Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1856-01-23

duclions. leaves very little opportunity
for individual evasions. Its assessments
and valuations are more easi perfected;
they may be made quicker and be far
less inquisitorial. Such system must
eventually recommend itself to all as the
one best adapted to our circumstances as
people. Under it the measure of tax
alton would be based upon a general
principle-Ihat principle would be ea-
forced by the people themselves. They
would watch and expose individual fail.
ures to list. and thereby carry out the
honest object of the law. Then The peo-
pie will soon habituate themselves to
look for and detect the true cause of any
increase in the taxes. and their reforma-
tory efforts being rightly direcled, would
always be successful.
The preceding remarks are not intend
I'd to preclude all amendments to our tax
law. On the contrary, it is admitted
that several might be made which would
render them more efficient. The assess
ments and valuations of personal prop
erty, especially. should be accelerated,
so that little if any property could be
listed twice. There is no reason why,
by proper ub-divisionS, it could not be
done within few days. This would moi
increase the expense. The phraseOlogy
of the tax law might also be made more
definite in many instances. The word
credits" should be so qualified as 10
include only such ou standing dues as
have assumed definite shape and val
ne. Thus equalizing and perfecIing our
tax laws. and regulating and reducing
the taxes themselves. by imposing proper
restraints on the aulhori les that levy and
expend them, we shall have true public
economy, light expenditures, and wise
distribution of the same. together with a
faithful app licauon of tie peoples money
to the frugal purposes of democratic
government.
Intimately connected with the lax laws
is the custody of the public money be-
tween its collection and disbursement.
The money collected upon the grand du
plicate in one year is not discussed until
the year following, so that much of ouT
! public revenue remains one year and
more in the State ard County Treasu-
ries. Evils have arisen from this which
require early attention. Our revenue
officers have thus been tempted to use
the public funds Tor purposes of private
emolument. The pernicious influences
that must necessarily flow from such
malfeasance, to say moth ng Of the dan
ger 10 which the public treasure is ex
posed, are too nbvi US for comment.
Mr. W uld it change the matter BY
depositing the public funds with banks.
| The best treasures of free and intelli-
geLt people are their own pockets. and
no Government has any right to deprive
its members of their means one moment
sooner or longer, than is unayoidably
necessary for the public service. From
these considerations, | would respectful
y suggest that our assessments, valua-
tions, and everything connected with the
making up of the grand duplicate and
the subsequent collecii n OF the rev nues,
be so arranged as TO bring the collection
and ,isbu sement of our taxes within the
same year. Af:er careful deliberation /
can see no unsurmountable obstacle to
such an arrangement. The accelera-
lion of the as esSments is, as already sug
gesled, dictated by other reasons. Eve
ry thing relating to The preparation OF
the grand duplicate being paid by the
day and the amount of work, il is easily
seen that the expenses of accelerated ac-
ton would not be greater than at pres
ent. Ii, in addition to this, the taxes
could be collected semi-annuaIly. instead
of annually, as they now are, they would
be far less severely felt by the people
Their present collection occurring at the
very period when money is most needed
for the produce and provision business
of the country, aggravates their exae
tons. At all events, the most stringent
laws should at once be passed against
the private use of the revenues of the
stale which no well organized Govern
ment will permit for moment.
Several of the appeal cases in refer
enee TO the question of the bank taxa
lion are still pending before the Supreme
Court of the United States. | have
no official information as to the time
when final decision may be expected.
Two cases, the Piqua Branch Bank Us
the Treasurer of Miami county, and The
Ohio Life Insurance and Trust C0mpa
nv Us the Ire asurer Of Hamilton county,
involving The right of the Stale to tax
hanks, were tried in the Supreme
Court of the United States, at the May
term, 1854-George E. Pugh and r. p.
Spalding appearing as counsel on the
part of the State. The decision was
against the State in the first case, and
for il in the second. The Court was not
unanimous in either decision. The cases
a.e both reported at length in the 10Th
volume OF Howar1's Reports.
cannoI disguise the humiliation [ feel
at seeing the sovereign State of Ohio ar
arranged and placed ON trial before that
tribunal by certain corp rations within
her own boundaries. because, in an hour
of misplaced confidence. she bestowed
upon them undue privileges and exemp
tions. She has vi,laled no contract with
these corporations, while they have
scarcely made an effort to accomplish
the purpose for which they were created.
Instead of furnishing a currency equal
TO, and redeemable in specie, they have
too frequently flooded the country with
deprecated bills.
The taxes on the people of the State
have been nearly trebled since these in
stitutions were established. They have
borne the expenses Of an extensive an
costly system of the internal improve
menIs Avenues of commerce, OF indus
try and trade, have been opened in every
part of the State, and while these bank
ing corporations are the greatest benef-
Charles from those several enterprises,
they refuse to share with the people the
heavy burdens which have been thereby