The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1856-01-16

eSh VI PdOhS NOhtiaSleb SuOinCihB hO9S
that may be entered into on the part Of
counties. townships, and other corporations,
As well as on the part Of the State.
The irresponsible and extravagant sys-
tenn Of administration which prevails 10 some
Of our counties and cities, furnishes the
principal cause for the eXacu rs which are
generally complained Of These public
contracts are granted to favroites, which oc-
casion the most lavish expenditures. There
also We find officers with incomes which 1
shock all ideas Of public compensate on
These things have their effect upon the gen !
eral tone Of our public morals. County re-
form is duty enjoined by every considsra-
ton Of public virtue. Some who suffer un-
der these evils denounce the tax.law with
out much consideration as 10 the cause oi
the heavy burdens under which they are
laboring; but little closer reflection would
show them that i; is the taxes. not the tax
law which arc exorbitsnt. and that the tax
law is but the anwelcome witness. The To-
cal treasures should be brought under the
same systtmatized restraint as the State
treasury. The heavy drafts upon them un
der the pretense of some Law, must be efiec-
tually checked, and the requirements Of the
Constitution that "no money shall be drawn
from any county or township treasury ex'
eept BY authority OF law" must bs rlgor-
ously enforced, The General Assembly
should distinctly designate the specific au'
thOrity upon whose appropriation the pub
lie moneys shall be disbursed. Our courts
have been in the habit of ordering county
auditors and treasurers to pay out moneys
for purposes Of personal convenience an
exercise of power for which / can hnd no
warrant in the Constitution. These orders
are only obeyed from a fear of the aPparen,-
ly unlimited power Of the courts TO punish
fOr contempt. The fees Of county officers
should be thoroughly revised. and the law
providing for removal from Office and other
punisF ments for peculation, should be made
more stringent. s..fe-s. .4tt ,.aa o
Some two or three OF the larger counties
Of the State, might be supplied with Boards
more numerous than that Of the present
County Commissioners. The public inter-
ests would be better guarded, and the pow
er to levy taxes and make appropriations be
brought under greater degree ofresponsi-
bility The separation of civil from Grimm
al business, with distinct officers for each
, court, would also facilitate the business oi
such counties Sithout any increase OF the
} public expenses
As to the mere machinary for the collec
. ton of the taxes, it must be admitted, as &
} general truth, that such enactments are but
, approximations 10 what ahould be their le
climate object. viz, their equitable aPpor
tionment among the individuals composing
lii. Private ingenuity counterac,s the bcs
e designs Of the legislator; and many person
e often succeed in pushing their own prope
: burdens upon stbers. Frequently. too, 'h'
Legislature uses the taxing power Tor favor
7 ing or discouraging speclnl interests or oo
r ects. This was SO long and SO general.
i acquiesced in, that the idea became preva
e lent that taxes are levied, not so much 10
e purposes Of revenue, as for those Of favolit
i ism OF oppression Hence, we find person
r denouncing taxes, although imposed b,
Z general laws, as being aimed at the destruc
n ton Of their particular class; and. hence.
like SiSe is, that we End them deman lin
II exemptions for certain special objects. be
! cause, in their opinion, they deserve
- succeed.
!. These appeals to the favor Of our Legisla
:, lures have in many instances been success
e full. The VALUATION Of improved lands in
- state Of nature, which was the rule pieviou
d to l846, was intended as favor TO the al
e ricultural interest. The exemption OF too
and machinery was designed as an en"our
g asemtnt to the mechanics and manufacl,
(. rers Of the State Taxing banks on the
~ profits only was held out rs bonus for fo
ii eigu capital; while the exemption OF prope'
le ly appropriated 10 educational and Charts
Al bic purposes, was intended as approval
,g those objects. Under this policy the dupl
e cate decreased until it embraced only abo
% one fourth of the actual wealth Of the Stat
y Attempting to favor every deserving obje
n. in society multiplied the pleas for furlh
e. exemptions, and there was danger that Il
te truc idea OF Taxation would be entirely los
DR. AS a natural consequence, various specs
r. taxes were imposed, which, however, prod'
at ced but little revenue. as .4.a 85
n, In 1916 change of our financial sy
We TEN occurred. Annual deficits compcll'
to 1.-The Legislature TO return to what should
e. the primary object Of all tax laws, TO wi
We the collection ofreyenue. Previous frro
es were then in part remedied, but many We
he fragrant ones were continued from i'll adv
i'll sed Partially. A new tendency was ho'
be ever, inaugurated; and the .ule Of equali
.ai in taxation gained constant strength.
lst spite OF opposing interests The Consiit
'al tlonal Convention met under these auspic
ul. and the tax rule established in the Cods
I'D tuition was the resu t. Its great princiE
is the abrOgation Of all arbitrary taxation,
Of Man. as such, his business, occupation, q
ry profession; are no longer subject to legisl
on tive caprice. Property is the measure ~
Ie, basis Of taxation. Al few exemptions
ed objects of almost universal interest are a
on thorized, but in such a manner that th
as can never become independent Of the pop
th- lar will.
The irst General Assembly under I
by new Constitution passed such tax laws
irs we're supposed to be in accordance with q
Of requirements. Difference Of Construct
Try arose, as was to be expected, and were ye
10 properly referred to the Court. whose
" cision has been asquiesced in by the gre
lty body Of the people. 81 a os1ag W
ed is not denied that the rule referred
'ix has produced occasionally some harlsh
Ter but il is equally true. that these hardsh
las would be scarcely observable. v. instead
las supporting exemptions and reductions.
to would make the grand duplicate Tspres'
he the entire wealth Of the State. IL u n
ng mated that no less than three hundred 2
on- lions Of property in the State escaped Z