American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1856-01-17

courts 10 punish for contempt. The fees
Of county Offices should be thoroughly re-
yised, and the law providing for removal
from Office ond other punishmen:s for pc
culation, should be made more stringent.
Some two or three Of the larger coun-
ties Of the State. might be supplied with
Boards more numerous than that Of the
present County Commissioners. The pub
lie interests would be better guarded, and
the power to levy taxes and make appro
prialions be brough. under & greater de-
gree Of responsibility. The separation Of
civil from criminal business, with distinct
officers for each court. woull also facilitate
the business of such counties without any
increase Of the public expenses.
As to the mere machinery for the col
lection Of the taxes. it mus, bs admitted, as
general truth, that all such enactments
are but approximations to what should be
their Legitimate object, viz: their equitable
apportionment among theindiyiduals COM
posing it. Private ingenuity counter
acts the best designs of the legislator; and
many persons often succeed in pushing
their own proper business upon others
Frequently. too. the Legislature uses the
taxing power for favoring or discouraging
special interests or objects. This was SO
long and so generally acquiesced in. that
the idea became prevalent that taxes are
levied, not so much for purposes Of reven-
ue. as for those Of favoritism or oppression.
Hence. we End persons denouncing taxes,
although imposed by general laws, as be-
ing aimed at the destruction Of their par
ticular class; and hence, it likewise is,
that we find them demanding exemptions
for certain special objects, because, in their
opinion, they deserve to succeed.
These appeals TO the favorofour Legisla-
lures have in many instances been success
ful. The valuation Of improved lands in o
state of nature, which was the rule prcvi-
GUS TO 1916, was intended as favor to the
agricultural interest. The exemption OF
tools and machinery was designed as an
encouraseme to the mechanics and man
their profits only was held out as a bonus
for foreign capital; while the exemption oi
property appropriated 10 educational and
charitable purposes, was intended as an ap.
proval Of those objects. Under this lolicy
the duplicate decreased until it embraced
only about oncfourth of the actual wealth
Of the State. Attempting to favor every
deserving object in society multiplied the
pleas for further exemptions, and there
was danger that the true idea of taxation
would be entirely lost. AS natural con
sequence, various special taxes were i'm
posed, which, however, produced but lit
tie revenue.
In 1916 a change Of our financial system
occurred Annual deficits compelled the
Legislature to return to what should be the
primary object of all tax laws, to wit; tht
collection Of revenue. Previous error!
were then in part remed ed, but many very
fragrant ones were continued from i'll ad
vised partially. A new tendency was
however, inaugurated; and the rule OF e
quality in taxation gained constant ST. ength
in spite of opposing interests. The Con
stitutional Convention met under these au
spices, and the tax rule established in tn
Constitution was the result. It's great prin
ciple is the abrogation of all arbitrary tax
alton. Man, as such, his business. occu
patton, and profession, are no longer sab
| icct to legislative caprice. Property i
the measure and basis Of taxation A few
exemptions for objects of almost universe
interest are unauthorized, but in such
manner that they can never become inde
pendent Of the popular will
The first General Assembly under tn
new Constitution passed such tax laws a
were supposed to be in acSor!ance with it
requirements. Differences OF constitution
arose as was to be expected, AMI were yer,
properly referred to the Court. whose de
cision has been acquiesced in by the grea
body of the people,
Il is not denied that the rule referred t
has produced occasionally some hardShips
but it is equally true that these hardship
would be scarcely observable, if, instead o
supporting exemptions and deductions W
would make the grand duplicate represen
the entire wealth of the State. 1t is est
mated that no less than three hundred mil
lions Of property in the State escaped tax
alton.
A clreful examination Of the question
will suggest MANY reasons adverse to an.
precipitate or unadvised changes in our ia:
laws. All lagree that property shall be tax
ed where it is BY uniform rule, that tn
resident and non resident owner shall pa
his due proportion, AMI that this proportion
shall include State, county, township an,
city taxes. The tax is on the propert
within the State, and not on its inhabitants
The lien for the tax is not upon the owne
but on the property. 1t makes no differ
ence whether the property is owned b.
residents or non residents. Possession, anr
not ownership, is the point of inquiry.
New York merchant doing business in ou
State will not be asked whether his 1apits
is his own or borrowed. The whole stoc
found in his possession is the measure {
his taxation. Our own merchants ar
treated precisely in the same way. A di
ferent rule would obviously work seriou
Injustice to Ohio merchants, because, wit
deductions for credits, foreign merchant
might trade in our State without payin
one dollar OF taxes. Again, Virginian
own lands in Ohio. They owe porto
of the purchase money either in one .