Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1860-01-06

I ~. - 1~~A~
OF ONO. All lends were classed as firsf sec,
and or third rate. and taxes for the support ol
OF the State government were raised by assess-
ments according to rate, varying, at first, from
twenty to sixty cents and at last from seventy
i've to one hundred and fifty cents on each hun.
dred acres. The assessments were fixed bv
legislative enactment without reference to the
dlh@rtnt valu's of different tracts of the sa,ne
rate. 100 fGf
Taxes for county and township PURPOSES
were ievied on town lots and buildings accor.i-
ing 10 the appraised value, and on a few spcci-
he'd classes OF animals, valued at certain rates
per head, by law, without appraisement
That this system was inconvetiieht and in
equitable, is very manifest The assessment OF
taxes for State and county purposes, on differ
ent descriptions of property was PRODUCTIVE Of
no little embarrassment and difficulty; while
the assessments according to rates, aud
not according to the value, result ih
great and grievous inequality, which become
more and more co; spicvocs 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 auouu.
! ted to S2Oe0, whi,c A he g, with less than one
/ thirteenth in value of the real property in
! Hamilton, paid taxes of the same description
TO the amount of S2,I42.
1t was not until 1925, however, that this
| system,--if system it might be called,-was
abondoncd. In that year, r,-distineuished in
our annals by the coincident adoption Of bbrrac-
! teal and efficient measures for common school
education, internal Improvement by canals, and
taxation according to value,-provison was
first mndc by legislative enactment, for the
valuation Of real property at its true value In
money. The amount Of personal property
actually valued however was still small
rchants AL brokers were arranged in Ger
tam classes, by the associate judges, according
to capital, ami were faxed according TO eftss
without reference to the amount Of catatal
ACTUALLY employed by different members OF Tho
same class The values bf the animals subjcc.
ted to taxation wereatill fixed by the legisla-
turc without apprasincnt, and the list Of 'ex-
emPte'i property was very large, including not
only real property used for educational, rclia-
ious and charitable purposes, but mills and fac
tories almost or quite without exemption
1t will be seen, therefore, that the act Of
1928 initiaiel rather than established, the rule
OF valuation, and tuXation according to value,
But this was no small merit, and it was enhan-
ced 6y the ihtroductihn Of a uniform system of
leyies for all purposes, both State and local,
and of provision for the equalization Of yalu-
alton ar between individuals. by Coubty Boards,
and as b3tweeii c0urities by Il State Board Of
Equalization. Both, in substance, still make
parts of our revenue system, vi r. ,3nIS
II viii be admitted Of course, that the val
nation directed and made under the act Of 1875
affords no satisfactory measure of the actual
wealth of the State at that time It has. how
ever, some claim TO attention even in that view,
and it has a higher interest as the practical re-
suit Of the first attempt to ascertain, however
defectiye,y, true basis for the equitable APP
portionGent of public burdens among the cti-
zens. The whole number of acres subject to
taxation, returned by the assessors, was 15,l43,-
309 !; the average value per acre, as equalized
by the Board Of Equalization, was 81 Al; The
total value of lands was $37, ,714,225; OF town
lots, S7,32l ,034 ; in all $45, ,035,259.
The act Of Of 1925 fAed no period for sec
ond general valuation. The appraisnicnt made
under It was to remain unatered until further
legislation. The county assessors, however,
were required 10 ascertain in the spfine Of
each year, what land had become liable to tax-
alton during the preceding year and what new
structures Oil laiids. The value Of this land
and these improvements, annually ascertaiped
BY the assessors, together with that Of afl tax
able personal property, computed according to
lrhii iatrr rates fixed hY law added annualIy
TO the eTnalized value OF the real propefry;1gos
to constitute the Grand List, and form ife ba-
lis Of taxation for the current year.
Thus, in 1926, the valuation Permanently
settled by the Board Of Equalizpfion, with the
in the spring of lands recently be-
,ome taxable, Of new improvements, and of
personality constituted the first Grand List
inder the act upon which were TO be assessed
he necessary evies for State, County and
Township purposes. The value Of lands was
S39, ,729 All the value Of town lots and per-
'onal property was sl9745,o96 The total
valuation was SIS, S,474;507
Important changes in the laws relating to
axation were introduced in 1881. An act
IF that year enlarged very considerably the
descriptions Of taxable property; reduced the
of exemptions, and extended the app1ica-
Ion Of the principle Of appraisement and pro
1ortionNd contributions. 1t did not disturbe,
however, the valuation Of real property equal
zcd in S25, and it still retained, in some of
Is applications, the principle Of arbitrary val
latiol by the Legislature.
a length, after lapse Of nine years, re-
raluation Of all real property was directed by
he lcgis atnre in 1884; was made the same
'ear and was cqualikcd in 1885. The proper
y retalued Consisted If the descriptions made
aXablc by the act OF s 81 for the act d:tcct-
ng the rcvauation had made no chafige in the
ubjccts Of taxation.
The result exhibited striking increase-
The equaizcd value of the lands and town lots
vas $I3,932, ,S92. The Grand List Of 1885,
this valuation, increased b5 the
saal spring valuations, amounted, exclusive Of
our counties whose return had not been re-
eived 10 $9!i927,396. IN nine years the
alue Of taxable property had increased $37,-
52,SSg.
\ third va'rdtiofi was made in 1870, and
vas equalized in le4l. The subjects ofvsiua.
ion were still defined ty the act OF 1881
The cqualized valuation was S99,l54,645.-
'he Grand List for 1s4l, embracing this val
ation and the additions for real estate and
'erss'nal property, m;ide in the spring Of that
car was $l2s, ,353,657. The increase in Eve
cars had been S32,427 26l.
A thorough revision of the laws concerning
axation took pace in ls4S. Important ad-
tions were made to the descriptions of taxa
lie property; exemptions were restricted and
etincd with greater precision; rules of aP-
'raisemcnt were prescribed with view to en-
ure eo7cr approximation Of valuation to
alue; the principles of actual appraisament
vas for the first time applied to all objects of
axation to which, in the nature Of things, it
yas appicab!ei clear directions were given
or the annual listing aud valuation of lands
,cconrihg taxable Tor tie first time, of in-