Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1860-01-12
Iventure to suggest .beexpedieney of direct

venture to suggest .be expedleney oil direct
ing the general valuations of real estate, affe
: the next, to be made once in FIVE years; so tha
the results obtained under State authority, MAJ
be easily compared with those obtained unde
Federal in the census years; while those obtain
ed by the general valuation in the intermediat,
years, and the annual estimates, will supply tn
means of determining the rate of growth anl
t progress each year during the interval between
those years
The amount Of debts, of whatever description
State corporate, commercial and every other, il
now estimated at $240, 900, GOO: but of these no
less, probably. than one third, would be can
celled by payment of othor debts embraced il
The same aggregate. The whole existing debt
constituting real charge upon the whole exist
ing property, hardly fiat al, exceeds Sl60, ,000.
900; about one sixth of its value. If this sum
he compared, not merely with the entire proper
ty, but with the entire produces of the State
which according TO my estimate in 1855. amount
ed in 1857 to S26l ,S67 500, andJoubtless ex-
eeeded that sum in 1859, or with the probable
net products after deducting the consumption,
direct and indirect. of the people. the gratifca-
tirn affop1 by the spectacle of our general
prosperi not be sensibly abated.
4 While eview of the progressive develop :
ment of - venue system and OF our maieri-
al resources must necessarily inspire just con-
fidenee in the physical energies and financial
strength of our great Commonwealth, it will
also serve, l trust, the humber purpose of con-
tributng to a clearer understanding of the re-
lations of taxation and disbursement to means
-of contribution, and of the necessity of care
fully observing these relations in hvics and ap-
preparations.
The fundamental principle of our revenue
system. that all property not exempted upon
overruling considerations of policy, shall con-
tribute 10 necessary public expenses in Just
proportion to value, is now firmly established
in the convictions of the people, and nothing
is certain than that they will insist on its
uniform and universal application. If there be
any description of property which has hitherto
escaped just contribution. the Legislature repre-
sentmg the people will not hesitate to subject
it 10 the operation of the general principle.
1t is great merit of the principle that it is
easily understood, and that The result of any
given rate of assessment cannot materially de-
ceive expectation. As the Grand List supplies
the basis of revenue, and as the necessary
means 10 meet all State, County, Municipal ex-
penses are provided by assessments for State
purposes on the entire list and for local pur-
poses on the property listed within the respec-
tive localities, Legislative adjustment Of levies
to the puelic needs, and of appropriations TO
levies can never be difficult. The rates of levy
being fixed; the revenue for the years inter-
/ NculD0 DelWepn Se0cTsIl NaiudtlOLS CdiH dlWa1S
be predicted with reasonable certainly. The
lequalized valuation is the permanent. and the
annual valuations are the variable elements of
| the Grand List. The equalized valuation once
made remains unchanged until the next vallia-
tion wear. The first Grand List after equaliza-
ton exhibits the aggregate subject to contrbu-
tion; and the Grand Lists of subsequent years
until a new valuation, will. of course, exhibit
the same aggregate, increased or diminished
only by tie increase or diminution of the an
nual valuations. The Grand List of no year
except Immediately after grand valuation,
or in consequence of some legislative action,
the results of which the Legislature must of
eoUrs. foresee, can differ wildly from that of the
preceding year.
The General Assembly convened in any year.
has, therefore. always at hand the means of as
certaining. with substantial accuracy, the rev.
enues of that and the next fiscal year. Levies
already made on the Grand List of the preced-
ing year will produce the former, and levies on
the grand list of the current year of rates fixed
or sanctioned by the Legislature itself will pro-
duce the latter. With given basis and given
rates it is easy to compute the revenue.
With these observations it seems proper TO
submit to you a suggestion more than once ad-
dressed 10 your predecessors it is indis- |
pensible to every sound financial system that
appropriations be limited by revenues, and ex- |
penditures by appropriations. The derange-
ments which have sometimes embarrassed our |
finances may be traced, almost, invariably, in |
the absence of crime, to disregard to this sal
utary principle. Nothing but an oyeruling
emergency can justify appropriations. When |
case should be promptly provided for by taxa
ton, and the expenditures in the latter case
should be as promptly reported to the Legis-
ture for its judgement and sanction.
embrace this occasion TO suggest the expe- |
dicncy of requiring, under suitable penalties |
for omissions, all officers having charge of works
or institutions, TO state distinctly in connection
with each annual report, whether any debts,
beyond appropriations. were outstanding at the
close of the year, and, if any, their precise ma
ture and amount. For all such debts the off,
GERS contracting them are, under existing laws,
personally responsible. and their payment with
out express legislative sanction, out of any sub
seqcent appropriation, should be strictly pro-
hibiied
In this connection / also renew my recon-
mendaiion of an appropriation for each year of
sum sufficient to provide against unforeseen
emergencies, subject only to the warrants OF the
Governor. TO be drawn on satifaetory evidence
of necessities unexpectedly requiring extraordi-
nary expenditures.
The public welfare would likewise be promo
ted, in my judgment. if the several officers of
the Executive Department were organized as
an Executive Council, and required to meet
from time to time, and whenever cenvoked by
the Governor, for consultation and action in re-
gard to public interests. The sanction of such
a Council to the drafts on the contingent appro-
priationsiust proposed, would constitute an am
pie guaranty against improvidence and abuse.
The whole amount of receipts into the Treas
ury during the last year, was $3,520,I54. and
the balance from the preceding year was $226.-
118. The total sum subject to disbursement in
1859, was $3,746.272.
OF this sum $22, 1000 was realized from drafts
in anticipation of the revenue of 1860; s.. .939.-
GA were received from levies on the Grand
List of 1858, of one mill and half on the dol
lar for Common Schools; one-tenth of n mill for
School Libraries; nnc-tenths for Sinking Fund;
seven-twentieths for reimbursement of Tempo !
rary Loan; and seven -tenths for general expen-
ses of State Government These levies amounts
ing in the aggregate 10 three mills and eleven
tweniieths on the dollar assessed upon the tax
able valuation of $S40,600,03l, exhibited by
the Grand List of 1858, would have produced
if fully collected, $2.984,640. The difference
between this sum and the revenue actually re-
ceived-about forty five thousand dollars--is
attributable to costs of collection, variations be-
tween delinquencies unpaid and delinquencies
collected, and errors in assessment.
The principal sources Of revenue, other than
levics. are Tolls and Wafer-rents on the Public
Works; collections of Surplus Revenue; Pro-
cceds Of sales of lands; Convict labor; and Ca
nal. Turnpike and Railroad Dividends. Ofre-
ceipts from these an other sources besides levies,