Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1854-01-11

IE..- Estate. sonal property. Grand Duplicate
81 81 ;:;ss:: =: ;:5
The amount for 1854 is partly estimated, but
will not vary much from the actual results.
The valuation last had, brings much property
which had heretofore escaped, upon the tax list
1t also approaches, as near as is possible under
any system, to the real value of the property
With very few exception, therefore, the rule oil
equality of burdens may be deemed permanent
| ly established in Ohio.
The Banks, acting under Charters from the
General Assembly, form the only formidable ex-
ception to the general acquescence in this just
and equitable rule. They have appealed from
the State authorities to the Court of the United
States, in consequence of which have been un-
der the necessity of engaging counsel to repre-
sent the interests of the State, before that tribu-
nal.
An arraignment of State Sovereignty, under
our peculiar form of Government, before the
Federal Judiciary, is always a matter of doubtful
expediency. 1t should certainly never be resort
ed to by institutions of our own creation, upon
which the State has conferred large and valuable
privileges, and from which she now 9xacts moth
ing but their fair and equal proportion of the
burdens of Government
A similar course was formerly pursued by an
Institution established in midst by Federal au-
thority, and which, therefore, instnctively looked
the United States, it is true, was partially sue
cessful at WASHINGTON, but where is it now!-
The people have advanced with unprecedented
rapidty in all the elements of prosperity and
greatness, while not one trace vestige of that
proud Institution is to be found within bor-
ders. On the part of the State Banks this course
is the more reprehensible, as the appeal is made
by foreign stockholders, upon whom the State
has bestowed rights of an inclusive and highly
lucrative character.
They too, complain of high taxes. have al
ready remarked with some freedom on this sub
ject and it is gratifying to find that these nsttu-
tions, impellcd probably by their own interests,
are beginning to unite with the great body of the
tax payers Of the State, in laboring ty promote a
greater degree of economy in all public expend-
lures.
1t is incorrect to suppose that the original poll
cy Of taxing Banks on their profits only, was
adopted with any view of taxing them less than
individuals. On the contrary, it was claimed to
be a higher grade of State taxation; and the
Banks often boasted that prior to 1916 they paid
more than ndvidualo.
The growing magnitude Of State-especially, of
local taxation, however, led the people to demand
that these institutions should, equally with them
selves, be brought within its range. Hence arises
the present conflict.
The higher grade of State taxation placed in
the charters became, in the course of time, low
er one even for State purposes, to say nothing
about the local and many other burdens which
are necessarily borne by individuals. An effort
was made in 1845, at time when the whole basis
of the revenue laws changed, and when the
inequality referred to became clearly apparent to
subj ct the Banks, not as formerly to higher and
special rate of taxation, but to the same that was
prescribed for, and imposed on individuals. This
effort, so fair and equitable at the time, was sue
cessfully resisted. 1t continued, however, to be
insisted and the provision upon that subject in
the New Constitution, has been the result. This
position relieves the banks from the payment of
the rates contained in their charters, and which
they alleged were so much greater than those paid
under the general revenue laws Of the State, and
only requires that call property employed In bank
ing shall always bear burden of taxation equal
to that imp osed On the property of individuals" ;"
This burden is now heavyl but constantly in
creasing duplicate will, in avery few years great
ly reduce it, The amount required to meet the
interest ON the public debt is annually diminishing,
and the temporary causes that now tend to keep
I'D the taxes, will soon disappear. The Banks
can therefore gain but little by perseverance in
their present course. while injury and final ruin
may be the consequence.
The duty of the General Assembly is plain and
unquestionable. The requirements of the Con-
stitution must be carried out In this determina-
ton the people and every branch OF the State
Government are united, and will sustain each 9th
er by the most cheerful cooperation. The banks
should look beyond the legal ISSUE. No one
should desire to live among an industrious and
heavily taxed people, without bearing fair and
equal proportion of the necessary burdens OF the
State.
The New Constitution made three important
changes in the Judicial department, referring to
the manner of eIecting the Judges, the organiza-
ton of the Courts, and the mode of proceeding in
the administration of Justice "a
The fourteenth article requires that the Gener-
al Assembly shalt provide for the appointment of
three Commissioners to revise, reform, simplify
and abridge the practice, pieadings' forms and
proceedings of the Coarts of Record of this State,
and as far as practicable and expedient, provide
for the abolition of the distinct forms of actions at
law, then in use, and for the administration OF
| Justice By uniform mode of proceeding, without
reference to any distinction between law and equ-
ty.
the 18th of January, 1862 made their report to the
General Assembly, then in session. They re-
ported a Code of Civil Procedure which has gone
into operation as a statute of the State.
The changes made by This Code are radical and
thorough, and seem to fully meet the requirements
of the Constitution.
isbed. and Justice is to be administered by mode
of proceeding without reference to any distinction
between law and equity. Technicalities and fc-
tions in pleading are no longer required. The
parties, in stating their claim and defence, must
tell the truth, and in ordinary and concise Ian
guage.
70 discourage unjust claims and false defences,
to dispense with unnecessary proof and to prevent
recurrence to formality and fiction, every plead
ing must be verified
To get at the whole truth in every case, the
parties to the action, and all other persons, with
few exceptions, are allowed to testify:
These changes put an end to the old system OF
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