Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1860-01-11

vations, and enable You the better to under
stand our present condition.
For many years no provision for genera
: valuation constituted part of the revenue
n system Of Ohio, All lands were classcd as
a first, second or third rate. and taxes fol
. the support Of the State government were
+ raised by assessments according to rate
, varying. at first, from twenty to sixty cents
] and. at last from. seventy-fve to one hun.
: dred and fifty cents on each hundred acres
The assessments were fixed by legislative
, enactment, without reference to the different
values of different tracts of the same rate.
Taxes for county and township purposes
, were levied on town lots anl buildings ac-
. cording to appraised value, and on few
!, specified classes to an:mIls. valued at Ger
, tain rates per head. by law, without ap-
. praiscment
That this system was inconvenient and
f incquitable, is very manifest. The assess
ment Of taxes for State and County pur-
poses, on different descriptions of property.
was productive of no little embarrassments
and difficulty; while the assessments accord
ing to rates, and not according to value, re-
suited in great and Onerous inequality which
. became more and more conspicuous and
vexatious with the progressive but very
unequal increase in the value of lands. In
1924 the taxes levied for State purposes
in Hamilton county amounted to Sl,039,
while Athens with less than one-thirteenth
in value of the real property in Hamilton.
paid taxes of the same description to the
amount of S2.l
1t was not unlil 1925. however. that
this system; if system it my be called was
abandoned In that year-distinguished
in our annals by the coincident adoption
a. of practical and efficient measures for COM
mon school education, internal improve
ment by canals, and taxation according to
value-provisions was first made. by legis-
lative enactment, for the valuation of real
property at its true value in money The
amount of personal property actually val
ued. however. was still small Merchants
and brokers were arranged in certain class
es by the associate judges. according to
class. without reference to the amount of
capital actually employed by different men,
bcrs of the slme class. The values of the
animlls su je-ted to taxation were still fixed
by the Legislature without appraiSement,
and the list of exempted property was very
large. including not only real property used
for educational. religious and charitable
purposes. but mills and factories almost or
quite without exemption.
1t viii be seen, therefore that the act of
1925 initilted, rather than established the
rule of valuation AMI taxation according to
value But this was no smlll merit ard
it was cnhancei by the introduction of i
uniform system of leyies for all purposes.
both State and local. and of a provision
for the equalization of valuation as between
individuals, by County Boards, and as be-
tween Counties by State Board of eguali-
zation Bot in substance still make
parts of our 7, me system.
1t VII be a. tied of course. that the
valuation directed and made under the act
of 1926 affords no satisfactory measure of
the actual wealth of the State at that time.
1t has. however some claim to attention
even in that view, and it has higher in
tercst as the practical result of the first
attempt. to ascertain, however defectiyely,
true basis for the equitable apportion-
ment of public burdens among the citizens.
The whole number of acres subject to tax
alton, returned y the ass ,ssc rs, was 10
H., 800; the AVERAGE value per acre. as /
eluaiizel by the Board Of equIl.zltion. !
WIS s. Il; the total value of lands was
S S37.TI4,225; o. town lots S7,32I,O34; in |
all S Ss5.0j5.259.
The act Of 1926 fixed no period for !
sc and general valuation. The appraise-
mcnt made under it was to remain unai- !
tered until further legislation. ! he coun-
ty assessors, however, were required to
ascertain in the spring Of each year, what
lrnd hId become liable to taxation during
the preceding year. and what new pcrma-
nent Improvements had been male by !
stFI-tur on lands. The value of this land
ahl these Improvements, annually asccr-
tliudel by the assessO.s, together with that
of all taxablc property, computed according
to arbitrary rates fixed by law. added an
nually to the eIullized value Of the real
property Was 70 constitute the Grand List.
and form the basis Of taxation for the cur
cent year.
Thus. in ~2G, the valuation permanently
settled by the Board o. E.luiliz.tion. witl !,
tue vlluItions, in the spring lands recent
ly become taxable, OF Hew improvements.
and Of personality. constituted the first
Grand List under the act upon whIch
were to be assessed the necessary levies
for State. county and township purposes.
The value of lands was S3J,729,4ll: the
value Of town lots and personal property
was SI8,746. OBS. The total valuation
was S53.474,J07.
important changes in the laws relating
t. taxItiOn We're introduced in 1881. The
act at that year enlarged very considerably
the descriptions Of taxable property; re
du,ed the list OF exemptions, and extended
the application Of the ..rinciple of appraise-
mcnt and proportioned contribution. 1t
did not disturb. however. the valuation Of !
real property equalizcd in 1926. and it :
still retained, in some Of its applications.
the principle of arbitrary valu1tion by the
legislature.
At length, after lapse of nine years. a
of all real property was directed /
by the legislature in 1881; was made the !
same year, and was clualized in 1855 ,
The property revalued consisted of the de-
made taxable by the act of S3l; {
for C act directing the revaluation had {
made no change in the subjects of taxation c
The result exhibited striking increase.
The equalized value of the lands and town
lots was S73,932, S92. The Grand List :
of 1885. embracing this valuation. increas- 5
ed by the usual spiing valuations, amount I
ing, exclusive of four counties, whose re-
turns had not been received, to S95,297. +
1886. In nine years the value of taxable {
property had increased s}7,452.S59. I
A third valuation was made in lS4O, t
and was cqualizcd in 1871. The subjects {
Of valuation were still defined by the act of |
1881. The eIualizcd valuation was &c.,
l54,7t5. The Grand List for 1871, em- 4: