American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1860-01-12
Fsllop citizens Of Ms S, nate and


.sta IL, a House of Representatives;
= The people with whom is the sole SOW
ereignity of the State, have committed to
you. for the fifth biennial period under
the existing Constitution, the legislative
authority Of the Commonwealth Upon
this FIRST secular day Of the new year you
assume the great function thus assigned to
you. and enter upon the performance Of
your important duties.
Powers Of government delegated by the
people Of free States TO chosen Represen.
tatives. whether Legislative, Judiciary or
Executive, are sacred trusts The people,
who honor by such proofs of confidence.
those whom they select for employment
In public functions, have clear right to
expect from them fidelity. zeal and unre
mi,ting diligence 10 the promotion of the
public good. Having confded by elec
ton, the powers Of government to citizens
oftheir choice. they return to their re.
spectiSe aVocations trusting confidently
that all public interests and public rights
win be diligently promoted and faithfully
guarded, and that & oh individual will be
fully protected by equal laws and Impair.
tial administration, while contributing in
his sphere to the general good BY private
thrift How weiShty the obligation
which such confidence must impose on
right minded men. How deep and earns
est the soliciiude which all true hearted
representatives must feel. that neither by
femissness. nor by indifference nor by
abuse, the just expectations Of a generous
people may be disappointed
No extraordinary changes ip the condi-
ton OF the State have occurred during The
past year. Private and public affairs have
gradually recovered from the depressing
effects Of financial revusion and official de-
linquency. Health has invigorated and
sustained the energies Of industry. The
labors Of the field, though frustrated In sew
'eral counties as to important crops, by
the severe and unusual frost Of June have
nevertheless. been rewarded BY harvest
fully equal. in the State at large. to those
OF ordinary years. In mining, manufac
turing, and commercial, as well as in ag-
ricultulal pursuits, improved machinery
and processes. augmented capital, and in.
creased numbers oI laborers. have yielded
proportionsely increased returns Insti
tutions OF Religion, Education and Cbari
9y, wi ether organized by the voluntary
zeal OF individuals, or the wise providence
of the State, have contributed in full mea,.
ure, 10 improvement. meioration and pro-
gress. Solid growth, substantial prospect
ay, and social order, distinguish alike the
condition of the State and the people. and
demand grateful Acknowledgements to the
Supreme Disposer Of events. whose Hes.
sings alone gives real value to the results
of human labor and human wisdom.
The sixth general valuation of real prop
-erty has taken place during the last year,
and will. naturally. direct your attention
to our material resources as hus exhibited
and their relations to the general condition
OF the State.
The theory Of taxation. settled by The
Constitution and sanctioned by general ap
proval. requires that all property of what
ever description shall contribute to neces'
sary public expenses in exact proportion to
value. The exceptions to the practical ap,
plications Of the rule, admitted by the Con
stitutiOn and by law are Of properties be.
longing to individuals not exceeding fifty
dollars 10 value, and properties belonging
10 Iha Giata oA1 ihn tn
or beld aud used exclusively under public
authority for educational. religious and
charitable purposes.
In order to give practical effect to the
intention of the Constitution, provision ha'
been made by law for periodical valuations
All lads and town'ots whatever, subjec
to taxation. are required 10 be valued once
in six years; while lands recently become
taxable, being for the most part, lands sole
by the Federal Government or the State
together with all recent improvements OF
lands, and all non>exempt personal prop
erty, must be valued annually,
THESE appraise nents directed to be
made at the true value iO money, will ex
hibit, II the law be intelligently anl
faithfully executed, the progressive in
crease or diminution Of wealth in tn
State, aud in each locality, with approx
mate correctness.
Some deductions and some addition
must be made on account OF that Ian,
which is taxed more than once in diff rem
forms and Of that which through the neg
ligence of assessors OF in spite Of their Wig
lance, will, under every system Of taxation
escape just contribution. Some addition
must also be made TO the official apprais
tnents on account Of the disparity which |
always found to exist between the syerag
assessment and the average msoket value
tits TO be rememberedj also. that vada
tons must always be affected necessaril,
by. TIE general cirOdmstasces Of the coun
try. In time Of oi.s1traordinary apparen
prosperity and gene al expansion, valua
lions may be too high; and in time Of re
tulsion aud great depression will almos
certainly be too low. With the correction
suggested by these considerations. the val
uaIions oi::each year and especially Q
each sixth year, will supply the means o
ascertainipg, with some reasonable approx
imation TO accuracy, the actual arnouut o
property within the State.
~ Nearer approaches to absolute exact
daec W III douhtless he oonRtAntlv made a