The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1860-01-11
Governor 5 Message.
Fetlow Citizens of the Senate,
.AnI House of Representatiyes

OF me new year you assutfie TIE great iuucLIOu
TINS 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 Representa-
tives. whether Legislative, Judicial or Exec
utive, are sacred trusts. The people who
honor, by such proofs of condolences, those
whom they select for employment in public
functions. have clear right to expect from
them fidelity. zeal. and unrenlitting diligence
in the promotion of the public good. Having
confded. by election, the powers of govern
mept 10 citizens of their choice, they return
TO their respective avocations trusting coI6
IDENTITY that all public interests aud public
rights will be diligently promoted aad faith
fully guarded, and that each individual will be
fully projected by equal laws and impartial
administration, while contributing in hi
sphere, to the general good by private thrift.
How weighty the obligation which such con
fidenee must impose on right minded men
How deep and earnest the selicitude which all
true-hearted representatives must feel, that
neither by remissness, Dor By Indifference, nor
by abuse, the just expectations of generous
people be not disappointed /
No extraordinary changes in the condition
of the State have occurred during the past
year. Private and public affairs have gradu
ally recovered from the depressing effects OF
financial revulsion and financial delinquency.
Health has invigorated and sustained the en-
ergies of industry. The labnrS of the field,
though frustrated in several counties as to i'm
portant crops. by the severe and unusual frost
of June, have nevertheless, been rewarded
by harvest fully equal. in the State at large
to those of ordinary years. In mining, man
Iufacturing, and commercial, as well as in az
ricultaral pursuits, improved machinery anc
processes, augmented capital, and increased
numbers of lahorers, have yielded proportion
aiely increased returns. Institutions of Re
ligion, Education. and Charity, whether OF
ganizei ay the voluntary zeal of individual
or the wise providence of the State have con
tributed. in full measure. to improvement
melioraiion and progress. Solid growth. sub
staniial prosperity, and social order, distin
guished alike the condition of he State ant
the people, aud demand grateful acknowledg
! meDts to the Supreme Disposer of events
whose blessing alone. gives real value to th
results of human labor and human wisdom.
The sixth general valuation of real proper
Ity has taken place during the past year. an,
will, naturally, direct your attention to ou
material resources as thus exhibited aud thei
ITGtdllOHS 10 tuO ECbCidi VI tuC OtdiS
The theory of taxation, settled by the Con
siitution and sanctioned by general approva
4 requires that all property of whatever de
4 Iscription, shall contribute to necessary publ
expenses in exact proportion to value Tn
Exceptions TO the practical application OF tn
rule, admitted by the Constitution and by Law
are of properties belonging to individuals no
4 exceeding City dollars in value, and proprrtie
II ~ th tt Ctata &L
Union, or held and used exclusively under pub
lie authority for educational, religious an
charitable purposes, m s2 ( 7s8s#s -
/ In orderlto give practical effect to the in
|tention of the Constitution. provision has bee
Imade by Law for periodical valuations. A
i lands and town lois whatever, subject TO tax
alton, are required to be valued once in 81,
years; while lands recently become taxable
being for the most part. lands sold b,
the Federal Government or the State, to
gether with all recent Improvements on lands
and all non-exempt personal property. mus
be valued annually. Z,
These appraisements, directed te be mad
at the true value in money. wiz exhibit, if th
law be intellIgently and faith,e 5 executed
!, the progressive increase or diminutc fwealf
lin the State and in each locality, wIr;i approx
innate corree ness F ~
Some deductions and some additions mus
+ be made on account of that property whic
is taxed more than once in different forms, an
lof that which. through the negligence c
assessors, or in spie of their vigilance, viii
under every system of taxation. escape jus
contribution Some additions must also b
4 madesto the official appraisements on accoall
of the disparity which is always found TO ez
ri list between the average assessment and tn
average market value. Il is to be remember
ed also, that valuations must always be a
feeted necessarily by the general circumstaI
ices of the countrs. IE a time of extraordinar
prosperity and general expaHsio
q valuations may be too high and in time
, revulsion and great depression will almost ce
Ltaiply be too low Bith the corrections So,
gested by these considerations, the valuation
of each year, and especially of each sixi
year, will supply. the means of ascertainin
with some reasonable approximation 10 acc
f racy. the actual amount Of property with
the State. ssssa ~
Nearer approaches to absolute exactne
will doubtless be constantly made, as expel
g ence shall suggest more perfect legislatio
q and clearer appreciation OF the duties enjoine
n by it shall secure more complete and faithf
listings and appraisements. Every citizen al
q every assessor should bear in mind that Il
4 assessment of property at it's true value do
not increase the amount of taxes to be pa
by proprietors. If the aggregate amount
property is augmented by correct assessmer
the total taxation need not be affected, for Il
:. rates may be Diminished. Correct asses
IL ments. at real value, will alone insure t
equitable superintendent of public burde
s slarnong the people Whoever, therefor
Il carses his property to be listed at less th
4 actual value, evades his share of the pub
5 contribution, and uDjustly increases the p1
4 portions of bis fellow-citizens.
8 A succinct account of the various systems
sttaxation adopted in this State, and of the v
g6 nations made, win illustrate these observato
=. and will enable yoG the better to understa
our present condition.
For many years no provision for general v
8 uation constituted part of the revenue systt
Is of Ohio. All lands were classed as first 81
l2 ond or third rate, and taxes for the support
= the State government were raised by asse
ments according to rate varying, at first, FRI
= twenty to sixty cents and, at last, from 81
Iss IA enty-hve to one hundred and fifty cents
100 each hundred acres. The assessments W.
&c se liked by legislative enactment, without ref
3OS ence TO the different values of different ira
l5i of the same rate.
Taxes for county and township pnrpo
he were levied on town lots and buildings acco
] ing 10 appraised value, and on few snecif
" classes OF animals, valued at tcertuin rates 7
head, by law, without appraisement
40 That this system was very inconvenient a
ineqnitable, is very manifest. The assessm,
'ut OF taxes for State and county purposes,
different descriptions of property, was prod
= A. L