The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-01-12

ture is more than reimOursed in the en-
HANGED value Of property, and the aug
mented power of the people? To taxa
tion for these and similar purposes, the
proceeds being honestly and economical
ly applied, the people cheerfully consent
They murmur. and justly murmur, when
their burdens are augmented beyond the
:Preportion of benefits by improviderce
waste or peculation. For the preveu-
tionFof these evils the people must look
70 County Commissioners, Township
Trustees, Boards of Education, and City
and Village Councils, even more than to
the General Assembly. 1t cannot be too
.deeply impressed upon the public mind
that the discretion committed to these
local authorities, however limited and
guarded, must be necessarily large, and
that in respect to the imposition of far
the largest proportion of taxes, they
constitute the real legislatures. Too
much care cannot be exercised in the
zchoice of citizens to fll these important
positions.
- To ensure the safest and most bene-
fcial workings of our financial system it
<sesms desirable that assessment, levy, col
lection and disbursement be brought as
elnsely together as possible. can see
.noegood reason why assessments may not
be fnace and equalizsd, levies determined
sand duplicates prepared during the last
!. quarter of each fiscal year. This would
bring levies into close proximity to COL
lkotions and ensure the most exact pro-
portion possible between values and tax
es. Nor do I perceive why County Trea-
.snrsrs collecting revenue for the State
sshould not be required to report their
seollections at brief intervals in the same
manner, as the collectors on canals, and
ekold them subject to the draft of the
-sGomptroller, orwhy their final settlements
sMith the State Treasurer should be de-
blayed to the late day now designated by
al a4iEach years income should, as nearly
cas- is practicable, pay each years expenses,
-ssnd no money should remain in the Trea-
s1ury except what is needed fo- current
disbursements. The act passed at your
sSlate session, providing for the semi-an-
xnual collection Of taxes was, in my judg-
sment, q wise step in the right direction,
sand Lam glad to know, has given gener-
eals satisfaction in its practical operation
The act authorizing drafts by the Comp
stroller upon the County Treasurers, fol
.sthe taxes collected in Decemher, just past
in order to their application to payment
Cf the interest due on the first of the cur
.srsnt month, was another step toward.
-7the same end. Justly obnoxious to cen
assure as was the practice of collecting from
sathe. County Treasurers by similar drafts
ain. advance of their regular settlements
-olafge sums to be added to large balan
.zces already in the Treasury, or to suppl,
tthea place of large balances fraudulent,
i.aabstrncted, it can now hardly admit O
ssqnestion that our safest future policy viii
!1be to pay our January interest from De
scetnher and our July interest from Jun
.Tcollections.s As far as possible, also, tn
70 expenses 'ofthe first two quarters of eacl
-isfscal year should be betrayed from tn
former, and those of the two last quar-
q tersfrom the latter collections. / recon
- mendnsuch legislation as may be deeme,
;. aiecessary to give practical effect to thes
suggestions by providing for the promr
a payment tinto the State Treasury of tn
States proportion Of taxes as soon q
collected, and requiring earlier settlement
osby the County Treasurers with the Stat
= Treasurer. Such legislation would enc
,sble the Auditor of State to lay before th
General Assembly, at an early day
"a each session, statement of the aclus
:, receipts from taxes in December, aud tl
estimated receipts in June, as we'll of til
-sactnsl and estimated receipts from a
.sother sources during the year, and th
statement would supply basis for ecor
s,4opical and intelligent appropriations fc
the ensuing three quarters of tho cul
z rent and the FAST quarter of the next e.
calsyear. a.
sad A judicions law prescribing rates (
levy will tend to ensure moderation
kstaxation; the payment of current expel
i see from current income will prevent I'll
=; evils lof accumulation in the Treasury; IL
erestriction of appropriations to actu
.ssFeceiptsso and of expenditures to appr'
ss,pristiops will restrain the former, legisls
.xsiyes and the latter, administrative e,
sstrayagnnce. These, in my judgment al
othe essentials ofa good financial system
.bssrU Uadera such system the custody
s.4he public revenue would involve far le
hazzard than heretofore. Still, und
,.sny. system, while collections from tax
Iofqr ell purposes. State and local. cann'
srhe expected soon to fall below four mi
: liessr and may exceed, as in 1854 aud
.sthe,presept year four millions and ha
s,semi,aInnalIy, fof which a moiety will nj
.ybs required: for Disbursement until som
time; 4 after collection and portion wi
remain for six months or more, its poll
.,,efcgstody viii remain ofgreat importanc
80. The safe keeping of the public none
.thsrePrc. properly engaged large sha
.,;of the. attention of your Immediate pred
cessors. as & well as of your own. III