The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1855-06-16

| AleVlous u tld dsSeSSment OF personal
property in 1854, every individual, in max
ing statement of his moneys and credits
was allowed to deduct therefrom the amount
of his indebtedness. But in the month ol
February OF 1hat year, the Supreme Court oi
Ohio, after elaborate argument, decided the
tenth section of the law, which authorized
such deductions, to be utterly in violation
of the Constitution and therefore void and
of no force or effect. At no former peri
cd, nor at that time, did the law allow sim
| liar exemptions to real estate, nor to hor-
ses, cattle, or any other species of tangible
property, whose owner was in debt. It
seemed unreasonable, therefore, and it was
held to be in conflict with the spirit and
equality required by the Constitution, that
one mans property should escape taxation
for no better reason than because it was in
the form of moneys and credits, and that
at the same time his neighbor, although in
debt to an equal extent, should be compell-
ed to pay tax on all he owned. simply be-
cause his property was in the shape of hor-
ses, cattle, and lands, and not in moneys
and credits. This decision of the Court
was received, i'll most portions Of the State,
with that prompt acquiRscence which may
wei! distinguish self governing people,
But in other localities, and more especial
ly in the city of Cincinnati, and in that re-
gion of Ohio directly liable to it's influence,
the tenth section of the law, although de-
clared by the Supreme Court of Ohio to be
Uotd from the beginning, was held to be the
true rule of assessment until the Legisla-
ture should pass formal act repeating the
provision which the proper tribunal, in the
exercise of its legitimate functions, had al
ready solemnly decided to be destitute of
the essential elements of law. The efforts
of the Assessors to carry out the decision
of the Court, were openly resisted, and
combinations formed with the avowed OBJ
ject of obstructing the. payment of taxes,
unless assessed in conformity to the void
section. Unfortunately, these unwise and
disorderly proceedings had the effect of cre-
ating great inequality and confusion in the
assessments, and resulted in releasing GER
tain classes of property holders from their
just share of the public burthens and impos-
ing corresponding and undue amount upon
Others 1t is gratifying to believe, howev-
er, that recent decision (Gas Company Vs.
Bowman) of the Superior Court of Cinein-
nati--a tribunal enjoying the special conf
dence Of the tax resistants--has served to |
convince all well disposed persons in that
city, that the action Of the Supreme Court
Of the State was binding, not only upon in
ferior judicial tribunals, but upon the State
Auditor also, and that until that decision
shall be reversed, the former privilege of
deductions must be withheld.
1t is worthy of remark in this eonnec.
ion, that although the total taxes levied for
he year 1854, on the taxable property of
amounted to the enormous sum
II one and a half millions Of dollars, hut
title more than one-fifth of that entire sum
vas levied for State purposes, including the
az fol-. State Common Schools, a large pro-
lortion Of which remains in the city for, its
'wn disbursements. The exact figures were
s follows:
otal taxes levied in Cincinnati for all -'.s@ e
)educt State tax dncluding State Com.
mon School FUND.- a. g0g-r 321 ,275 %
alance being taxes levied by city,
county, and other local officers, Sl,2 $3.50 80
The objects for which these taxes-lev-
ed exclusively by local authorities--were
Intended, and the necessity for their impo-
ition, are questions of direct, if not exch-
i've, personal concern to- the community on
whose property they were assessed. % A.
as they do, to nearly, eighty per
ent. (four- -ifths) of the entire tax burthen
esting on the city of Cincinnati, 1t is but
wise Gto keep in mind the fact that the
means, Of relief from this burihen, % we'll I
3 the authority by which twas imposed, I
Re almost wholly within themselves. IL
Owing 70 the general failure Of the pri- I