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

causes which have So disproporlionately
swelled the burden of the people. you,
coming from all parts of the State, can
no doubt, explain TO each other.
In reference TO these causes. however,
and especially the fees of county and
other local tfficers, it would prove o!
much assistance in your deliberations, il
n the early part of the session you would
order suitable inquiries to be addressed
TO the proper authorities.
All viii. admit that The public burdens,
for government happily so very cir
cumscribed in its sphere as ours, are
high beyond apology. True, high tax
es are not of themselves conclusive evil
dence of bad, nor low taxes always proof
of good government; yet they are a
matter proper for comparative inquiry.
especially, where the rise is sudden
Such examination, lead to reliable infor
nation, both as to the amount. and.
which is a more important point. the
purposes to which Il e money is applied.
Sound political economy does not rest on
any specific amount Of taxation but
rather on such an administration of pub
lie affairs, as guided by proper spirit
of frugality and republican simplicity
discharges scrupulously every duty es
sential t" the public welfare. Every Fl
nancial transaction should be subjected
to the most rigid accountability. and all
misapplieariuns of the public money be
severely punished.
Public virtue is essen ial 10 the main
tenance of republican government. and
he is the mos' dangerous offender who
attempts 10 undermine o destroy it.
The people of Ohio justly complain
of high public exaeiions. They hav,
deputed you TO reduce them. Every
property holder in the State enjoins this
upon you as your great duty. But re-
form, TO be beneficial must take the right
direction. To produce high taxes, or O
connlve at exhorbitant fees and salaries.
IS wrong; but to misdirect endeavors 10
correct public abuses is no less mischiey
Gus. Unmatured wholesale reductions
of fees and salaries are sure 10 be repeal
ed. Such measures always lose to the
people the real reform which they de
mand. True reform first ascertainS
carefully where extravagance and NAL
feasance exist. 1t exposes and correctS
them. 1t screens no public abuse from
merited obloquv, and yet it shields from
unjus'. sweeping censuie the upright
public servant. 1t examines into and
therefore understands public evils and
the laws which follows become. in con
sequence OF their wise discrimination, the
permanent pulley ofthe State.
Questions arising out Of and connected
with public revenue. have heen vexatioIS
in all i.ges and in all governments They
are so in ours. Taxes, whether levied
by monarch S arbitrary will. or through
the legal action of popular government,
are unpleasant to those who pay them.
The number of those who are anxious TO
share the expenditures of the govern
ment. is far greater than those who vol
unteer 10 contribute towards them. Prop
osilions to deplete the Treasury for OBJ
jects of speculation. ornament and pride.
find frequently more supporters than
those of acknowledged general utility.
The revenue officer who collects the
taxes rendered necessary in consequence
of some ill-advised appropriation, is al
WAYS blamed, while he who occasioned
them often escapes the public censure.
The Constitution wisely provides "tha
every law imposing tax shall stale dis
rinctly the object of The same, 10 W ich
only il shall be applied" If this pro-
vision, in its full meaning and intent,
were properly carried out so as to enable
the public to fix with certainty the re-
spon>ibility nf lakes upon those who real
ly occasion them, il would. to great ex
tent, guard against inconsidcrate public
outlays. Profiigacy would be earlier
exposed, and the required reform applied
in season to prove "A remedy
We should discriminate between the
mere machinery for the collection of tax
es and the influences leading 10, and the
Authorities directing the levy. Our rev
enue laws should afford TO the tax pay
ers frequent and early opportunities to
watch, judge and direct our financial
policy. The fewer Indirect and special
taxes we have, the less chance there is
to conceal improper expenditures, and
the more certainty will the rise and fall
of direct taxes indicate the financial abil
ity of our government. We are rapidly
approaching the period when our direct
property taxation will afford such indi-
cation, unless we purposely counteract
this tendency. Special taxes are becom-
ing imperative, their levy, indeed, being
OF doub ful constilutiorality. The ex
traneous revenues to the State Treasury
are likewise constantly diminishing. and
nearly all our resources will soon have
to be derived through the grand dupli
cate. We shall then, with greater Ger.
tainty and simplicity in our finances,
have the unerring index above alluded
10.
The constitutional provision upon the
subject is guaranty against arbitrary
taxation. Heretofore such a guaranty
has been secured TO corporations alone
through judicial inierposiiion; now they
and the people equally enjoy it BY consul
rule. In other governments the
taxing pOver is without limitations; 10
ours ii is restrained TO property tax
The power to borrow is also wisely con.
fined within very narrow limits. Under
such a system, financial abuses cannot
be long concealed. because the amount
of taxation will indicate to each FAX pay
er the degree of economy or wasterul-
ness that may. at each period charac
terized the government. The fact t. at
taxes are one thing. the tax law another.
will then become apparent 10 all and
we will look to the General assembly,
and TO tho local authorities of the State,
for reduction of taxes, rather than to
Executive officers. Any attempt to re-