Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1860-01-12
Grand. Li.,, aad form. he basis is of taxa.

Grand List, aad form the. basis Of taxa.
tion for tho current year.. rf.fiaY rit
l.lo Thus, in 1895, the valuation pcrma
nently settled by the Board OF Eesaliza
tioD, with the valuation, ia the spring,
of lands recently become taxa Bile, Of new
Improvements, aud Of personally, con.
,stituted the first Grand List under the
act, upon VIII ch were to be assessed the
necessary Ievies for State, County and
Township purposes The value Of lands
was S3!l, ,729, Al I; the value Of lown lots
and personal property was Is,7l5 ot 6
The total valuetion was 58,I74,5O7.
important changes ia the laws rela.
ting to taxation we're introduced in
1881. An act.of that year enlarged yer
y considerably the descriptions OF taxa
BILE property, reduced the list of exemp.
-tions, and extended the application p
| the principle Of appraisement, and pro
portioned contribution. II did not DIS
turb. however, the valuation frea
property equalized in. 1926; aud it eiilI
remained, in some of its applications
the principle Of arbitrary valuation by
the Legislature.
At length, after the lapse Of . years,
a revaluation of all real property was
directed by the Legislature in 1884 was
made the same year, and was equalized
in 1885. The property revalued con
sisted of the descriptions made taxable
by the act OF 1888 for the act direct
ing the revaualion had made no change
in the subjects of taxation.
The result exhibited striking in
crease. The eaualized value of the
lands and town lots was 1882, ,892.-
The Grand List of 1885, embracing this
valuation, increased by the usual spring
valuations, amounted, exclusive Of four
counties, whose returns had not been
received, to 95,927,396. In nine years
the value of taxable property had in.
creased 37,452, 1888. ,..''. ...,s ~.
| A third valuation was made ia l84o,
and was equalized in I84l. The sub
jects Of valuation were still defined by
the &C, of 1881 The equalized valua.
tion was SO, The Grand List
for lS4l, embracieg this valuation and
the additions for real estate and person.
al property, made in The sp.ing OF that
yeaI, was Si28 35I,n57. The increase
IN five years had been S32 426, 1851
A thorough revision OF the laws con-
cerning TAXATION took place in 1915.
lmporlant additions were made to the
descriptions of taxable property excmp.
tions were restricted aud defined with
greater precision rules ofappraisemen,
were prescribed with d view 10 secure a
closer approximation Of valuation to
value the principle Of actual appraise
ment was for the first time applied t.
all objects of taxation to which, IN the
nature of things, It was applicable
clear directions were given for the an
nual listing and valuation Of lands be
coming taxable for the first time, ol
improvements, and of all personal prop
erty /, a new valuation Of all real prop
erty was dittcted, und provision wal
made ior future valuation in every 9th
year. 1att ..#, '.i
The first general valuation required
by this act, being the fourth in the
whole series. was made in l84i, and
was equalized the same year. The ih
j Auence of the wise provisions of the
new law was conspicuous in its results
which for the first time apprOxmated
. though still remotely. the actual value
Of the real property in the State. The
, value of that description of property, "a
: eaualized, was 1891 495, 1904.
The Grand List Of 1917, EN- braci rs
t this equaIized valuation, tho spring
, valuation of personal property amount
t ing to 83,964,431, and the other usua
spring Valuations. exhibited an aggre
gate of 4lO, 76s leo. The increase il
six ears had been almost incredible. |
was 28i, ,409 sos
Before the time for the second valua
,ion under the act of l646 arrived,
new Constitution had been adopted
/, The principle of that act extended il
, it's application to all property whatever
|. with some specific exemptions, was nov
, Incorporated into the Fundamental law
:. and the first General Assembly unde
+ the new Constitution, provided for
\ general valuation and equalization o
real property in 1853, and every sixtI
year thereafter. In pursuance Of thi
act, the fifth general valuation tool
place and was equalized in 1858. rh
aggregate of the equalIzed valuation wa
500. .725.542. The personal propert,
!, listed the following spring was value,
: ut 2a7 7,U0l ,572. The Grand List 70
1854, including with these values lhos
Of the lands and new Improvement
listed in the spring, was 6G6,929,9Sl
u The increase in seven years had bee
again startling. i. was 4sG, 1885, ,>22
!. The appraised now more nearly ap
= preached the real value, and no sue
appa entIy rapid augmentation of tn
). lisi could be in future expected.
$ The sixth valuation took place durinI
: the past year, under an act Of the las
General Assembly, and lis equalzatio
a is mol yet completed. According t
j the returns made by the county audi
n tors, under the act Of April last, the ag
: gregate number Of acres taxed is 25,3l4
. $50 the average va,ue of each acre
'f IA 4S and the total value of the Who'll
e real property 6sl .9is,l5l. The list
r. of personal prOperty included in th