The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-08-11

q law, but lhis s;sism Of Legislation
aksms tome ba, apshorizad garnbling u
esiimuiss, aaa gambIlng, soo. unde' oath.
ltlesssns the sense Of accuracy which
Shoald attach 70 an oath, and l5 not ceE>
sAinly IN this account snore desirable.
The Bill Omitr the provision Of,he law
Is 1852 10 Fedard 10 corporations, he
v9gda, that requires only their certain
properly is.lo be laxed il Lsld with a
view % profit" or on which the Bank Ut
sihAg Cooperation "receives or is entitled
10 receive interest" The proprieiy OF
sb,s language is mol apparent, lfiigivss
exemptions, Il establishes for Banks,Szc.,
different rule from what obtains in re-
asra 10 indisiduals. Ifi, does not permi,
exemptions, il only encumbeis and con>
Nbsss lhe sense, and is best omitted.
The PROVISIONS Of The law requiring 70.
turns on The ist Monday in May, annu>
ally, is applied 10 oil corporations Of ewes
sy description in the State.
The provisions relative TO Township
end Ward Assessors in the law Of 1852
age both indefinite and inadequate. In .
city lks Cincinuali, and other cities in
tho State, Tho law does moi make sde-
quais provisions for The election Of these
oficsss, for their giving bond, iis amount,
on for lis acceptance. This omission has
been corrected BY specific proviSioas 10
ihs prescn, Bill.
In regard ,othe general assessment, Of
psFsOhal property TO be listed by the AS
sessos, the 4,h Monday Of April has been
fixed as ihe day 10 which all statements
efpropefiy shall refer and apply, and as
tits inpraclicable 10 make the listing Of
property on oae day in atownship, ward,
or election district, i. is provided 10 terms
s.slat IL said assessment shall be made q,
sny olhef time than said fourth Monday
of April, ihatihe person so listing his per
sonsl properly shall list il as the same
wss owned by him on .lie said Fourth
MondeY pfAprii annually" 81 a
No correct statistics can be derived I'd
40 the actual value in the Sate Of Per.
sonal Property, whero tho time permi.ied
20 make lha, assessment has relation to
40 6xed date, but, oscillaies backwards
and forwards during several weeks. Ia
shAs time personal property changes hands
frequently, 10 what extent !. is utterly i'm.
possibls 10 tell. Blu, az political econo-
misis tell us that paper OF specie TO the
qxleas Of 800 may in one day pass
through sweniy hands, and pay debts,a
mike purchases, and SO facilitate exchan-
ges io,hs ex.en, Of $4,000; so, though
fhe sams activity can moi be stated OF
psedieaied of peFsonal property, vetii Is
moi unreasonable 10 say that the same
properly mar be taxed two OF ;hree iimss
.undes The present Law, by reason Of tho
,chshgas of owneTship u may undesgo in
Che period Ola month. Take for instance
sshe articla Of horses: A., just aflsE the
.Assessof has assessed his property, sells
"a hoTss 10 B. for $50, and gets The mon.
oy es evidences Of debt from B. for that
amount, who, the AsseasOr coming 10 bis
houss next day, Il again taxed on The
same horse. But B. again sells this horse
10 c. between she I'd Monday Of April
.spd sbe ID Monday Of May, who pur-
sehasss before the Assessor reaches his
paft Of The township, and the horse is %
sesssa third time. And auch instances
Fase nns 30 rare % might be imagined
or eopEas in the enumeration Of horses
three srs listed whero one only ought 10
havs been, had The l'stipg referred as il
vseposad in shis Bill to fixed day.
$ But Il is moi alone in the inaccuracy
. of Statistics which makes this system OBJ.
: lsciionabie. Il has no claim ofutiliiy 10
recommend il, while il does injustice by
double and unnecessary taxation.
Among number Of minor defects 10
the law, corrected in the present bill, ]
will mention that Of not giving County
Auditors the necessary power to take oil
afidavits 10 papers necessary TO be filed
with them. The requiring sho annual
meeting Of the Comfy Boards Of Equal
izstion before the returns are ready TO be
laid before them. The provision for the
meeting ssxicnn,ally Of the State Board
Of Equalization before .hs returns are
provided 10 be submi,ied 10 them. &C.,
and several other minor .nulters not ne