The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1860-01-11
GOVERNORS MESSAGE.
FtU0ao citizens of tie Senate

Inc people, with whom Is the sole
sovereignty of the State, have commit
ted to you, for the fifth biennial period
under the existing Constitution, the leg
islative authority of the Commonwealth.
Upon this first secular day of the new
year you assume the great functions thus
assigned to You, and enter upon the per-
formance of your important duties.
Powers of government, delegated by
the people of free States to chosen Rep
resentatives, whether Legislative, Judi
cial or Executive, 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 fideli-
ty, zeal, and unremitting diligence in
the promotion of the public good. Hav-
ing conided, by election, the powers of
government to citizeus Of their choice,
they return to their respective avoca-
tions trusting confidently that all public
interests and public rights will be dill
gently promoted and faithfully guarded,
and that each individual will be fully
protected by equal laws and impartial
administration, while contributing, in
his sphere, to the general good by pri-
vate thrift. How weighty the obliga-
ton which such confidence must impose
on right-minded men! How deep and
earnest the solicitude which all true
hearted representatives must feel, that
neither by remissness, nor by indiffer-
ence, nor by abuse, the just expectations
of generous people may be disap
pointed!
No extraordinary changes in the con-
dition of the State have occurred dur-
ing the past year. Private and public
affairs have gradually recovered from
the depressing effects Of financial rcvul-
sion and official delinquency. Health
has inyigorated and sustained the ener-
gies of industry. The laborS of the
field, though frustrated in several coun-
ties as to important crops, by the severe
and unusual frost Of June, have, never
theless, been rewarded by harvest full
ly equal, in the State at large, to those
of ordinary years. In mining, manu-
featuring, and commercial, as well rs in
agricultural pursuits, improved machin-
cry and processes, aagmental capital,
and increased numbers Of laborers, have
yielded proportionally increased returns.
Institutions of Religion, Education, and
Charity, whether organized by the vol
untarv zeal Of individuals or the wise
providence Of the State, have contribu-
ted, in full measure, to improvement,
moderation and progress. Solid growth,
prosperity, and social order, distinguish
alike the condition Of the State and the
people, and demand grateful acknowl-
edgemcnts to the Supreme Disposer of
events, whose blessing alone gives real
value to the results of human labor and
human wisdom.
The sixth general valuation of real
property has taken place during the
past year, and will, naturally, direct
your attention to our material resources
as thus exhibited, and their relations to
the general condition Of the State.
The theory Of taxation, settled by
the Constitution and sanctioned by gen
eral approval, requires that all property
of whatever description, shall contrib
ute to necessary public expenses in exact
proportion to value. The exceptions to
the practical application Of the rule, ad-
mitted by the Constitution and by law,
arc of properties belonging to individu-
ais not exceeding fifty dollars in value,
and property belonging to the counties,
the State and the Union, or held and
used. exclusively under public authority
for educational, religious and charitable
purposes.
In order to give practical effect to the
intention of the Constitution, provision
has been made by law for periodical
valuations. All lands and town lots
whatever, subject to taxation, are re-
quired to be valued once in six years;
while lands recently become taxable, be-
ing for the most part, lands sold by the
Federal Government or the State, to-
gether with all recent improvements on
lands, and all exempt personal prop
erty, must be valued annually.
These appraisements, directed to be
made at the true value i'll money, will
exhibit, if the law be intelligently and
faithfully executed, the progressive in
crease or diminution of wealth in the
State, and in each locality, with approx
innate correctness.
x Some deductions and some additions
must be made on account Of that prop
erty which is taxed more than once in
different forms, and of that which, thro'
the negligence of assessors, or in spite
Of their vigilance, will, under every
system OF taxation, escape just contrl-
button. Some additions must also be
made to the official appraisements, on
account of the disparity which is always
found to exist between the average as,
scssment and the average market value.
1t is to be remembered, also, that valu-
ations must always be effected necessa-
rily by the general circumstances of the
country. In time OF extraordinary
apparent prosperity and general expan-
sion, valuations may be too high; and
in time of revulsion and great depres-
sion will almost certainly be too low
With the corrections suggested by these
considerations, the valuations Of each
year, and especially OF each sixth year,
will supply the means of ascertaiuing,
with some reasonable approximation to
accuracy, the actual amount Of proper
ty within the State.
Nearer approaches to absolute exact
ness viii doubtless 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 eve
ry assessor should bear in mind that the
assessment OF property at its true value
does not increase the amount of taxes
}, to be paid by proprietors. IF the ag-