Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1860-12-03


ent members of the same class. The values Q
the animals subjected TO taxation were still
fixed by the Legislature without appraisemeni
and the list Of exempted property was yer,
large including, not only real properly usel
fof educational, religious and charitable pufpo
ses, but mills and factories almost or quit
without exemption
II will be seen, therefore, that the act OF 1s2.
initiated rather than established the rule Of val
pation, and taxation according to value. Bu
this was no small merit, and II was enhanced b.
the Introduction Of n uniform system Of levies fol
all purposes, both State and local, and of a pro-
vision for tho equalization Of valuation as betwoer
individuals, by County Boards, and as botwcef
counties bya State Board Of Equalization. Both
in substance, ttill make parts of our revenue sys
tenn.
1t will be admitted of course, that the yaua.
tion directed and made under tho act of 1925 az
iorls no satisfactory measure Of The actual wealti
OF the State Mt that time. II has, however, sous
claim to attention even In that view, and II has q
higher interest as the practical result of the first
attempt to ascertain, however defeetivoly, a true
basis for the equitable apportionment of public
burdens among the citizens. The whole number
OF acres subject to taxation, returned by the as
SCISSORS, was lb,l43,309j the average value per
acre, as equalized by tho Board Of Equalization,
was 80 AZ, tho total value of lands was SS7714,-
225 of town lots, 81 sale in all y45 O35, ,250
| The act Of lS25 fixed no period for second
general valuation. The appraisement made
under 1t was to remain unAltered until further
legislation. The county assessors, however,
We're required to ascertain, In the spring of each
year, what laud had bec1me liable to taxation
during the preceding year. aud what new per
manent improvements had been made by s.ruc
lures on lands. The value Of this land and
these improvements, annually ascertained by
the assessors, together with that of all taxable
personal property, computed according to arS
biirary rates fixed by law, added annually to
the equalized value Of the real property, was TO
constitute the Grand List and form the basis Of
taxation for the current year.
Thus, in 1926, the valuation permanently
settled by the Board of Equalization with
the valuations, in the spring of lands re,
Gently become taxable, of nLw instruments,
and of personality constituted the 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 $50, ,729, All; the value of town
let's and personal property was $lS,745, ,096.
The total valuation was $58,424 ,407
important changes in the laws relating TO
taxation were introduced in 1881. An act
OF that year enlarged very considerably the
descriptions of taxable property; reduced
the list OF exemption, and extended the ap,
plication of the principle of appraisement
and proportoned contribution 1t did not
disturb, however, the valuation of real
property equnliEed in 1925, and it still re,
tanned, in some of its applications, the prin.
ciple Of arbitrary valuation by the legisla.
ture.
At length, after lapse Of nige yeas,.. : r, r,
valuation Of al resa Rf'Prry wos mad tbs same
vesr Ind was oqualized in 1895 The proper
" revaued consisted Of the descriptions made
taxable by the act of 1881; for the net directs
ing the revaualion had made no change in the
subjects of taxation.
The result exhibited a striking increase.--
The equalzed value Of the lands aud town lots
was s13, ,932 ,S92. The Grand List of 1885,
embracing this valuation, increased by the
usual spring valuations, amounted, exclusive
of four counties, whose returns had not been
received to S95 927 1896. In nine years the
value of taxable property had increased s3I,N
1859.
| a third valuation was rsAde in IsAn, ~.l
was equalized in lS4l. The subjects of yalua
ton were still defined by the act of 1891. The
eqalized valuation was S99, ,l54.745. The Grand
| List for ls4l, embracing this valuation and the
additions for real estate aud personal property
made in the spring Of that year, was Sl2s,253,
657. The increase in five years had been s32,
426 ,26l
A thorough revision of the laws concerning
taxation took place in 1876. Important addi-
tions were made to the descriptions of taxable
property exemptions were restricted and defined
with greater precision; rules Of apprasement
were prescribed with view to ensure a closer
approximation Of valuation to value; the pIins
ciple Of actual appraisement was ior the iirst
time applied "a all objects OF taxation TO which
| in the nature of things, it was applicable; clear
directions were given for the annual listing
and valuation of lands becoming taxable foT
the first time, of improvements, and of all per-
sonal property, a new valuation of all real
property was directed, and provision was nude
for future valuations in eyely sixth year
The first general valuation required by
this act being the fourth in the whole Sc
RIGS, was made in 1876, and was equalized
tho same year Tho inhuence OF the wise
provisions Of the new law was conspicuous
in its results. which for the first time APP
proximated, though still remotely, the actu,
al value Of tho real property in the State. =
The value of that description of property, as
equalized, was 1924 4,495S04
The Grand List, of lS47, embracing this
equalzed valuation, the spring valuation of
personal property amounting to SsS, ,964 ,430
and the other usual spring valuations, OK
hihited an aggregate Of S4lO,763, 100. The
increase in six years had been almost in
credible. II was $2Sl ,409, BOB
/
under the act of lS46 had arrived, new
Iconstitution had been adopted. The princi-
pie of that act, extended in its application
to all property whatever, with some specific
exem olions was now incorporated into thl
fundamental law; and the first General As
semhlY under the new constitution provided
for general valuation aud equalization Q
real property ia lS5a, and every sixth. .yeai
~ In anar rf,f Il
fifth general valuation took place and wa
equalized in 1853. The Aggregate OF thi
edualzed valuation was $55S, ,725, ,542 ThI
personal property listed the following spfihy
was valued at S297,0dl ,572. The CRANE
: list for 1854, including with these value
those of the lands and new Improvement
, listed in the spring, was Ss6G, ,929,tsSiaAs Ih
increase in seven years had beeng dsail
/. startling, II was $3.50, iOd s22 r.s
: The appraised nov more closely approaele
the real value, aud 90 such apparently rapi
. augmentation Of the list could be in future ex
f pectcd,
r The sixth valuation took place dprirg %
9 past year, uuder an aot Of he last General As
x ksembly, and It's equalization Is not yet Con
y peted. According 10 the returus made by III
+ County Auditors, under the act OF ARpL las
Q the aggregate number OF acre taxed Is 255iA
b 2s0; the average value Of each acre, siI A
= and the total value OF The whole reel properl
$Gil ,9lS,l5l. The lists Of personal pfopeTt
: included in the spring valuations, are not "
% made. should they show an Increase durin
;. the year propouioned TO that Of the real psop
v erty during sig YeaTs, The amount viii not !
less than S25l 900, 600, aud the general aegrs
= gate. assuming that the total valuation Of Teslt
y , will not be reduced BY equalization, sill 4
about 900. 900 900. The increase for six yesi
q will be about 5000 $50.
~ Tho Grand Lialnf $50 viii dnn htln.a nhn.