Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-01-12

VI uieSe dCiS ana ttenCed 10 supply lne uelclt
created 5y defalcaiiol
Ii thus appears that the rate of taxation r
General Revenue, ap, licable to the support of
the State Cover lmtnt, in all its Department,
Executive, Legislative and Judicial. aud the
payment of the cDst of Public Buildings and
the expenses of the Benevolent Institutions, is
less than half the general rate for schhols Id
librarlcs, I'd but seven-nimths of the gene: al
rate for the public debt: while il sinks almost
to lnsignitica Ice in conn aISoa with the local
taxation for County, Township. City, Village
and Schuol District purposes.
1t would coltribute much to a clearer under
sta ldIng of our revenue system by those en-
trssted with its administ sat;on As well aS by the
people at large, If all rates of taxation were
prescribe by single Law aud nnt by many is
at present; and | respectfully reco imeld the
elFe iiency If such al enactment to your con-
side alton
The receipts of the fiscal year 1858 from taxa
tIOn, tolls, colvicts earnings, aud all other
sources ofreveIue, properly so called. mclud-
ing the premium o. the temporary loan. were
S293l 1851. The recei rts from sales of school
id ministerial IN IDS and the princi. al of the
temrO v loa 1. and the amount of July interest
not called fo- il New York I'd therefore return
ed TO the Tr asurv.-all of which items corsti-
tute debt rather lhar revenue-weTe SS269t5 %.
The total se,ei Is, therefore. We S3.75S 72l 81
The disbursements were 81 3.5l5 1871. to
which shot III be added the excess of the defalca-
tioI over former apl a-eut bala lce. which wa
Sl3143.S5. making total of 1852 6O2 g.
The balance in the Treasury, therefore. at the
ca nm,ncement of the present fiscal year, was
! S226llS95.
| The lewis If each year produce the receipts
Of the next year. The receipts and dishurse-
inrnts uf the current year. therefore can at Irrs-
ent he only rstimate,i the lrvies Only. which
were made, part under the acts uf the last aud
in part unltr the acts nf pruc-,ling sessions are
certain. The tax 5 pail aud to he paid Intn the
treasury during te current year arise from th,se
l'-virs Referring You tn iorn-r communications
lar information relating To FORMER years, shall
state SunInarily the anh'unt of taxable values
and If iaxs lrvie, in lS5S The total number
OF icrrs rst,-,l tur taxation was y. 5.29S 963 The
valuation of these lands was 81 Z l~2. l52 that
uf TuwH and CITY lots Sl5I l02 SIS that Oi
chatt,ls. S25D.5l4 0-4: making the aggr-gntr
valuation Of all taxthl- IF"prty, SS40.oOn OH
The tax-s levied f'r general STATE purposes w-re
for Sinking Fund 81 .O47 9O2; fur general State
urIos,-s S:ie7 2n6; tar Cnmmnn Sch~,ls. 81 g.
259 u92: tor District School Librnrits SS} .92D
III all S297s I22 rhe levIes fur County pur
I-os-s were. far County EXPENSES. 81 l30 g 9; fl
| lirl grs. SOL 9SS. fur the P.ur 222 All; Gul
building. a2l.95I 81; for Roa,ls. 1904 ): fiI
liailr,a,is 462 4 %; in all - ol9 300 The lev
les for township. City. aud other lncal purI o.
s-s. wers-. for tnwnship EXPENSES. 2~4 05l: iul
schnols aud scliucl housrs. 43S 81 L.; tor city
town. an,l other .cial tax :, q % SIC; making
Il total fur township abd city taxes Of s 1856
67S; to which add for delinqurncir$ aud forfeit
urrs 572 6 %: making the aggregate Of county
ami other local taxes. S6.715 52S.
A slight degree of attention To these facis vii
correct the common nutInn that the addition t,
| rxisiing iaxatiuu of a new levy of some fraction
uf II mill cannut be of much qurnce. Til,
levy Tor school libraries IL S5]92l; vet the rat,
is tut one-tenlh OF IA mill. It is the aggr-gat,
uf such rates. which. considered Separately and
wIthouG reference to the sums Iro.luced seem,
So incnnsId-rlhlr, that CONSTITUTES the total Uur
| den of tuyItIun.
| While thvs- considerations must recommend
not to the General assembly only. but to the 10
cal authorities even more rinphatlcilly, the Gu
lies ui Iruieuee. iOrUearance, and earelui vcUn
umy. there IS yet suuIethImg IN the Ui. jrcts Il
which thu reve"ucs are devoted which may re
cucile us, measure, 10 Tie taxation
winch We bear. very large Iioprtioi vi al
the public Income Is tx, ended uIrvcIly for tbs
| common g,uI. The IevIes lor scnuuis, schuo
hsus-s aud libraries amounts, Tor example. u
81. lei .c22, Ur nearly Our-Ihird OF the tax IL
ant rurius and iur ali Iurpuses- Yet vino would
/ dispense with our schuUls, schUOl huIl~es or H.
brarIesI Who dues not know that Tins exiIvn
dllure is more than reiiuburs- III the enhanced
value UI property, aud the augmented power VI
the IHoplrl 10 taxation Iur these aud siniial
PURPOSES. the proceeds UeIhg honestly aud ecr
nUlnicaIly aPIlIe,i the people cneerIully cOnseut
They murrnur. and justly n.urnur, wnen IIrII
burdeiIs are augmented UeyUnd tile nIOrtIOn O
bcu' hts TOY IInIrUsIdvnce, waste or pVculatIon
For the prevention al these evils the IUI'lr must
lUuk to County Commissioners, fOwnshIp Trus-
tsrs. Boar,is oI Education. and City ami NIIla2y
| Councils, even more than To the General Assem-
by 1t cannot De tao Teeply Impressed upon
the public mud that the ,lI-erst,On committed
tu these local authorities, however limited and
guaried. must be necessarily large. aud that. Iu
Respect to the Imposition Ol lar the largest pro-
trItIon oi lxs. they Constitute the real lrssla
| tures. lvo much care cannot 6e exrfclsrd in
tile choice Ul cIllzens 10 hill these important po
sItIUns.
! 10 ensure the safest and most beneficial work.
| ing of our financial sy-trIn it desirable
| that assessment. levy, coll, etIOn and dlshuTss
meit be thought IL CLOSELY tugeth' IA possible.
l can no gUoI Reason why asses ments may
not Je made aud equ.lIze /. lvvIes detrrmInrd
and duplicates prepared during tine last quart
] Ul each n<cal Year. Tins would bring ivTIes la
10 close l'I"X nifty 10 coll, etIons, and Insure the
more exact rulurtlOn POSSIBLE briwern values
/ and tax NUr do l Percvive why County Trra-
surerS, collecting REVENUE tor the State. should
hot lie required to report their COLLECTIONS ut
6rleI intervals, in the same manner. as the col
lrctors OH canals. and hold them subject to the
! draft of the Comptroller or Why their final set
tleIrnts with the State Treasure should be de
iay-d to the late day now designated by law.
Each Year Incnine should, nearly us is
! praciIcaUie, lay each years EXPENSES. and no
money should remain IN the Treasury except
what Is needed IUr curTrnt dIsiur. .euients. The
Eissed ut Your late session. providing for the
seInI-aunual collection Of taxes was, in my julg-
menL. wise step the right direction, aud
am glai 10 know hIs given general Satisfaction
/ IN Its practical operation The act authorizing
driiIs by the Comptroller upon the County rrea-
surers. ior the taxes collected IN December. Just
past. in order 10 their application TO payment of
the interest due the first of the current month
was another step IowarIs the same end Justly
obnoxious to censure as was the practice of eol-
! lrctng from the County Treasurers 10y similar
drafts, IN advance of their regular settlements,
! large SUMS To be added to large balances already
in the Treasury. or To supply the place Uf large
Gala.ces iri.duently ntsiracted, it can now
hardly admit of question that our safest fu ure
pOlIcy will be To pay our January lnt~rrss from
DrermOer and our July interest irUm June eOl-
lecilons. As far In,ssiOle. also. the expenses
OF the first two quarters o. each fiscal year should
be betrayed from the former, and those of the
two last quarters irOm the latter COLLECTIONS.
! recommend such legislation may be deemed
Necessary To give practical fleet to these sugges
tions by provIdng Tor the prompt payment into
the State Treasury of the States proportion Of
take soon rs collected, aud requiring earlier
settlements by the County frCnsurers with the
State Treasurer. Such legislation would enable
the Auditor of State to lay before the General
Assembly. at an early day in each session. II
statement of the actnrl receipts from taxs i'll De-
ceuibrr. and the estimated receipts in June. as
we'll the actual and estimated receipts from all
other sourc,s during the year. and this state
rent would supply basis for economical and
intelligent appropriations for the ensuing three
quarters of the current and the first quarter Of
the next fiscal year.
A ju,licious law prescribing rates Of levy will
tend to ensure moderation IN take ton; the pay
ment Of current expenses from current ineor'e.
will prevent the evils of accumulation in the