The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1856-01-17

treasury. except by authority of law, :"
must be enforced The General Assem-
bly, should distinctly designate the speci
ic authority upon WHOSE appropriation
the public moneys shall be disbursed.-
Our courts have been in the habit OF or
dering county auditors and treasurers to
pay out moneys for purposes OF personal
convent nce--an txercs. OF power Tor
which can find no warran; In the conStl-
tut on. These orders are only obeyed
from fear of the apparently unlimited
power OF The courts to punish for contempt.
Fhe fees of county officers should be
thoroughly revised. ant the law proSi-
ding for removal from Office and other
punishmcnts for peculation 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
public interests would be better guarded,
and the power to levy taxes and make ap
preparations be brought under a greater
degree of responsibility. The separation
of civil from criminal business, with dis
tinct officers for each court, would also fa-
ciiilale the business of such counties with
out any increase of the public expenses.
AS to the mere machinery for the col
lection of the taxes, it must be admitted.
as general truth, that all such enact
ments are but approximations to what
should be their legitimate object, viz:
their equitable apportionment among the
individuals composing it. Private inge-
nuitv counteracts the best designs OF the
legislator; and many persons succ ed in
pushing their own proper burdens upon
others. Frequently. too, the Legislature
uses 'he taxing power for favor. or dis
couraying sp cial interests or obJect> -
This was SO long and SO 6 nerahy acqui-
esced in, that he idea became prevalent
that taxes are levied, not SO much for the
purpose Of revenue, as for those OF favor
Itsm OF oppression. Hence, We lind per-
sons denouncins taxes although imposed
by general laws, AS beng aimed at the de-
structlon of their particular class; and +.
hence, it likewise is, that we 6ed them de-
mandins exemptions for certain special OBJ
lects, because, in their opin.on, they de-
serve TO succeed.
These appeals to the favor of our.Legis
latures have in many instances been sac
cesstul The valuation of improved lands
IN state of nature, which was the rule
previous to 1916, was intended as favor
to the agricultural interest. The exemp-
ton of tools and machinery was designed
as an encouragement to the mechanic and
manufacturer Of the State. Taxing banks
on their profits only was held oat as a
bonus for foreign capital: while the exemp-
ton OF property appropriated to education
al and charitable purposes was IN ended
as an approval of those objects. Under
tll1s policy the duplicate decreased until it
embraced only about one-fourth of the
actual wealth Of the State. Attempting
to favor every deserving object in society
multiplied the pleas for turtherexemp'iuns
and there was danger that the true idea
Of taxation would be entirely lost. AS a
natural consequence, various special tax
es were imposed. which, however, pro
duced but little revenue.
In 1916 change of our financial sys-
tenn occurred. Annual deficits compelled
the Legislature to return to what should
be the primary object OF all tax laws, to-
wit: the collection revenue. frevlous er-
rors were then in part remedied. but ma
ny very fagrani;ones were continued from
ill-advised partiality. A new tendency
was, however, inaugurated; and the rule
of equality in taxation gained constant
strength in spite of opposing interests
The Constitutional Convention met under
these auspicies, and the tax rule estab-
lished in the constitution was the result
Its great principle is the abrogation of all
arbitrary taxation. Man, as such, his
business, occupation and profession, are
no longer subject to Legislative caprice.-
Prop rty is the measure and basis of lax
alton. A lew exemptions for objects OF
almost universal interest are authorized,
but in such manner that they can new
er become independent of the popular
will.
The first General Assembly under the
new Constitution passed such tax laws as
We're supposed to be in accordance with
its requirements. Difference of constiu :
llon arose, as was to be expected, and
Were very properly re erred To the court,
whose decision has been acquiesced in by
the = reat BODY of the people.
1t is not denied that The rule referred TO
has produced occasionally some hardshipS
but 1t is equally true that these harlslps
would be scarcely obsery able. if, instead
OF supporting exemptions and deducti ms,
We would make the grand duplicate rep
resent the entire wealth OF the State. L.
is estimated that no less than three hun
dred millions OF property in the State es-
capped taxation.
A careful examination Of the question
will suggest manly reasons adverse to any
precipita,e or unadvised change IN our
tax laws. All agree that property shall
be taxed where 1t is by a uniform rule,
that the resident and non resident owner
shall pay his due proportion, and that his
proportion shall include State, coun y,
township and city taxes. The tax is on
the property within the State, and not on
its Inhabitants. The lien for the tax is
not upon the owner, but on the property
1t makes no difference whether the prop
is owned by residents or non-Tesldents.-
Possession, and n t ownership, is the
point OF inquiry A New York mer-
chant doing business in our State will not
be asked whether his capital is his own or
borrowed. The whole stock toun in his
possession is the measure of his taxation
Our own merchants are treated in the same