The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1860-01-11

Nearer approaches 10 aoSOiute exact
ness will donbtless be constantly made,
as experience shall suggest more perfect
Legislation, and clearer appreciation of
the duties enjoined by it shall secure
more complete and faithful listings and
appraisements Every citizen and every
assessor should bear in mind that the as
sesment ofsproperty at its true value does
not increase the amount of taxes to be
: paid by proprietors. II the aggregate
amount of property is augmented by cor
rect assessments, the total taxation need
not be affected, for the rates may be dim
inished. Correct assessments, at real
value, will alone insure the equitable ap-
portionment of public burdens among the
people. Whoever, therefore, causes his
property to be listed at less than actual
value, evades his just share of public con-
tributions. and unjustly increases the pro-
portions of his fellow citizens.
A sucinct account of the various sys-
TENS Of taxation adopted in this State, and
of the valuations made, will illustrate these
observations, and will enable you the bet
ter to understand our present condition.
For many years no proyision-for gen.
eral valuated part of the revenue system
of Ohio. All lands were classed as first,
second or third rate, andstaxes for the
support of the State government were
raised by assessments according to rate,
varying. at first, from twenty to sixty
cents, and, at last, from seventy-fve to
one hundred and fifty cents on each hun
drcd acres. The assessments were fixed
; by legislative enactment, without reference
: to the different values of different tracts
) Of the same rate.
Taxes for county and township purpo-
ses were levied on town lots ald buildings
: according to appraised value, and on. 9
: few specified classes of animals, valued al
certain rates per head. by law, without
appraisement
f That this system was inconvenient and
l inequitabIe, is very manifest. The assess
t ment of taxes for State and County pur
j poses, on different description Of property
was productive of no little embarrassment
: and difficulty; while the assessments ac
j cording to value, resulted in great ant
J, grievous in equality, which became mor
: and more conspicuous and vexatious will
: the progressive but very unequal increas
y in the value of lands. In 1924, the tax
e es levied for State purposes in Hamilton
J. county amounted to $3.50, while Athens
t, with less than thirteenth in value c
!, the real property in Hamilton, paid take
r. of the same description to the amount {
e $2,14l. -.
: 1t was not until 1925, however that thi
sr system--if system it may be called, we
al abandoned In that ycar,-distinguist
d ed in our annals by the coincident adoE
tioE of practical and efficient measure
al for common school education, intern'
st Improvement by canals, and taxation ac
t. cording to yulue.- provision was fir!
is made, by legislative enactment for tt
E. valuation of real property at its true va
ue in money. The amount of person;
le property actually valued, however, W.
al still small. Merchants and brokers wei
of arranged in certain classes, 10y the asst
to ciate judges. according to capital, an
O. were taxed according to, class, witho1
be reference to the amount of capital actual
ed employed by different members OF tt
of same class The value of the anima
OF subjected to taxation were still! fixed
O. the legislature without appraisement, al
he the list of exempted property was We
ed large, including, net only real proper
d. used for educational, religious and cha
O. table purposes, but mills and fact
ries almost or quite without exemption
be 1t will be seen, therefore, that the a
on of 1925 initiated, rather than establish
al the rule of valuation, and taxation accc
10. ding to value. But this was no smi
to merit and it was enhanced by The intr
DIS duction of a uniform system of levies f
he all purposes, both State and local, and
W. a provision for the equalization of valu
on Boards, and as between counties by
al. State Board of Equalization. Both,
. substance, still make parts Of cur reven
be system. taht4
* a. 1t will be admitted, of course, that
tn valuation directed and made under the s
or OF 1870 duOrUS no satisfactory ueuSUfo
in the actual wealth of the State at Il
ct time. 1t has, however some claim to
= tention even in that view, and it ha
ms higher interest as the practical result
rty the irst.attempt to ascertain. however {
ent fectively, true basis for the equita
the apportionmeut of public burdens amo
eir the citizens. The whole number of ac
Ak. subject to taxation, returned by the ass
me sors, was Is 43. 800; the average va
fi. per acre, as equalized by the Board
lis. :. Equalization, was 50 Al; the total va
be-, of lands was $37,7l4.225; OF town le
the 81, ,32l, ,O34; in all $40, 5,o35,9-
re- The act of 1925 fixed no period fo
al second general valuation. The apprai
,ral ment made underEit was to remain ur
me tered until further legislation. The CO
md ty assessors, however, were required
too ascertain in the spring Of each year, W
de- land had become liable to taxation dur
DIV. the preceding year, and what new P