Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1860-01-04
GoYeEaor'G Message,


wealth Upon this fret secular day Of Che neg
year you assume the great function thus as
signed 10 you, and enter upon the performance
Of yoor important duties.
Powers ef government, delegated by the
people Of free States 10 chosen Representatives
Whsthsr Legislative Judicial or Executive, arC
sacred trusts. The people who houar, by such
proofs OF conf iencc those whom they select
Tor employment In public functions, haze g
clear right to expect from them fidelity, zeal
and unremiiting diligence in the promotion Of
ske public gaod. Having eon6ded, by election,
the powers Of government TO citizens Of theiE
choice, they return to their respective avOca
lions trusting confidently that AL public in.
teroEt and pnblic rights will be diligently pros
NOTED AMI faithfully guarded, and that each
Individual viii be folly protected BY equal lave
and imL Larlial administration, while contributing,
In his sph, 10, to the general gOOd by private
taTilt. How Wsighty the obligation which such
oonhdence must impose on right>mlnded men
How dsep and eaToest the sOlicitude which all
true-hearted representatives must feel. that
neither by remissness, nor by indifference, nor
BY abuse, the Just expeditions Of q generous
people may be disappointed
No extraordinary changes in The condition Of
The State have occurred during the past year
Private aud public affairs have gradually recov.
cred from the depressing effects Of financial re-
vulsion and Official delinquency. Health has
invigorated and sustained the energies ofindus-
Try. The lsbors Of the field, though frustrated
in several counties as 20 important crops by the
severe and unuEai irost OF June, have, neyer>
theless, been rewarded by harvest fully equal,
IL the State a. large, to those OF ordinary years
In mining, manufacturing, and commercial, as
well as in agricultural pursuits, improved ma
ehinery and processes, augmented capital, and
increased numbers Of labsrsrs, have yielded
prop0r,ionaly increased returns. Institutions
Of Religion, EluestioH, and Charity, whether
organized oy the voluntary zeal Of individuals
OF the wise providence Of the State, have CON
trbute1. in full measure, to improvement, NELL
Grafton Snd progress. Solid growth, substan-
tial prosperity, ami social order, distinguish
alike the condition Of the State and the people,
and demand grateful Acknowledgements to the
Supreme DispOser Of events, whose blessing
alone gives real value to tho results of human
labor and human wisdom
The sixth general valuation Of real properly
has taken place during the past year. and will,
naturally, direct your attention to our material
resources IS thus exhibited, and their rcla.
tons to the general condition Of the State.
The theory of taxation, settled by the Con-
stitutiOn and sanctioned by general approval,
requires that all property Of whltever descrip-
llol1 EuAl4 CouIltutd 10 necessary PUBIC
expenses in exact proportion to value The
exceptions to the practical application Of the
rule, admitted by the Constitution and BY law,
are Of properties belonging to individuals not
exceeding fifty dollars in value, and pr0nertits
belonging to the counties, fhs State and the
Union, or held and used exclusively under
public authority for educational religious and
charitable purposes.
In Oider to give practical effect to the inten-
zion Of the Constitution, provision has been
made by Law for periodical Valuations All
lands and town lots whatever, subject to taxa
tion are required to be valued once in six years;
while lands recently become taxable, being for
the most part, lands sold by the Federal Gov.
eminent the State, together with all recent
improvements on lands, and all nOn-exempt
personal property, must he valued annually.
These appFaisments, directed to be made at
the true value in mouey, will exhibit, il the
law be intelligently and faithfully executed, the
progressive increase OF diminution Of wealth 10
the state, and in each locality, with approx
mate correctness.
Some deductions and some additions must he made
account OF that property which Is taxed than
uncs In different f0uns and Of that which, through the
negligence Of ASSESSOR in spite Of their vigilance
wilt under every system Of taxation, escape Just
ocia app seuents, on account OF the disparity which
a EEays foInd to sxist between the average asseSs
ment and the average market value. Il Is 10 be
bsred a'eo that Valuations also be effected neces
sary BY The general circumstances Of the country In
time Of estordtnasy apparent prosperity and gene
raj expausioa, valuations may b too high; and In
a tine Of rNulsi0u and great depression will almost
eertainly be too lew With the corrections suggested
b thrss conscsatons the valuations each year and
especially Of each sixth year viii supply the means Of
sPeerHiuing, with some reasonable approximation TO
sseurae5, the actual amount Of property within the
Nearer approaches to absolute ezaetuess viii doubt
less Be constantly made as experience shall suggest
perfect legislation, and cleArer appreciation OF the
duties eBjOinsd by It shall secure more complete and
faithful lstings and Gppraisemenis Every citizen and
every assessor should bear in mind that the assessment
OF property a. lis true value does not increase the
ano1nt Of taxes 70 b. paid by propret0ra. II the ag
greFats amount Of property is augmented BY correct as
ses1msnt the total taxation need not be affected for
The rates may be 1iminsed Correct assessments, at
real Talue, viii alone insure the equitable apportion
ment Of public burdens among the people. Whoever,
theref 1r, eauses his property 10 be listed at Hess
actual value eFades HE just share Of public contribu-
tOu, and uBiasty increases the proportions Of his e
loW-eiti1ens.
surciBct account of the yarous systems Of tsx,i,p
tate these ooseraiioas enable Yoa the better
for many years rTuvcp for general vlluai ion con-
s.l.ots9 PAL o. ihe reNtnne sssem Of OHIO All lands
suppar oi TIE SHie ralssd by q 8 S.
sy cssiE sad 81 sst irdm sevoaty " 70 sas b1pdreS
Ald niy cents on each hundred IS. Tho
shs different values ef difreHl tracts same rte
io e99n S Sna inwnship purposes were leyisd On
fss sDscsi clssseso animals Va ue al eertuin rates
psE head, bv law. without afpraiseuisut
fhat this systea was nconvsHieut and equitable is
yerY miniisst Ihe asseSsn nj OF ia1s f 81 TO and
productive Of No little emb ami di ult,; whio
value, rsSled in gieai aud nequsiiy with b.
eaas mere md nere co s1 uoUs and vexa with the
1e ls24 he is1s levied ioT State purpose in Hamilton
tiirsen.h IN yaus OF the real no cry m Hamt,n
pad tarfs of the same deseipt,on amount Sll42
II was not until 1925, however, that this
system, If system it may be called, was aban-
doned. In that ear,-distinquished in our
annals by the cOnincident adoption Of prac-
teal and efficient measures for common school
education, internal improvement by canals
and taxation according N value,-proYision
vas first made, by legislative enactment. for
tie valuation Of real property at its true
value in money. The amouRt Of personal
property actually valued, however, was still
small. Merchants and brokers were arrang-
ed in certain classes by the associate Judges.
according to capital, and were taxed accord
ing 70 class, without reference to the amount
Of capital actually employed by different
members Of the same class The values of
the animals subjected to taxation were still
fixed by the Legislature without sppraise-
ment and the list Of exempted property was
very large, including, not only real property
used for educational, religious and charitable
purposes, but mills and factories almost or
quite without exemption.
It viii be seen, therefore, that the act Of
1926 initiated, rather than established the
rule Of valuation and taxation according to
value. But this was no small merit. and it
was enhanced by the introduction of q uni
form system Of leyies for all purposes. both
State and local, and Of provision for the
equalization Of valuation as between individ-
uals, by County Boards, and as between
counties by State Board Of Equalization
Both, in substance, still make parts of our
revenue system.
Il viii be admitted of course that the vau-
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