The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1854-01-18

unprecedented rapidity in all the elements
OF prosperity and greatness, while not one
trace or vestige Of that proud Institution is
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. l
have already remarked with some freedom
on this subject, and it is gratifying to find
that these institutions, impelled probably
by their own interests, are beginning to
unite with the great body OF the tax pay
ers of the State, in laboring to promote a
greater degree of economy in all public
expenditures.
1t is incorrect to suppose that the origi.
nal policy Of taxing Banks on their profits
only, was adopted with any view Of taxing
them less than individuals. On the con-
trary, it was claimed to be a higher grade
of State taxation; and the Banks often
boasted that prior to 1916 they paid more
than individuals.
The growing magnitude Of State-espe-
cially, Of local-taxation, however, led the
people to demand that these institutions
should, equally with themselves, be brought
within its range. Hence arises the pres.
ent conflict.
The higher grade of State taxation
placed in the charters became, in the
course of time, lower one even for State
purposes. to say nothing about the local
and many other burdens which are neces-
sarily borne by individuals. An effort was
made in 1916, at time when the whole
basis Of the revenue laws was changed,
and when the inequality referred to became
clearly apparent, to subject the Banks, not
as formerly to higher and special rate
of taxation, but to the same that was pre-
scribed for, and imposed on individuals.
This effort. so fair and equitable at the
time. was successfully resisted 1t con.
tinued, however. to be insisted on, and the
provision upon that subject in the New
Constitution, has been the result. This
provision relieves the Banks from the pay
| ment Of the ratss contained in their char
ters, and which they alleged were so much
greater than those paid under the general
revenue laws of the State, and only re-
quires, that" "all property employed in bank
ing, shall always bear burden of taxation
equal to that imposed on the property OF
Individuals This burden is now heavy,
but a constantly increasing duplicate will,
in very few years, greatly reduce it.
The amount required to meet the interest
on the public debtis annually diminishing
and the temporary causes that now tend
| to keep up 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 con.
sequence.
The duty Of the General Assembly is
plain and unquestionable. The require.
ments Of the Constitution must be carried
out. In this determination the people and
every branch of the State Government are
united, and will sustain each other by the
most cheerful cooperation. The Banks
should look beyond the legal issue. No
one should desire to live among an indus
trious and heavily taxed people, without
bearing fair and equal proportion Of the
necessary burdens of the State.
The New Constitution made three i'm.
portant changes in the Judicial department.
referring to the manner of electing the
Judges. the organization of the Courts, and
the mode of proceeding in the administra.
ton Of Justice.
The fourteenth article requires that the
General Assembly shall provide for the
appointment of three Commissioners to
revise, reform, simplify and abridge the
practice, pleadings, forms and proceed
ings Of the Courts of Record Of this State
and as far as practicable and expedient
provide for the abolition Of the dstinc,
forms Of actions ut law, then in use, and
for the administration Of Justice by uni.
form mode of proceeding. without refer
ence to any distinction between law and
equity.
These Commissioners were appointed.
and on the l 9Th Of January 1853, made
their report to the General Assembly, then
in session. They reported Code of Civil
Procedure which has gone into operation
as statute Of the State.
The changes made by this Code are
radical and thorough, and seem to fully
meet the requirements OF the Consttu.
! ton.
The actions at law heretofore in use are
abolished, and justice is to be administer.
ed by mode Of proceeding without refer
ence to any distinction between law and
equity. Technicalities and fctions in
pleading are no longer required. The
parties. in stating their claim and defence
must tell the truth. and in ordinary and
concise language.
To discourage unjust claims and false
deiences, to dispense with unnecessar,
proof, and to prevent recurrence to for
mality and fiction, every pleading of fac
must be verified.
To get at the whole truth in every case
the parties to the action, and all other per
sons, with few exceptions, are allowed II
testify:
!, These changes put an end to the oil
system Of practice, and aim to substitute
t for it, what the people have long demand
ed, a simple, Ineligible and economical
mode Of procedure, for the administration
of justice.
| The new Code went into operation OF
the second day Of July last, and sufficien
. time has not yet elapsed. to test the wis
} dom and practicability of all its provisions
3 That most, if not all Of them, are real ant
5 important reforms, have no doubt. It j