The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-01-14

aud u half per cent. OF the debt. Tho ratio
of commercial hazard in credits, is therefore.
comparatively insignificant.
Such is the social condition of State, con.
tcmplatcd in somo of its most important and
interesting aspects. Tho sketch is nucessa-
rily imperfect, for tho materials arc inado.
quato. 1t may tot however, bc altogether
without value, whllU the provision judcous.
~ made by you, and tho preceding General
Assembly for mnrc ample collection of
statistical Information will supply, hereafter.
tho means of moro certain and more useful
comparisons aud deductions, than arc posi-.
bio now.
Passing from these general vows to other
topics OF perhaps moro immediate concern.
permit nc to invite your attcntion, in the
first place, to our financial condition.
Tho Constitution req Tres that all proper
ty, of whatever discriptlou aud by whomso-
ever held, shall DO listed for taxation at its
truo value. The Revenues of tho State. tho
Counties. tho Townships. the Cities.
Villages and the School Districts. are raised
Ly rates levied, if for State purposes, on the
whole property listed, and n for local pur-
poses, on the property listed within the
proper territorial limits. The school laws
of various years, but particularly OF 1853
and 1854 the road aud bridge laws of s5I.
ard other years; tho poorhouse act OF 1881
one act of 1857; two Of o5S, and somo 9th.
or acts OF less Importance, prescribe the
/ rates of taxation.
The School acts direct tho low of one mill
and six tunths ON each dollar of valuation
/ throughout the State, for general school and
Library purposes, and Of various rates to DO
fixed by the local authorities. for local pur.
poses, such as the construction of school
houses and tho purchase of sites.
The Road and Bridge laws authorize rates
for tho objects indicated by their titles, vary
ing from the twcnty.titth of Il mill to nine
aud u hall mills, to bo determined by the
County Commissioners, and an additional
ratio, not over six mills, to be levied bv the
County Auditor, on property adjoining
roads within certain limits on tho petition
Of property holders.
Tho poor house act of 1891, authorizes
tho levy by the County Commissioners of
an indefinite rate for the erection of Iniirm.
aries, and II rate not exceeding ono mill for
tho support Of the poor
Tho act of 1857. requires tho levy ot scv.
en.tenths of mill for general State purpos-
cs; of nino tcnths Of II mil for payment OF
in,ercs. and principal of tho public debt !;
limits from two to tour miles, to be deter
mined by tho County Commissioners. will lib
crty TO the Commissioners of Counties
whose taxable vnlues do not exceed S3 .0OO,-
600, to levy higher rates of rates for Town.
ship purposes to 10 fixed by Township Trus.
tees, but not to exceed one mill on the first
~ 100000 of valuation, and ono.fourth of
u mill on tho excess of rates not exceeding
Tour mIlts, Tor cry ana village purposes, to
bo fixed by tho authorities, and Of rate rot
exceeding six mills, to be fixed by the City
CoIncil of Cincinnati.
Tho acts Of 1853, require tho Auditor of
State to increase the levy for the payment
OF tho State Debt, Whenever it may be nee.
cssary, in order to make the Sinking Fund
equal in amount to the requirements of tho
Constitution and tho laws, and direct the
levy of sevcn .twentioths of a mill in each o,
! the years 1858, l659 aud 1860, to provide
means for the payment of the loan OF 500.
00O authorized by tho second of those acts.
aud intended to supply tho deficit created
by dctalcation.
| 1t thus appears that tho rate of taxation
for General Revenue, applicable to the sup.
| port of tho State Government, in all its De.
partmcnls, Executive, Legislative and Judi.
cial aud the payment of tho cost OF Public
/ Buildings and tho expenses to the Bcnevo.
lens Institutions, is bur 9th of tho gencl =
al rate Tor the public dcbt while il sinks
almost to insignilicance in comparison with
tho local taxation iUr County, Township.
! City, Village and School District purposes
! ii would contribute much to "a clearer
understanding of our revenue system bY
those entrusted with its administration, ms
well as by the people at large. if all rates OF
taxation were prescribed by single law. and
not by many as Ut present; and respect.
fully Recommend the expedioucy of suc
Il an enactment to your consideration.
Tho receipts of the fiscal year 1858 from
taxation, tolls. conyicts earnings. and al
other sources OF revenue, properly so called
including the premium on tho temporar,
loan, wero s2.93I,756 II. The receipt,
from sales of school and ministerial land:
and tho principal of the temporary loan
and tho amount OF July interest not call co
for in New York, aud therefore returned tC
the treasury-all which items canetituI,
debt rather than rcyeuue-were 1926 96j
80. The total receipts, therefore. wcr,
S3.75S. .72l.57 The disbursements S3.5I5,
45S.77, to which should be added the exccs
of the dcfaication over former apparent bal
ancc, which was $l7l43S5, making n to,a
of S3 532, coz 62. Tho balance in tho treas
ury, therefore, at the commrncemcnt of thu
present fiscal year, was S226,llS.95.
Tho Ievies o: each year produce he receipt.
of the next wear. Tho receipts and dis
bursGments OF the current year, therefore
can at present be only estimated; tho lev
les only, VIII ca were made in part under tn,
acts Of preceding sessions. are certain. The
taxes paid, and TO be paid, into the Trcasur,
during tho current year arise from these
lcviCs. referring You to former Cnmmun
cations for lntornaunn relating TO former
years shall state summarily the amount oi
taxable values, and Of taxes levied in 1858
Tho total number of acres listed for taxation
was 25 29S 96S. The valuaton of these
lands was G437. lS3l32; that of Town and
City lots. Sl53, lO2SI5; that of chattels
! S25O5l40S4; making tho aggregate valua-
ton of all taxable property in the State.
SS4O 500 03l. Tho taxes levied for general
State purposes woic, for Sinking Fund,
SLOT 9O2; for general State purposes.
1887 206 for Common Schools, Sl.259 O92
for District School Libraries, SS3 920; in
all 80 07S,I22 Tho lCvics for County pur.
poses were. for County expenses. 81, 100 939
/ for Bridges. 1861 SSS; for tho Poor, $685., :.
AIS for Building, *320954; for Roads,
$3.50 5O4 IS; for Railroads, 1852 43O; in
/ all 81 $40 220. Tho lcvies for Township,
City and other local purposes, were. for
Township expences, S2S4 05l; for schools
and school houses, Sl.43S,sll; for City,
! Town and other special taxes, 81 ,633 SIC
making a total for Township and City taxos
of 1886 67S; to which add for delinqueu.