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


lof the Commonwealth Upon this frs
secular day Of the new year you assume tn,
great function thus assigned to you, and
enter upon the performance Of your import.
ant dnties.
Powers Of government, delegated by tho
peoploOf free States to chosen Representa-
lives, whether Legislative, Judicial or Exc.
cutive, are sacred trusts The people who
honor by such proofs of confidence, those
whom they select for employment in public
functions, have clear right TO expect from
them fidelity, zeal and unremitting dill,
gence in the promotion OF public good
Having contided, by election the powers Of
government to citizens of their choice, they
returntp their respective avocations trush
ing confidently that oil public interests and
public rights will be diligently promoted
and faithfully guarded, and that each indi
yidual will be fully protected By equal laws
and impartial administration, while con.
tributing in his sphere, to the general good
by private thrift How weighiy tho oblga,
ton which such confidence must impose on
right-minded men How deep and earnest
the solicitude which all true'hearted repre-
sentatiyes must feel, that neither by re,
missness, nor by indifference, nor by abuse,
the just expectations of 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 grad,
ually recovered from the depressing effects
of financial revusion and official delinquenr
cy. Health has invigorated aud sustained
the energies of industry. The labors of the
field, though frustrated in several counties
as to important crops, by the severe and un.
usual frost OF June, have, nevertheless been
rewarded by harvest fully equal, in the
State at large, to those Of ordinary years. In
mining, manufacturing, and commercial, as
well as in agricultural pursuits, improved
machinery and processes, augmented capital,
and increased numbers Of laborers have
yielded proportionally increased returne-
Institutions of Religion, Education, and
Charity, whether organized by the voluntar
ry zeal of individuals or the wise providence
Of the State, have contributed in full meas
ure, to improvement, moderation and pro.
gress Solid growth, substantial prosperity
and social order, Distinguished alike the
condition OF the State and the people, and
demand grateful acknowledgements to the
Supreme Disposer Of events, whose bless
ings alone gives real value 70 tbe results of
human labor and. human wisdom.
The sixth general valuation of real prop
erty has taken place during tho past year
and will, natrally, direct your attention to
our material resources as thus exhibited,
AID their relations to the general condition
Of ti,u State.
The theory of taxation, settled by the con-
stitution and sanctioned by general appro'
val, requires that all property Of whatever
description, shall contribute to necessary
taf.Vnt tf vol N
The exceptions to the practical application
of tho rule, admitted by the constitution and
by law, are of properties belonging to indh
viduals not exceeding fifty dollars in value,
and properties belonging to the connties,
the State ana the Union, or held and used
exclusively under public authority for edu>
cational, religious and charitable purposes
n.order to give practical effect to the i'm
tention Of the constitution, provision has
been made by law for periodical valuations.
All lands and town lots whatever, subject to
taxation are required to be valued once in
six years; while lands recently become taxa
| BILE being for the most part lands sold by
the Federal Government or the State; to-
pether with all recent improvements on
lands and all non-exompt personal property,
must be valued annually
These appraisements, directed to be made at
the true value in money, will exhibit, u the
law be intelligently and faithfully executed, the
progressive increase or dlmunition OF wealth
| in the State, and in each locality, with approx
| innate correctness
Some deductions and some additions must
be made on account of that property which is
taxed more than once in different forms, and OF
that which, through the negligence Of assess
sors, or in spite Of their vigilance, will, under
every system of taxation, escape just contribu
ton Some additions must also be made n
the official appraisements, on account OF the
disparity which Is always found 10 exist brr
tween the average assessment and the average
market value 1t is to he remembered, also
that valuations must always be effected ncees-
sarily by the general circumstances OF the
country. In a time Of extraordinary apparent
prosperity and general expansion, valuations
may be too high; and in time Of reyulslou
and great depression will almost certainly be
too low. With the corrections suggested by
these considerations, the valuations Of each
wear. and especially Of each sixth year, viii
supply the means of ascertaiuing, with some
reasonable approximation to accuracy, the ac'
tual amount Of property within the State
Nearer approaches TO absolute exactness will
doubtless be constantly made, as experience
shall suggest more perfect Legislation, and
clearer appreciation of the duties enlolned by
il shall secure more complete ana ialthlui hst
every assessor should bear in mind that the as
sessment OF property at its true value does no
increase the amount Of taxes TO be paid by
: propfieiors II the aggregate amount Of prop
! erty is augmented by correct assessment tn
total taxation need not be affected, tor the rate
may be diminished. Correct assessments,
real value, will alone insnTo the equitable ap
portiopment OF public burdens among the Peo
? pie Whoever, therefore, causes his property
, 10 be listed at less than aciuAl value, eyade
E his Just share pf public contribution, and un
, justly increases the proportions OF his ieilo'
: citizens
= suocinct account Of the various systems O
: takation adopted in this State, and of the val
: ualions made, viii illpsiTate these observation
aud enable yos the better 10 understand ou
: present condition.
vi For many yeats no provision for general val
u nation constituted part Of tho revenue system
y Ohio. All lands were elassed as first second Z
. third rate, and taxes for the support Of tho sta
government were raised by assessments aeeordin
10 rate, varying, at Arst, from tWoniy to siNl
cents, and, az last, from seventy hYo to one hui
Y dred and Fifty cents on each hundred acres. 1T
Assessments were fixed by legislative onaetmen
without reference 70 tue different values Of diae
ent tracts ofthe same rate.
Taxes for county and township purposes we
q levied on towu lots and buildings according
appraised value, and on few specified classes
animals, valued at certain rates PER head, by 10
without ypraisemenl.
That this system was inconvenient and IL
equitable, is very manifest The assessme
:, of taxes for Stale and county purposes, on di
ID ierent descriptions OF property, was pToducti'
=, OF no little embarrassment and difficulty viii
,e the assessments efeording to rates, and n
A. according to value result in great aud Rrieyo'
r inequality which became more and more col
i. spieous and vexatious with the progressive b
very unequal ineTease 10 the value Of lands,'
In 1894 the taxes levied ioF State purposes