Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-01-13

The act of 1857, requires the levy oi
seven-tenths of a mill for general State
purposes; of nine-tenths of mill for pay.
ment of interest and principal of the pub
lie debt; of rates for county purposes, with
in various limits from two to four mills, to
be determined by the County Commits
sioners, with liberty to the Commissioners
of Counties whose taxable values do not
exceed S3,oOO,0o0, to levy higher rates for
township purposes, to be fixed by Town
ship Trustees, but not to exceed one mill
on the first 100000 of valuation, and
one-fourth of mill on the excess; of rates
not exceeding four mills, for City and
Village purposes, to be fixed by city and
village authorities, and of aaate for City
purposes, not exceeding six mills, TO be
fixed by the City Council of Cincinnati.
The acts of 1853, requires the Auditor Of
State to increase tie levy for the payment
of the State Debt, whenever it may be
necessary, in order to make the Sinking
Fund equal in amount to the requirements
of the Constitution and the laws, and di
rects the levy of seven-:wentieths of mil
in each of the years of 1858, 1859 ano
1850, 10 provide means flor the payment
of the loan of 800, 900, authorized by the
second of these acts, and intended to sup
ply the deficit created by defalcation.
1t thus appears that the rate Of taxation
for General Revenue, applicable to the sup
port of the State Government, in all its
Departments, Executive, Legislative and
Judicial, and the payment Of the cost Of
Public Buildings and the expenses Of the
Benevolent Institutions, is less than hall
the general rate for schools and libraries,
and but seven-ninths of the general rate
for the public dept; while it sinks almost
TO insignifcance in comparison with the
local taxation for County, Township, City,
Village and School District purposes.
1t would contribute much to clearer
understanding of our revenue system by
those entrusted with its administration, as
well as by the people at large, if all rates
of taxation were prescribed by single law
and not by many as at present; and | re
spectfully recommend the expediency o
such an enactment to your consideration
The receipts of the fiscal year 1858 from
taxation, tolls, convicts' earnings, and al
other sources ofrevenue, properly so called
including the premium on the temporary
loan, were s2,931, ,756 II. The receipts
from sales of school and ministerial lands
and the principal Of the temporary loan,
and amount Of July interest not called fol-
in New York, and therefore returned To
the Treasury,-all which items constitute
debt rather than revenue-were $S26;965
40. The total receipts, therefore, were
s3,75s,72l 81. The disbursements were
$3,515,45s II, to which should be added
the excess of the defalcation, over former
apparent balance, which was Sl7,l43 s5
making a totat of So, 1892, ,6O2 81. The
balance in the Treasury therefore, at the
commencement Of the present fiscal year
was $226,11S 95.
The levies of each year produce the re.
ceipts of the next year. The receipts and
disbursements of the current year, there
fore, can at present be only estimated; the
levies only, which were made in part under
the acts Of the last, and in part under the
acts of preceding sessions, are certain
The taxes paid, and to be paid, into the
Treasury during the current year arise from
the levies. Referring you to former com
munications for information relating to for
mer years, 1 shall state summarily the
amount of taxable values, and Of taxes lev
led in 1858. The total number of acre
listed for taxation was 25,2S9,96S. Th,
valuation of these lands was s447,183,
1872; that of town and City lots, $l53,
IO2,sl5; that of chattels, s25O,5I4,0s4
making the aggregate valuation cf all tax
able property in the State, ,sOOO,O3i
The taxes levied for general State purpose
were, for Sinking Fund, s1,O47, ,9O2; fo
general State purposes, $751;, 7,2O6; fo
Common Schools, Sl,259, ,O92; for Distric
School Libraries, ss3,92O; in all S2,9ss,
122. The levies for County expenses, 81,
l30,939; for Bridges, 1851 ,sss; for th,
poor s222,471; for building, ss2O,954
for roads, S35O,435; for Railroads, 1852,
4s0; 10 all s2,s4s,22O. The levies TO
Township, City and other local purposes
were, for township expenses, S2s4,O5I
for schools and school houses, sl,43s,sll
for City, Town and other special taxes
sl,633,s16; making total for Township
and City taxes of s3,356,67s; to whicl
add for delinquencies and forfeitures, s572,
$50; making the aggregate of County anC
other local taxes Of S6,779,521.
A slight degree of attention to thest
facts will correct the common notion tha
the addition to existing taxation of new
levy of some fraction of mill cannot be oi
much consequence. The levy for schoo
libraries is $s3,920; yet the rate is bu
one tenth of q mill. 1t is the aggregate o
such rates, which, considered separately
and without reference to the sums produc
ed, seems so inconsiderable, that constitu
tes the total burden Of taxation.
To ensure the safest and most bene6cia
workings of our financial system it Seems
desirable that assessment, levy, collection
and disbursement be brought as closely to
gether as possible. 1 can see no goot
reason why assessments may not be mad,
and equalized, levies determined and du
plicates prepared during the last qua,te
of each fiscal year. This would brins
levies into close proximity to collections
and ensure the most exact proportion pos
sible between values and taxes. Nor do
perceive why County Treasurers collecting
revenue for the State should not be re
quired to report their collections at brie
intervals, in the same manuer as the col
lectors on the canals, and hold them sub
iect to the draft of the Comptroller. O