
into consideration the stock, the value of
improved lands and other property of the
individual taxed This ordinance was
passed in 1872, In l795 the Commits
sioners aud assessors were made elective
by the people ofibe respective townships.
returns were made b. individuals under
a penalty Of $l2,0O-taxes on properly
we're limited 10 rs cents on each 5000
value ofpropeiiy, and HOO per head on
single men not worth 800. The yearly
profit Of property was the basis Of esi>
mate ard unilnprovcd lands were exempt.
ed. In 1898 a law " as passed subjecing
unsettled and unimproved lands to laxa>
iion at fixed rates-in three classes: the
first at the rate Of 30cents, The second at
twenty cents and the third at ten cents
per 100 acres.
In 1899 the frst General Assembly
passed law requiring each citizen to
list aililis lands of every description and
fixed the ,ax!ihercon as follows: Rating
land according to value: lst class, 65c.,
81, 60c., and Sd at 25c. per 100 acres:
Also IA law fixing a tax on horses, mules,
neat cattle, &C., over 8 years of age,
bond-servants 81 years Of age, and able
bodied linen not worth $500; horses, &c,
weretaxed a sum moi otexceeding so cents:
neat cattle, l24 cents; bond servants,
ST. 90; able bodied single men not eyer.
$500, nor less than 80 cents. Mer~
chants $40 for each stand or store; and
houses, town lots &c, were taxed u
sum not exceeding SO cents on each
Sl00 value. In 1899, al law was passed
levying poll tax not exceeding so cents
on every able bodied man int!le Terri>
tory, and HE tax on landwas reduced on
first class 10 55 cents, Cd do 35 cents,