Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1860-01-07

" the hHIIfoio HNnout hppIhecWOh't ehN tuo
lst Of exemptod properly was very large. in-
cluding not ohly real property used Tor educa.
tional, religious aud charitable purposes, but
mills and factories almost or quite without ex-
emption
Il will be seen, therefore, that the act OF 1852
initiated, rather than established the rule Of val
uation, aud taxation according TO value But
this was no small merit, and II was enhanced by
a uniform system OF levies for all purposes, both
State and dlocai. and OF provision for the equal
ization OF valuations Us between individuals by
County Boards, aud as between counties, by a
State Board Of Equalization. Both in substance
still make parts OF our revenue system
II will be admitted, OF course that the vain
alton directed aud nude u6der the act Of 1926
affords no satisfactory measure Of the actual
wealth OF the State 0t that time. 1t has, how
ever, some claim to attention even ia that view,
and il has higher interest as the practical re-
suit Of the FIRST attempt to ascertain, however
delectiyely, a true basis for the equitable appor-
tiouments Of public burdens among the citizens
The whole number Of acres subject to taxation
returned by the assessors, was 10, ,3O9i the
average value per acre, as equalized by the
Board Of Equalization, was S2,4T; the total
valve of lands was S87,7lA225 Of town lots
| 81 ,32l ,034; in all S45,035,2 ,259.
The act of 1925 fixed no period for a second
general valuation. The appraisement made un-
der il was to remain unaltered until further
legislation. The county assessors, however, were
required to ascertain in tbs spring Of each year
what land had become liable to taxation during
the preceding year. and what new permanent
! Improvements had been made on lands by struc
lures. The value Of this land aud these i'm
provoments, annually sscertained by the asses
sors, together with that of oil personal proper
ty, computed according TO arbitrary rates fixed
by law, added annually to the equalized value
nf the real property, was to constitute the
GranG List, aud form the basis of taxation for
the current year
Thus 10 1926, the valuation permanently set.
tied by the Board of Equalization, with the
valuations 10 the spring, of lands recently be-
come taxable, of new improvements and Of per
sonaty, constituted the first Grand List under
the act, upon which were to be assessed the
necessary levies for State, County and TOWNSHIP
purposes The value Of lands was 80, ,729.4ll
the value of town lots aad personal properi,
was Sl6,T45,096 The total valuation was S5S,
4I4507. s $500 ar
Important changes 10 the laws relating Il
taxation we're intro 1uced 10 1881. An act o
that year enlarged very considerably the de
scriptious of taxable property; reduced the lis
of exemptions, and extended the application o
the principle Of appraisement and proportiona
contribution. 1t did not disturb. however the
valuation of real property eqnalized in 1925
and it still retained, in some of its applications
the principle Of arbitrary valuation by the egis
lature
At length, after lapse of rine years, a re
valuation of all real property was directed by
the legislature in 1884; was made the samt
year, and was equazed in 1885. The propert,
revalued consisted of the descriptions made
/ taxable by the act Of 1881; for the act direct
| ing the revaluation made no change ia the sub
| jects of taxation.
| The result exhibited striking increase The
equalzed value of the lands and town lots wa,
| $73,932,829. The Grand List of 1885, EN-
bracing this valuation increased by the usua
| spring valuation, amounted, exclusive of foul
counties whose returns had not been received
to $95,927 1876. In nine years the value of tax
able property had increased S37,452,6S9.
A third valuation was made in 1910 and was
equalized in l84l The subjects of valuation
was still defued by the act of 1881. The equal
lied valuation was $99,l54745 The Crane
List for l64l, embracing this valuation, and The
additions for real estate and personal property
made in the spring of that year. was $l2S,353,
557. The increase iu Eve years had been S32.
426,26l.
A thorough revision of the laws concerning
taxation took place in lS46 Important add
tions we're made to the. descriptions of taxable
property; exemptions were restricted and de-
fined with greater precision; rules of appraise
ment were prescribed with a view to ensure ,
closer approximation Of valuation to value: tn,
principle Of actual apprasemeut was for tht
first time applied to all objects Of texation t.
xrbtoh In tha 81 &. a..
BILE; clear directions were given for the annua
listing and valuation of lands becoming taxabl,
for the first time, Of improvements, and of al
personal propery;s new valuation Of all rca
property was directed, and provision was mad
for future valuations in every sixth year.
The first general valuation required by TIL
act, being the fourth in the whole series, wa
made in l846, and WAS equalized the same wear
The influence OF the wise provisions of the nev
law was conspicuous in its results, which for tn
first time approximated, though still remotely
tha actual value of the rea! property in th
State. The value of that description of prop
crty, as equalized, was $324,495 804.
The Grand List of lo47. embracing thi
equalized valuation, the spring valuation OF per
sonal property amounting to SS3964,43O an
the other usual spring valuations, exhibiting a
aggregate of S4IO,763l6 The increase i
six years had been almost incredible. 1t wa
S28l l409 5O3.
Before the time for the second valuation ur
der the act of 1916 arrived, a new Constitutio
had been adopted. The principle Of that ac
extended in its application to all property viii
some specific exemptions, was now incorporate
into the fundamental law, aud the first Generl
Assembly under the new Constitution provides
for general valuation aud equalization of rea
property in 1853. and every sixth year thereal
ter. In pursuance Of this act, the fifth genera
valuation took place and was equalized in 1856.
The aggregate of the equalized valuation wa
S55s, ,725,542. The personal property liste
the following spring was valued at S297, ,05l, ,671
The Grand List for 1854, including with thes
values those Of the lands and new Improvement
listed in the spriHg, was SS66, ,929982. Tn
increase in seven years had been again STARTLING
II was S456, 822.
The appraised now more closely approaehe,
the real Valne, aud no such apparently rapi,
augmentation Of the list could be in future ex
pecled
! The sixth valuation took place during th
past year, under the act of the last General A,
sembly, and its equalization is not yet compile
ted. According to the returns made by th
County Auditors, under the act of April las
the aggregate number of acres taxed is 25.3I4
~.