The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-06-30
In THE Housr, April "a, 1864.
tCOnsinuedl y.

In 1920, the tax on lands was levleo
as in the previous year; ncn-residenit
were permitted 10 pay on tbsH iunds a
the Sale Treasury, and 4 distress OF
cbaiiels was authorized, where owned,t ,tc
pay tho land tax. The list Of lands Civ
en- in b. each owner undetan oath spec
fled in the law.
In 1921, the land lax was for lst clos-
land Sl,oo; Cd do, 75c.i Sd DO. SOC. pc
100 acres. Lands for achoo!or religioul
purposes being declared exempted.
Ths annual tax levied for 1922 wal
for lst class land $l,50; ed do $l,l2A
80 do. 75c. per 100 acres. For 1923
he same land tax was levied. All mills
woolen and cotton and iron or glass man
ufactures were exempted in the count,
levies act Of this year from taxation. Il
1924 the tax levied was fof1lH tlnssflant
l,25; Cd do. Sac. I'D do. Soc. per loo
iacres. Lands of religious societies NO
exceeding Is acres, aud improvements
LINDA sold by Congress- for term Of five
years, lands the property Of any Semina'
~ Of learning 10 Ohio exempt. The ac'
further made i, the duty Of persons shaw
ins the care and management oflands iu
list the same and pay the tax, whether
they had any interest in tho land or not,
and on their failure 10 do SO, made them
liable to the action Of any person who
might have suffered through their neg
Iect. 90 per cent. Of tho Land-fFax 10
be paid for county purposes. In the
county levies' act in and opelots were
declared taxable, ati Of lper ceot Of
the appraised yalne thereof Horses 8
year old and over so cents per head; neat
cattle do. 10 cents per head, &c.
BANK TAXATION. 1925 an amend.
men, 10 the law chartering Banks, pro-
yided iha, all the Banks created or mod-
flied by original law were invested with
all shares or proportions Of the capital
stock provided to be paid ioihe U.S,ates,
,ba, each Bank pay to the
State 10 per cent. on all dividends made
by the Bank previous 10 tho passage Of
the Law, and A per cent. thereafter; and
1eserying The righ. to tax Banks such
amount as the Legislature shall herea(>
ter dozen just and ressonable =-..-s......
In 1925, the sepSfate listing Of State
Land and County levies wss abandoned.
An Equitable mode Of levyieg the .ax>
es" was substituted. Tha, i, was more
equitable Than the previous system 10 GER
talnly true, but that !. was founded on a
a truly Equitable" principle the charac-
tor Of its provisions deny. Il provided
that all lands Of every description should
be assessed and taxed on actual view al
their actual value in money, without ia
king into consideration the Improvements
thereon, bu. iakink location, &C., 40 a
means Of estimating value. OF town.
o's. Dwellings, ,shops,offices ,storo houses,
~are>houses and livery stables, the value
vas to be estimated, excluding other
,xildings located thereon as ordinary sta
lies, ou.-houses, &c. OF course as TO
he lands, this could only be an unequal
as il was faxoring him by On
exemption Of tax who had the lasgos,
.lass OF improvements. Merchanis' prop
sr,y Was listed arbitrarily or nearly SO by
he Associated Judges, 40 would 10 them
appear righ',in eight classes ranging from
Is, class, which was placed AZ $50, 900.
10 the 9Th, which was $2500. Brokers
n the same way, all whose capital was
ess than $50. 900 was estimated a, $l5,,
)00-- 6rst class "deemed and taken 10
,mploy capilalof SOC. .o00." Owners
u pleasure carriages oper $l00 value
sere taxed thereon. Houses over 5000
,nly taken into account. Horses, mules
md asses oper 3 years were taxed a, $40
zach, neat cattle oper 8 years al So each
read. OF conise by this system oquita,
lie taxaiion was not achieved but an id
ance was made. The valuations Of land
y the Assessor were no, annual excep,
10 10 new entries, &c, bu, no provision
vas made for renewal of valuation. Ex.
'mp'lons Of Colleges, religious societies,
Ec., were lef, as before. In 1926, Bro-
'ers were assessed ON their capital, bui
lot lees Than $4,000. Druggists and
II deaisrs in foreign goods were declared
nerchan,s. Ia 1927 merchants weio tax |
ID on tho aelualsaIno Of their stock used
n trade, an exemption being made Of
5000 in favor Of persons dealing iu ar.
icles the growth aud manufacture Of the
State. Ia 1929 provision was added
azing cattle brought into cerain ecun.