The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-01-14
WHOLE NO., 47O.


produced. seems SO incons derablo, that con.
stltutos the total burdod of taxation.
A largo proportion of all ito public in.
como is expended directly for the common
good. The ovics for schools. school bouses
aud Libraries amount, for example,, TO &c.
ISL .S22, or nearly ote.third of the taxes in
all forms and for all purposes To taxation
tor these aud similar purposes, tho proceeds
being honestly and economically applied.
tho people cheerful consent. They mur.
mur, and justly murmur, when their bur.
u"hs arc augmented beyond tho propor.
ton Oh benefits by improvidence, waste or
pccu'aUon. For tho prevention of these
owls the people must look to County Com.
mlssicncrs, Township Trustees, Boards Of
Education, and City ard Village Councils,
oven moro than to the General Assembly
II cannot bn too deply impressed upop the
pnbIlc mind that tho discretion committed
to these local authorities, however limited
and guarded, must be necessarily large. and
that, in respect to tho imposition of far tho
largest proportion of taxes, they constitute
tho real legislatures. Too much caro- can,
not DO exercised in the choice of citizens to
I'LL these important positions.
To ensure tho safest aud most beneficial
workings OF our financial system, it secns
desirable that assessment levy, collection
and disbursement be brought as closely to.
gcther as possible can see no good rea.
son why assessments may not DO made and
cluaIizcd, leyics determined and duplicates
prepared, during tho last quarter Of each
Iiscal year This would bring loyies into
close proximity 10 collections, aud ensure
tue most exact proportion possible between
values and taxes. Nor do / perceive why
County lreasurers collecting revenue for
INC State should not be required to report
thnir COLLECTIONS at brief intervals, in the
same manner as the collectors on the canals,
aud hold them subject TO the draft of the
Comptroller, Or why their final settlements
with the State Treasurer should bo DELAYED
to tho late day now assigned by law.
Each years income should, as nearly AZ
practicable. pay each years expenses. and
no money should remain in the Treasury
except what is needed for current dsburse-
ments. Tho act passed at your late session,
providing for the semi-annual collection of
taxes, was, in my judgment. IA wise stop IN
the right direction, and | am glad to know,
has glvon general satisfaction in its practical
operation. The act authorizing drafts by
tho Comptroller upon the County Treas
urers, for the taxos collected in December.
Just past, in order TO their application to
payment of the interest due on the first of
tho current month, was another step
towards tho same end.
Justly obnoxious TO censure as was tho
practice of collecting from tho County
Treasurers by similar drafts in advance Of
their regular settlements, large sums to DO
ndded to large balances already 10 tho
Trcasury, or to supply the place of large
balances traudulcntly distracted, it can now
haruly admit OF question that our safest
future policy will be to pay our January in.
tercst from December, and our July inter.
est IRON June collections. As far as posi-.
bic, also, tbs expenses of the first two
quarters OF each fiscal year should bo do
irayed from the former, and those of tho
TWO last quarters from tho latter collections.
| recommend such legislation as may be-
deemed necessary TO give practical effect TO
these suggestions by providing for tho
prompt payment into tho State Treasury Of
tho states proportion of taxes as soon az
collected, aHd requiring earlier settlements
by tho County Treasurors with the State
Treasurer. Such legislation would enabla
the Auditor of State TO lay before the Gen.
crai Assombly,at an early day in each session,
Astatement OF the actual receipts from taxes
IN December, and tho estimated receipts in
juno, as we'll as of the actual and estimated
receipts from all other sources during tho
year, ami this statement would supply
basis for economical and intelligent appro-
pratIons for the ensuing three-quarters OF
the current and the first quarter of the nelt
fiscal year.
Juccious law prescribing rates of levy
VIII tend to ensure moderation in taxation;
inc payment OF current expenses from cur
rent Income will prevent tho evils of accu.