The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1860-01-11

fellow-citizens.
a succinct account of the various
systems of taxation adopted in this
State, and.of the valuations made, will
illustrate these observations, and enable
YOU the better to understand our pres
ent condition.
For many years no provision for gen
eral valuation constituted part of the
revenue system of Ohio. All lands
were classed as first, second or third
rate, and taxes for the support Of the
State government were raised by as
sessments according to rate, varying, at
first, from twenty to sixty cents, and, at
last, from scventy-fve to one hundred
and fifty cents on each hundred acres.
The assessments were fixed by legisla-
tive enactment, without reference to
the different values of different tracts
of the same rate.
Taxes for county and township purpo-
ses were levied on town lots and build
ings according to appraised value, and
ON few specified classes of animals,
valued at certain rates per head, by law,
without appraisement.
That this system was inconvenient
and inequitable, is very manifest. The
assessment of taxes for State and coun-
tv purposes, on different descriptions of
property, was productive of no little
embarrassment and difficulty; while the
assessments according to rates, and not
according to value, result in great and
grievous inequality, which became more
and more conspicuous and vexatious
with the progressive but very unequal
increase in the value Of lands. In 1924,
the taxes levied for State purposes in
Hamilton county amounted to S2,0S0,
while Athens, with less than one-thir
teepth in value of the real property in
Hamilton, paid taxes Of the same do
scription to the amount of $2,142.
Ii was not until 1925, however, that
this system--if system it may be called
was abandoned. In that year--dis-
tinguishcd III our annals by the coinci.
dent adoption of practical and efficient
measures for common school education,
internal Improvement by canals, and tax
alton according to value-proyision was
first made, by Legislative enactment, for
the valuation of real property at its true
value in money. The amount of per-
sonal property actually valued, howeV-
er, was still small Merchants and bro
kers were arranged in certain classes,
by the associate Judges, according to
capital, and were taxed according to
class, without reference to the amount
of capital actually employed by differ
members of the same class. The val
ues Of the animals subjected to taxation
were still fixed by the legislature with
out appraisement, and the list of exemp-
ted property was very large, including,
not only real property used for tduca-
tional, religious and charitable purposes,
but mills and factories almost or quite
without exemption.
1t will be seen, therefore, that the act
of 1925 Initiated, rather than establish
ed, the rule of valuation, and taxation
according to value. But this was no
small merit, and it was enhanced by the
introduction of uniform system of
levies for all purposes, both State and
local, and of aprovision for the equali-
cation of valuation as between individ-
uals, by County Boards, and Us between
counties by State Board of Equaliza-
ton. Both in substance, still make
parts of our revenue system.
1t will be admitted, of course, that
the valuation directed and made under
the act of 1925 affords no satisfactory
measure of the actual wealth of the
State at that time. 1t has, however,
some claim to attention even in that
view, and it has higher interest as the
practical result of the first attempt to
ascertain, however defectively, true
basis for the equitable proportionment
of public burdens among the citizens.
The whole number of acres subject TO
taxation, rctured by the assessors, was
l5,l43,309; the average value per acre,
as equalized by the Board of Equaliza-
ton, was $2,47; the total value of lands
was $37,7l4,225; of town lots, $7,32l,-
034; in all S45 5,035,25o.
The act of 1925 fixed no period for q
second general valuation. The appraise-
ment made under it was to remain un-
altered until further legislation. The
county assessors, however, were requir-
ed to ascertain in the spring of each
year, what land had become liable to
taxation during the preceding year, and
what new permanent improvements had
been made by structures on lands. The
value of this land and these improve
meats, annually ascertained by the as
SCISSORS, together with that Of all taxa
Bile personal property, computed accord
ing to arbitrary rates fixed by law, add
ed annually to the equalized value OF
the real property, was to constitute the
Grand List, and form the basis Of taxa
tion for the current year.
Thus, in 1926, the valuation perma-
nently settled by the Board Of Equali-
cation, with the valuations, in the spring
of lands recently become taxable, Of
new improvements, and Of personally,
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 $50, 9,729,4ll; the value Of town
lots and personal property was $is, ,745,-
O96. The total valuation was $5S, ,474,-
507.
Important changes in the laws relat-
ing to taxation were introduced in 1881.
An act of that year enlarged very con-
siderably the descriptions of taxable
property; reduced the list of exemption,
and extended the application Of the
principle of appraisement and proper
toned contribution. Itdid not disturb,
however, the valuation Of real property
equalized in 1925, and it still retained,
in some of its applications, the principle
Of arbitrary valuation by the legislature.