Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1860-01-11

cation. Ii there be any description o
property which has hitherto escaped JUS
contribution. the Legislature representa-.
the people Will not hesitate to subject it tC
the operation of the general principle.
: It is great merit of the system that i
is easily understood, and that the result o.
any given rate of assessment cannot mate
rally deceive expectation. As the Grand
List supplies the basis of revenue. and Il.
! the necessary means to meet all State
county and municipal cxpenccs are pro
vidcd by assessments for State purposes OF
the entire list. and for local purposes on thl
property listed within the respective local
ities legislative adjustment Of levies to the
public needs, and of appropriations to leyies
can never be difficult The rates of levy
being fixed. the revenue for the years in.
tervenlng between general valuations can
always be predicted with reasonable GER
tainty. Tie equalizcd valuation is the
permanent. and the annual valuations arc
the variable clements of the Grand List
The equalized valuation once made remains
unchanged till the next valuation YEAR
The first Grand List after equalization cx-
hibitS the aggregate subject to contribution:
and the Grand Lists of subsequent years
until new valuation, will, of course. ex-
hi5it the same aggregate, increased or di-
minished only 10y the increase or diminution
of the annual valuations. The Grand List
Of nc year. except Immediately after the
general valuation, or N consequence of some
legislative action. the results of which the
Legislature must Of course foresec, can differ
widely from that of the preceding year
The General Assembly convened in any
year, has. therefore, always at hand the
means of ascertaining. with substantial ac-
curaey, the revenues of that and the next
fiscal year. Leyies already made on the
Grand List of the preceding year will pro-
duce the former. and levics On the grand
list Of the current year of rates fixed or
sanctioned by the Legislature itself will
produce the latter. With given basis
and given rates it is easy to compute reve-
nue..
With these observations it seems proper
to submit to you suggestion more than
once addressed to your predecessors:-that
it is indispensable to every sound financial
system that appropriations be limited by
revenues. and expenditures by appropria-
tiOns. The arrangements which have some
tines embarrassed our finances may be
traced almost invariably, in the absence of
crime, to disregard of this salutary prin-
ciple. Nothing but an ovcrruling emergen-
cy can justify appropriations. When 50
justified, the appropriations in the former
case should be as promptly reported to the
legislature for its judgment and sanction.
l embrace this OCCASION to suggest the
Of requiring under suitable
penalties for omission, all officers having
charge of works or institutions, to state
distinctly in connection with each annual
report. whether any debts, beyond appro-
priations were outstanding at the close of
the year. and, if am, their precise nature
and amount For all su:h debts the Off
GERS contracting them are. under existing
laws personally responsible. and their pay-
ment without express legislative sln:tion.
any su5Scquent appropriation, should
be strictly prohibited.
In this connection | also renew my re-. .
of IN appropriation for each
year Of a sum sufficient to provide against
unforeseen emergencies. su' feet only 10 the
Farr'nts of the Governor, to be drawn OH
evidence Of necessities unex-
1cctedly requiring extraordinary ezpendi- .
ares.
The public welfare would likewise be (
promoted in my judgment, if the several .
Ulcers il the Executive Department were
r.Eanized as an Executive Council, and re-
fuircd to meet from time to time, and when
yer cony, k-I by the Governor. for consul
alton AMI action in regard to public inter
St. The sanction Of such 4 Council to
he drafts on the contingent appropriation
ust proposed. would constitute an ample
guaranty against improvidcnce and abuse.
The whole amount Of receipts in the
reasury during the last year. was S3, ,520,-
-. ard the balance from the preceding
ear vas S226.lIS. The total sum sub
est to disbursement in 1859, wasS}, 49,
-.
Of this sum $4,000 was realized from
RATS. in anticipation Of the revenue Of
SEQ S2939,753 were received from lcyies
n the grand list of 1853. Of one mill on
he dollar for Common Schools. one-tenth
z mill for School Libraries. nine tenths
u Sinking Fund. seyen-twenticths for
Of Temporary Loan and
evcn-tenths for general expenses of State
l0vcrnmcnt These levIeS. amounting in
lc aggregate u three mills and eleven
gcnticths on a dollar asssssed upon the
lxa5'c Tlllation Of $50. sO0.O}I, exhib-
ed by The grand list Of 1853 would have
rodu;ed, if fully collected S3.9s4,S4O-i
he difference between this sum and the
syenue actually rec iyea-ahOut forty-five-
louslnl dollars-is Attributable to costs
collection. variations between delin-
ucncies unpaid, and delinqusnces ieollect-
!, and errors in assessment.
The principal source Of revenue, other !
IAN levies, are Tolls and Water-rents on (
,e Public Works; collections Of Surplus ,
cyenue; Proceeds of sales Of lands: Con- {
let labor and Canal, Turnpike AMI Rail- ]
'ad Dividends. OF receipts from these 5
nd other sources besides levies. some, s
assed in reYenue, cannot properly be con- .
dercd as such, Proceeds of overwork {
convicts, for example, and collection on {
j claims. and advances from contingent I
Inds Of Executive Officers are not proper 5
revenue; bat either simple depos-
s. or means. made money. or mere trans
rs from one account to another. 1t is to
, observed, moreover, that more than the {
hole realized from all sources, ex. ct ;
vies, is either absorbed by the expenses I
the Public Works. and the Penitcntiary, +
specially appropriated to the Sinking :
und for the payment of interest and prir- ;
pie of the Public Debt. ,
For the annual expenses Of the State in 8
for Benevolent Institutions, and I