Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1860-01-12

tne same Class 1ne values OF the animals sub
jected to taxation We're still fixed by the Legis
lature without appraisement, and the list of ex
| empted property was very large. including. no
Unly real property used for educational, rcli
/ gions and charitable purposes, but mills an,
1 factories almsst or ouiie without exemption.
4 1t will be seen therefore, that The act of 1872
initiated, rather than established. the rule of val
| uation and taxation according to value. Bu
l this was no small merit. and It was enhance,
bythe introduction of a u..iform srsienn of Lev
les for all purposes. both State and local, and o
a provision for the equalization of valuation a
/ between individuals, bv County Boards. and a.
/ between counties BY State Board Of EoGaliza
! ton. Both, in substance. sill makes parts q
| our revenue system.
1t will be admitted. of course. ti,at tl,e valua
| tion directed and made under The act of IS9:
affords no satisfactory measure of the .actua
4 wealth of the State at that -fime. IL has. how
ever. some claim 10 attention even in thai view
and it has higher interest as the practical re.
suit of the first attempt to ascertain, however
defectiyely, true basis for the equitable appor.
tionnent of pnblic burdens amongthe citizens
The whole number of acres subject TO taxation
returned by the assessors, was l5,143 800; the
average value per acre, as eqnalized by tAt
Board of Equalization, was $2,4l: the total value
of lands was S37. ia 225; OF town lots 81 ,32l
| 034; in all $45.025259
The act of 1925 fixed no period for second
general valuation. The appraisement made un-
der it was 10 remain unaltered until further
Legislation. The county assessors, however
were required to ascertain in the spring of each
year. what land had became liable to taxation
during the preceding year. and what new per-
maneHt Improvements had been made by struc-
lures on lands. The value of this land and
these Improvements, annually saseertained by
the assersols, together with that of all taxable
personal property, computed according to arbi-
trary rates fixed by law, added annually 10 the
eqnalized value OF The real property, was 10
eonstiicfe the Grand List, hnd form the basis Of
taxation ior the current year.
mus, IN io1o' the ViiGatio permanently SET
,led ny the Doara oi Eqaanza,ion' WIN the
'aidaiiohs' ~ the spring oi ianos recently oe-
come iaAaoie oi new, Improvements, ana Oh
personality, constituted ihe nfsl Grand List un-
DER Inc aet, upon whicn were 10 De assessed the
necessary leyles for STATE eovnty and township
purposes. The value OF lands was SSS,e29,4l1i
the value OF lown lois ana personal properly
was lo,i4o'oso. lne Total Vaiualion was $oo'-
494,oUf.
important changes In the laws reiatlng fotax-
alton were introduced In 1881. An act OF that
year enlarged very considerably fbe deserip-
hons, oil taxable property: reduced the list OF
exemptions, and extended the application OF
the principle OF apPraisement ana Propoftloned
contripution- IL aid mol disturb. however, me
vainaiion oi real properly equa!'zeu III io@o'
ana II silil retained IN some ui us appiicaiiohs
ihe principle oi aroItrary Valuation py the leg
islatnre
AT length, after lapse OF nine years, a revai-
uaiion OF All real properly was directed oy the
legislature In 1854; was .d MADE e. Inc same year,
and was equailzed III iooo- Inc properly re-
valued consisted OF the descriptions made taxa
Die oy ine aci OF 1901; ior Inc ACT direeiihg the
Ieyaiuatien had made no ehanSe In The sub
Jeets OF taxation: n,
ne resuiteAhiol,ed asiriking increase. IEe
ooS oo s,nue u cue L.4s shu @ iosl was
S"o,S32'oUI. Inc 1rano iist OF Io'o' einprac-
my lhis Naiuaioh' ihcreiseu ~ Ihe Usual spinns
vaiuaiions, amounting, exclusive Oh iour coui-
Ia nihe eIis s, .e go oSo "a
o'e P,ope'y nov luz e"'.' '1''
A third valuation was made IN lo4Orand was
equslized in lS4l. The subjects of valuation
were still defined by the act OF 1881. The equal
lied valuation was $99 54145. The Grand
List Tor 1s4l, embracing this valuation and the
additions for real estate and personal property,
mado in the spring OF that year, was l2S.3
657; The increase In hve years had been S32,-
326,26l.
A thorough revision of the laws concerning
taxation took place In 1876. Important addI-
tions were made to the descriptions of taxable
property; exemptions were restricted and de-
lined with greater precision; rules of appraise-
ment were prescribed with view TO eusure a
closer approximation of valuation to value; the
principle of actual appraIsement was for the
first time applied TO all objects of taxation to