The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1856-01-17

public contracts, embracing those that NAV
be entered into on the part of counties.
townships, and other corporations, A we'll
as on the part Of the State.
The irresponsible and extravagaut system
ot administration which lfprevails in some of
our counties and cities, furnishes the princi-
pal cause for the exactiOns which are so
generally complained of. These public
contracts are granted to favorites, which oo-
casOn the most lavish expenditures. There,
also, we find officers with incomes which
shock all correct ideas Of public compensl-
ton. These things have their effect upon
the general tone Of our public morale
County reform is duty enjoined by every
consideration of public virtue. Some who
suffer under these evils denounce the tax
law without much consideration >as to the
cause Of the heavy bordens under which
they are laboring; but little closer rehec-
tion would show them that it is the taxes,
not the tax law, which are exorbitant, and
that the tax law is but the unwelcomed wit
ness. W.
The local treasurers should be brought DIN.
der the same systematized restraint as the
State treasury. The heavy drafts upon them
under pretence OF some law, must be effec-
t1ally checked, and the requirements of the
Constitution that ono money shall be drawn
from any county or township treasury except
by authority at law" must be vigorously en-
forced. The General Assembly should dis
tinctly designate the specific authority upon
whose appropriation the public moneys shall
be disbursed. Our courts have been in the
habit of ordering county auditors and treas
urers to pay out money for purposes Of per-
soma! conyenience-an exercise power for
which can find no warrant in the Consti-
tuition. These orders are only obeyed from
fear of the apparently unlimited power OF
the courts to punish for contempt. The fees
of county officers should be thoroughly re-
vised, and the law providing for removal
from offices and other punishment from pee
uation, should be made more stringent
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-
est would be better guarded, and the power
to levy tuxes and make appropriations be
brought under greater degree OF RESPONSE
nal business, with distinct officers for each
court, would also facilitate the business Of
such counties without any increase of the
public expenses.
Asto the mere machinery for the collec-
tion ofthe taxes, it must be admitted as gem
eral truth, that all such enactments are
but approximations to what should be their
legitimate object, viz: their equitable appor-
tionment among the individuals composing
it. Private iDginuity counteracts the best
designs Of the legislator; and many persons
often succeed in pushing their own proper
burdens upon others. Frequently, too, the
Legislature, uses the taxing power for favor
ing or diseouraging special interests or OBJ
jects. This was so long and SO generally
acquleced in, that the idea became prevalent
that taxes are levied, not so much for purpo-
ses of the revenue, as for those of favoritism
or oppression. Hence, we find persons de-
nouncing taxes; although imposed by geuer-i
laws, as being aimed at the destruction Of
their particular 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 favor of our Legis.
latures have in many instances been sue
cess(ul. The valuation OF improved lands
in state of nature, which was the rule pre-.
vious to 1916, was intended as favor TO the
agricultural interests. The exemption OIL
tools and machinery was designed as an en-
couragement the mechanics and manufac.
lures Of the State. Taxing banks Of their
profits only was held out as bonus for for
eign capital; while the exemption Of proper
ty appropriated to educational and charitable
purposes, was intended as an approval OF
those objects. Under this policy the dupli-
cate 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 further
exemptions, and there was danger thut the
true idea of taxation would be entirely lost 3.
AS natural consequence, various specialI
taxes were imposed, which, however, pro-
duced but little revenue. gi
In 1916 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: the
collection ofdrevenue. Previous errors
were then in part remedieG, but many very
fiagrant ones were continued from ILL advis.
ed Partially. A new tendency was, howev
er, inaugurated; and the rala Of equality in
taxation gained constant strength, in spite
of opposing interests. The Constitutional
Convention met under these auspices, and
the tax rule established in the Constitution
was the result. It's great principle is the
of all arbitrary taxation. Man,
as such, his business, occupation, and pro-
fession, are no longer subject to legislative
caprice. Property is the measure and ba-
sis of taxation. A few exemptions for OBJ |
iects of almost universal interest are au.
thorized, but in such manner that they can
never become independent Of the popular
will. S eaI
The first General Assembly under the
were supposed to be in accordance with its
Dfferencc,' OF construction
arose, as was to be expected, and were very
referred to the Court, whose decis-
ion has been Scquieseed in BY the great body
of the people.
II Is snotlenied that the rule referred to has
produced occasionally some hardships, but
it is equally true that these hardshps would |
be scarcely observable, II, instead OF sup
porting exemptions and deductions; we
would make the grand duplicate represent
the entire wealth Of the State. 1t is esti- |
mated that no less than three hundred mil
lions of property in the State escaped taxa.
Iion. M
A careful examination Of the question will /
suggest many reasons adverse to any pre-.
,ipitate or unadvised changes in our tax.
laws. All agree that PROPERTY shall he fax.l