The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-08-11
In, THE EousE, April "a, 1854, ,

fy,a IN THE fouSE, AprIs "A, 1904,
Concluded ~
IN regard to The listing Of Property in
cites and towns persons who d" their
business in towns and cities often re,nove
their residences beyond the city limits
and go, under the present law, which
taxes Them where they reside, they es-
cape paying their city or town dues.
The present bill requires merchants
and manufacturers stock, and the assetis
Of banks end bankers"to he "retu'nod
for taxation and taxed in The township,
village or ciiy.in which the owneEs there
Of transact their business" The section
is otherwise mod fed and amended.
The Finance Committee reported the
Bill compelling each citizen TO swear to
all his personal property, excluding valua.
tons by assessors. The terms of the oath
is modified 80 that If actual exactness was
doubted, the individual doubling could
'ensily satisfy himself, bu, not a, the ex-
ipense of the State. 1t is provided "thai
The Auditor Of State shall prescribe the
form of the oath made by persons listing
their property for taxation, which form
aball specify that the person who makes
oath has embraced in the property 30
listed by. bin, o full aud accurate sched-
rle Of Lis personal property, ms required
by law,io the hest Of his knowle dge /;
and that the actual value Of his personal
property of every description, does not
exceed the amount rendered in his state
ment thereof, as he verify believes" :"
This wonld only require him 10 be sure
that he had listed enough, if o liItle be-
+, ,ond the amount it would not afFe The
correctness, Of his oath, and The Stale
would lose nothing in ;ha, cnse. ltwonld
oGiy be Troublesome when ,hs pocke'
and not the conscience was affected. An
amendment, however, has been made and
it is now provided that the first seven
enumerated items of personal property in
the law shaH be listed by The patty under
oaih but moi valued by The owner, bu! III
every case by the Assessor. This is
done to secure uniformity. The privilege
Of the individual to list and value ,hese
items Of property or not, as suits him, Is
rot successful in producing q, uniform as
sessmen,. It's frequently 'he case that
where it is supposed the assessor will
pu: on, higher value than the person
lis,ing, the property, The person values his
property himself aud not the assessor
and the converse of this is equally true
with many, when il is believed or known
that the Assessor values personal pro-
beriy al less than il is worth. The pre-
sent form of the bill does away with this
sliding scale system Of valuations, and in
that respect, though not all that could be
wished, would prove Il decided improve
ment Sn the present law. .r... ...
Much has been said IN debate on re-
quiring an oath or affirmation frLm the
citizen as to the value or the accuracy oI
his schedule of personal property. Hon"
orable members who have no objection
TO take ali oath to qualify themselves to
obtain scat in this House, and 10 receive
The emolumen,s of Representative, are
perfectly horri6ed, if we may believe
them, at sweating that TO the best of Their
knowlfdge they have accurately listed or
valued their property for Taxation. The
same gentlemen have admitted that lhey
would have no hesitation 10 swear Ia
their book account in a court Of justice
where money was TO be recovered, 10 be
witnesses in Court aud take the oath
rsquired--lo hold any office the people
would confer ngeE then, though The
holding The oliee and acting in it re-
liqnires disqualification Of an oath. IL
Ilhese cases they would have no scruples
of conscience. IN these cases they would
receive money, and in some instances
public honor, and then M oath is well
enough. bu, il seems when, moneyis to
be paid out, and an onihrequired, as ID
the. correc tiessa OF doing il, il is with
them, like the lawyer in The spelling book
wbenshe found itwas his bulisgored The
Fsrmer's OK, IL is avery different matter
Then the oath is wrong, 'yrannical ana
every thing else that is Objectionable,