Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1860-01-07

"||"NN N%E""'H"
and House Of Representatives;
Tho people, with whom Is the sole sovereign
y Of the State have committed TO you, for the |
dnh bienpial period under the existing Consti-.
tniion the legidutive authority OF the Com
moDweallh Upon this frst secular day Of the.
new yeur you assume the great function thus
assigned TO you, and enter upon the perform
ance Of your important duties.
Powers Of government delegated by the peo- |
pie Of the free States TO chosen Representatives |
whether Legislative, Judicial or Executive, are
sncred trusta The people who honor, by such
proofs OF confidence, those whom they select
ior employmen. in public functions, have clear
right 70 expect from them fidelity, zeal, aud un.
pemitting diligence 10 the promotion Of the pub
Ne good. HayiBg confded, by election, the
powers OF government 10 citizens Of their choice
they return to their respective ayocaions trust
ing confidently that oil public rights will be
diligently promoted and faithfully guarded and
that esch individual will be fully protected by
equal laws aud impartial administration, while
contributing in his sphere, to the general good
by private thrift. How weighiy the obligation
which such confidence must impose on right
minded men How deep and cal nest the soiici.
inde which all true-hearted representatives uiust
feel, that neither by remissness, nor by indilfer.
enccs nor by abuse, the just expectations of a
generous people may be disappointed !
NO extraordinary changes in the condition of
the State have occurred during the past year.
Private and public affairs have gradually recov-
cred from the depressing effects OF financial re-
yusion and official delinquency Health bas in
yigorated and sustained the energies of industry.
The lsbors Of the Geld, though frustrated 10 sew
eral counties as to important crops, by the se-
we're and unusual frost of June, have neverthe-
less, been rewarded by harvest fully equal in
the State at large, TO those of ordinary years.
in mining manufacturing, and commercial, as 10
agricultural pursuits improved machinery and
processes, augmented capital, and increased
numbers have yielded proportionally increased
returns. Institutions Of Religion, Education
and Charity, whether organized by the voluntary
zeal Of individuals or the wise providence of the
State have contributed in full measure, TO iu-
provement, melioration and progress Solid
growth, substantial prosperity and social order,
distinguish alike the condition Of the State aud
the people, aud demand greatful acknowledge
ments TO the Supreme Dsposer of events, whose
blessing alone gives real value to the results Of
human labor aud human wisdom.
The sixth general valuation of real property
has taken place during the past year, and will
naturally direct your attention to our material
resources as thus exhibited, and their relations
20 the general condition Of the State
The theory Of taxation, settled by the Consti
tatiun aud sanctioned by general approval re-
qures that all property OF whatever description,
shall contribute TO necessary public expenses 10
exact proportion to value. The exceptions to
the practical application of the rule admitted
by the Constitution and by law, are of proper
ties belonging to individuals not exceeding $50
10 value aud properties belonging to the coun-
ties the State and the Uniou, or held and used
exclusively under public authority for education
al, religious and charitable purpose.
ln order to give practical effect 10 the inten-
ton Of the Constitution, provision has been
made by law for periodical valuations All
lands and town lots whatever subject to taxa
tion are required to be valued once in six Years;
while lands recently become taxable, being for
the most part, lands sold by the Federal Gov
ernment or the State, together with all recent
Improvements on lands, and all non exempt per-
sonal property, must be valued annually.
These appraisements, directed to be made at
the value in money, will exhibit, if the law be
integently and faithfully executed, the pro-
gressiIe increase or dmnuton of wealth in the
State, in each locality vita approximate correct
ness.
Some deductions and some additions must be
made on account of that property which is tax
ed in different forms, aud out of that which thro'
the negligence Of assessors or in spite Of their
Sigilence, WILL under every system of taxation,
escape just contribution. Some additions must
also be made to the official appraisemeuts, on
account Of the disparity which is always found
20 exist between the average assessment aud the
average market value 1t is to be remembered,
also, that valuations must always be effected
necessarily by general circumstances of the
country. In time OF extraordinary apparent
prosperity and general expansion, valuations NAV
hn eOOh hinff. in finn Of
depression will almost certainly be too low
With the corrections suggested by these con
siderations. the valuations of each year, and es-
peciaily OF each sixth year, will supply the means
Of ascertnihlBg, with some reasonable approxi-
nation to accuracy, the amount of property
within the State.
Nearer approaches to absolute exactness will
doubtless be constantly made, as experience
shall suggest more perfect Legislation, and clear
er appreciation of the duties enioned by it shall
secure more complete aud faithful Iistings aud
appraisements. Every citizen and every asses.
sor should bear iD mind that the assessment OF
property at its true value does not increase the
amount Of taxes to be paid by proprietOrs. II
the aggregate amount OF properly is augmented
by correct assessment the total taxation need
not be affected, for the rates may be diminished
Correct assessments. at real value will alone in
the people. Whoever. therefore, causes his pro.
perry TO be listed at less than actual value.
evades BIS share Of public contribution aud un.
justly increases the proportions Of his fellow
citizens.
A succinet account Of the various systems OF
taxation adopted in this State and of the yalu.
ations made, will Illustrate these obligations
aud will enable You the better TO understand
our present cOuditioD.
For many years no provision for general val
uation constituted part OF the revenue system
Of Ohio. All lands were classed as Grst, second
or third rate, and taxes for the support of the
State government were raised by assessments
according to rate, varying at FIRST from twenty
10 six cents, and. at last from seveniy.tive ia
one hundred and fifty cents on each hundred
acres The assessments were fixed by legisla-
eire enactment without reference 70 the differ.
eat tracts Of the same rate
Taxes for county and township purposes were
levied % town lots and buildings according 10
appraised value. aud on a few specified classes
of animals, valued at certain rates per head, by
law without appraisement
That this system was incoOyeDieut and inc.