Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1859-01-04

Bridges, S3Ol, ,SSS; loT the poor, SZSS,4fI; IOT
buildings, 1926, 1854; for roads, $3.50, ,435; for
| Railroads, S462, ,430 in all s., ,649, ,2I0. The
levies for Township, City and other local pur-
poses, were, for township expenses, S2s4, ,05l ;
! for schools and schoolhouses, 81 ,438, ,Sll; for
City, Town and other special taxes, 81 ,633 $40
making total for Township and City taxes OF
So, ,356,67s; to which add for delinquencies and
forfeitures, S572, $50, m king an aggregate of
| County and other local taxes of Sc, ,77S 528.
A slight degree of attention to these facts
! will correct the common notion that the addition
to existing taxation of new levy of some frae-
tion of mill cannot be OF much consequence.
The levy for school Libraries is $50, 800; yet the
rate is but one tenth OF a mill. 1t is the aggre-
| gate of such rates, which, considered separately
and without reference 10 the sums produced,
seems ineonsiderable, that constitutes the total
| burden of taxation
While these considerations must recommend,
not to the General Assembly only, but to the
| local authorities even more emphalieally, the
duties of prudence, forbearance, and careful
economy, there is yet something in the objects
to which the revenues are de oted which may
| reconcile US, in some measure, to the taxation
which we bear. A very large proportion of all
the public income is expended directly for the
common good. The levies for schools, school
81 7sl ,s22, or nearly one third of the taxes in
all forms and for all purposes. Yet who would
dispense with our schools, school house, or IL
braries Whs does not know that this expen-
diture is more than reimbursed in the enhanced
value of property, and the augmented power o
| the people To taxation for these and similar
purposes, the proceeds baing honestly and ecoD-
omically applied, the people cheerfulIy consent
| They murmur, and justly murmur, when their
burdens are augmented beyond the proportion
| of benefits by improvidence, waste or pecull-
ton. For the prevention OF these evils the peo-
pie must look to County Commissioners, Town
ship Trustees, Boards of Education, and City
and Village Councils, even more than to the
General Assembly 1t cannot be too deeply i'm
pressed 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 ex-
ercsed in the choice of citizens to fill these i'm
portant positions.
To ensure the safest and most beneficial work
! ings of our financial system it seems desirable
that assessment, levy, collection and disburse-
ment be brought as closely together as possible.
| can see no good reason why assessments may
not be made and equalized, Ievies determined
and duplicates prepared during the last quarter
of each fiscal year. This would bring levies
into close proximity to collections and ensure
the most exact proportion possible between val
ues and taxes. Nor do l perceive why County
| Treasurers collecting revenue for the State
should not be required to report their collections
at brief intervals, in the same manner Us the col
lectors on the canals, and hold them subject to
the draft Of the Comptroller, or why their final
settlements with the StIte Treasurer should be
delayed to the late day now designated by law
Each years income should, as nearly as is
practicable, pay each years expenses, and no
| money should remain in the Treasury except
what is needed for current disbursements. TIE
act passed at your late session, providing for
the semi-annual collection of taxes was, in my
judgment, wise step in the right direction,
and am glad to know, has given general sat.
isfaction in its practical operation. The act
authorizing drafts by the Comptroller upon the
County Treasurers, for the taxes collected in
December, just past, in order to their applica
ton to payment of the interest due on the first
of the current month, was another step towards
the same end. Justly obnoxious to censure as
was the practice of collecting from the County
Treasurers by similar drafts, in advance of theil
gegu 5ar iIett efments, large sums to be added tC
supply the place OF laEge raIFIr''.sss
distracted, it can now hardly admit OF question
that ou. safest future policy will be to pay ou
January interest from December, and our Jul
interest from June collections. As far as pos
sible also the expenses of the first two quarter
of each fiscal year should be betrayed from til
= former, and those of the two last quarters fror
f the latter collections. / recommend such Il
I gislation as may be deemed necessary to Civ
? practical effect to these suggestions by prov
T ding for the prompt payment into the Stat
: Treasury of the States proportion of taxes a
4 soon as collected, and requiring earlier settle
d ments by the County Treasurers with the Stat
r Treasurer Such legislation would enable IL
. Auditor of State to lay before the General A
t sembly, at an early day in each session, stat
4 ment of the actual receipts from taxes in D.
II cember, and the estimated receipts in June, 1
d well of the actual and estimated receipts fro
u all other sources during the year, and th
e statement would supply a basis Tor economics
and intelligent appropriations for the ensuln
e three-quarters of the current and the first qua
e ter of the next fiscal year.
IT A judicoas law prescribing rates of levy "
% tend to ensure moderation in taxation; the pa
le ment of current expenses from current ineon
Of will prevent the evils of accumulation in t
0, Treasury; the restriction of appropriations
of actual receipts, and of expenditures to apps
s, priations will restrain, the former, legislatiy
" and the latter, administrative extravaganza
These, in my judgment, are the essentials of
or good financial system.
of Under such system the custody of the pu
.. lie revenue would involve far less hazard tn
he heretofore. Still, under any system, while c.
he lections from taxes for all purposes, State a
IS local, cannot be expected soon to fall belC
a four millions, and may exceed, as in 1854 a
tie in the present year four millions and h
n semi-annuallY, of which a moiety Will not
"a required for disbursement until some time al
nd collection and a portion will remain for
months or more, the point of custody will ]
er. main one of greatimPortanee
n The safe keeping of the public money, the
he fore, properly engaged large share OF the
re- tention Of your immediate predecessors, as "
at as of YOUR own. The chief essential point
" difference between the modes adopted seems
ID. be that the latter, while requiring ample secu
ties from depositaries for payment on demand,
TX not contemplate the withdrawal of the mon'
Ter deposited from the transactions of business,
no til wanted for public purposes, while the lat
3 seems to intend the actual keeping OF all pub
ooI moneys in the hands ofState and County Ire
the urers, until required for disbursement IN {
er- charge of public obligations. If the safety ct
Dre public moneys is equally insured by either mo
ms the former appears to be entitled to preferen
ere for money is machinery, whose work Is
ere change, and It is obvious that the WITHDRAW
g. from use of considerable sums for eonsidera
ex- periods must in some measure interrupt and {
ent barrass the operations of business But SAT
,tal is the paramount consideration, and no mod
nry custody is admissible which does not secure
ent as far as it can be secured in any mode.
In former communication l thought 1t
uts duty to recommend to your consideration P
-se for the safe keeping and disbursement OF
at public moneys, which seemed to me to cont
lly, security with convenience. That plan faile
the commend itself to your approval but you