The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1860-01-11


Taxes for county and township purposes
were levied on town lots and buildings &C.
cording to the appraised value, and on few
specified classes Of animals, valued at Ger.
tain rates per head, by law, without apprais-
ment.
That this system was inconvenient and
inequitable is vefy manifest. The assess.
ment Of t'xes for State and County purposes,
on different descriptions of property, was
productive Of nd little embarrassment and
difficulty; while the assessments according
to rates, and not according to vsIue, resulted
in great and onerous inequality which be-
came more and more conspicuous and vexa
tlcus with the progressive but very unequal
Increase in the value Of lands. In 1894 the
taXes levied for State purposes in Hamilton
county amounted TO $1,000, while Athens,
withaless than one thirteenth in value of the
real property in Hsmilton, paid taxes of the
same description 10 the amount of $2,l42.
1t was not until 1926, however, that this
system, If system it may be called, was
abandoned. In that year-dstinguished in
our annals BY the CO incident adoption of
practical and efficient measures for common
school education, internal improvement by
canals, and taxation according to value
provision was first made, by legislative en-.
| actment, for the valuation of real property
at its true value in money. The amount of
personal property actually valued, however,
was still email. Merchants and brokers
were arranged in certain classes by the as
sociote judges, according to class, without
reference 10 the smount OF capital actually
employed by different members OF the same
nj nf 0b0
to taxation were still fixed by the legisla.
ture without appraisment, and the list of ex.
empted properly was very large, including.
not only real property used for educational.
religious and charitable purposes, but mills
and factories almost or quite without ex.
emption.
1t will be seen, therefore, that the act OF
1925 initiated, rather than established, the
rule Of valuation and taxation according to
value. But this was no small merit, and it
was enhanced by the introduction of uni.
form system Of Ievies for all purposes, both
State and local, and Of provision Tor the
equa lization OF 4aldation es between indi-
viduaIs BY County Boards, and as between
Counties by State Board of Equalization.
Both, in substance, still make parts of our
revenue system.
1t will be admitted, of course, that the
valuation directed and made under the act of
1925 affords no satisfactory measure of the
actual wealth OF The Stste at that time. 1t
has, however, some claim to attention even
| in that view, and it is higher interest as
the practical result of the first attempt to
assertion, however deectively, n true basis
for the equitable apportionment of public
burdens among the Cilizans. The whole
number Of acres subjset to taxation, retu n.
ed by the assessors was Is, 1873 800; the av.
eroga value per acre, as tqu'l'zed by the
Board OF Equalization, wns 81 47; The total
value Of lands was $377l4225; OF town
lots. 81, 32l 034: in all $45 O35,259
The act OF 1925 fixed no period lur Sec
ond general valuation. The appraisement
nSde under it wus to remain unaltercd until
further legislation. The county assessors,
however, were required to ascertain in the
spring of each yeor, what land hud become
liable to taxation during the preceding year,
and what new permanent Improvements had
been made by structures ON lands. The
value OF this land and these Improvements,
annaaly nscertsined by the assessor, to
gether with that of all thxable personal
property, computed according TO arbitrary
rates Hxed by law, added annually to the
equaIized yaUe of the real properly. was to
constitute the Grand List, and form the basis
of tsxation for the current yenr.
Thns; in 1895, the valuation permanently
settled by the Board OF Equalization, with
the valuation in the spring of lands recently
Become taxable, Of new improvements, and
of personality, constituted the first Gran
List under the act, upon which were to be
assessed the necessary levies for State
county and township purposes. The value
Of lands was $3.50, ,729.4ll; the value oi
town lots and personal property was SlS,'
746 O96. The total valuation was $59, ,474,
GOT.
Important changes in the laws relating to
taxation were introduced in 1881. The &c,
Of that yer enlarged very considerably the
I descriptions of toxable property; reduced
the list of exemptions, and extended the ap
plication of the principle of oppraisemen,
and propor,ioned contribution. 1t did not dis
turb, however, the 4aluotion OF real property
eqnalized in 1925, and it still retained, ir
some Of its applications, the principle o
arbitrary valuation by the legislature.
At length, after lspse of nine years, ,
revelation of ail real property was directed
by the legislature in 1894; was made thu
! same year, and was equalzed in 1885. Th'
properly re.valued consisted Of the descrip
; tons mode tlxable by the act Of 1881; fo
the act directing the re.valuation had mad
no change in the subjects of taxation.
The result exhibited striking Increase
The equaIized value of the lands and tow
Iote uas %72 Q20 400 The Grnnd ;st =,
1926, embracing this valuation. increased b.
the usual spring valuations, amounting, ex
elusive Of four counties, whose returns hs,
8 not been received, to $95 .297, 1865. In min
years the value OF taxable property had 10
, creased $37, ,452 $50. .....
A third valuation was made in 1910, an
was equaized in lS4l. The subjects of val
uotion were still defined by the act OF 1881
D The eqnalzed valuation was 500, ,l54.745.- -
s The Grand List for l84l, embracing thi
1 valuation and the additions for. real estat
: and personal property. made in the spring O
y that yesr, was $l28, 353 657. The increas
d in Ave years had been $32, 2,426 26l.
A thorough revision oil the laws concern
;, ing taxation took place in lS46. lmportan
i additions were made to the descriptions q
}. t;xuble property; exemptions were restrict
o ed and defined with greater precision; rule
IS of appraisement were prescribed with vies
d to ensure a closer spprc x.ma.ion OF vulua
J. ton to value; the principle'of actual op
l'prais me mt was for the ffst time applied I
IS oil objects OF tUxstiOn TO which. In The na
e ture ot things, it was applicsble; clear d
;. rections were given for the anDnol listin
:. and valuation OF lands becoming tsxable 70
e -