The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1860-01-13
Governors Message.
Feiiolc.citiSens Of The Senate

eighty of tho State, have committed to you
for tho fifth biennial period under tho exist
ing Constitution, the legislative authority OF
the Commonwealth. Upon this FIRST secular
day of the new year you assnmo the great
function thus assigned to you, and enter
upon the performance of your important
duties.
Powers Of cover uent delegated by tho
people of free States to chosen Representa-
tives, whether Legislative. Judicial or Ex-
ecutive, are sacred trusts. Tho people who
honor, by such proofs of confidence, those
whom they select for employment in public
functions have O clear right to expect from |
them fidelity, zeal and unromitting diligence
in the promotion of the public good.-
Having confded, by election, the powers of
government TO citizens of their choice, they
return to their respective nvocations, trust.
ing confidently that all public interest and
public rights will be diligently promoted and
faithfully guarded, and that each individual
will DO fully protected by equal laws and au
impartial administration, while contributing.
in his sphere, to the general good by private
thrift. How weghty tho obligation which
such confidence must impose on right
minded men How deep and earnest the
soIicitudu that all truo.hearted Representa-
sives must feel, that neither by remissnoss.
nor BY Indifference, nor by abuse the just
expectations of generous people may be
disappointed
No extraordinary changes in tho condition
of the State have occurred during the past
year. Private and public affairs havo grad
ually recovered from the depressing effects
Of financial rovusion and official delin.
quency- Health has invigoratcd aud sus.
taincd tho energies of industry. The labors
of tho field, though frustrated in sevcra!
counties as to important crops, by the Sc
vcre and unusual frost of June, have never
thelcss, bcen rewarded by harvest fully
equal in tho State at large, to those of or
diuary years. Ia mining, manufacturing,
and commercial, as well as in agricultural
pursuits, improved machinery and processes,
augmented capital, and increased numbers
Of laborcrs, have yielded proportionalIy in.
creased returns. Institutions of Religion,
Education, and Charity. whether organized
by voluntary zeal of individuals or tho wiso
providence of the State, have contributed.
in full measure, to improS Sement, moderation
and progress. Solid growth, substantial
prosperity, and social order, distinguish
alike tho condition of the State and tho peo'
n pie, and domaud grateful acknowledgements
e to the Supreme Disposor of events. whose
blessing alone g;ycs real value TO tho results
I of human labor and human wisdom.
Tho sixth general valuation of real prop
eriy has taken place during the past year
aud will naturally, direct your attention to
our material resources rs thus exhibited
and their relations to tho goners! condition
Of tho State.
The theory of taxation settled by tn.
Constitution and sanctioned by general np
d proyai, requires that all property of what
ever description, shall contribute TO necos
,,nhlir in nrnnOrfinn "a
value. The exceptions to the practical ap
plcatiou of the rule, admitted by tho Con
= stitution and by law, are Of properties bo
longing to individuals not exceeding fit
dollars in value, and properties belonging t
- the counties, tho State, and the Union, O
held and used exclusively under public au
thority, for educational, religious and char
table purposes.
In ordcr to givo practical effect to tho r
tontiOn of tho Constitution, provision ha
boon made by law for periodical valuation
, All lands and town lots whatever, subject
~ taxation, aro required TO be valued once
six years while lands recently become ta!
~ able, being for the most part lands sold
- tho Federal Government or the State, tt
gethor with all recent improvements O
lands, and all non-exompt personal propcrt
must be valued annually.
lncSO RDpfuiSCtncntS, ulToO'Cu "
"0 mado at tho true value in money, will e,
hbit, If tho law be inteligenty and faitl
- fully executed, the progressive Increase {
dmiuution of wealth in tho State, and
each locality, with approximate correctnes
Some deductions and some addition
~ must be made on account of that properi
nj. which is taxed moro than once in dffereI
20. forms, and of that which, through the ne!
ligcnco Of assessors. or in spite of their VIC
lance, will under every system of taxation
- escape Just contribution. Some addition
must also be mado TO the official apprais
ments, on account of the disparity which
ALWAYS found TO exist between tho averal
I assessment aud the average market value
. Itis 10 bo remembered. also, that valuation
must also be affected necessarily by Il
y.. general circumstances of the country. In
, time of extraordinary apparent prosperi
and general expansion, valuations may
- too high; und in a time of revulson al
great depression will almost certainly
too low. With tho corrections suggested
these considerations, the valuations of ea
-, year, and especially each sixth year, "
u supply the means of ascertainiDg, with soI
. reasonable approximation to accuracy, I
In. actual amount OF property within the Sta
Nearer approaches to absolute cXactn'
will doubtless be constantly made, as cxpe
ence shall suggest more perfect lcgisIati'
theer and clearer appreciation of the duties {
ties, Joined by 1t shall secure more complete II
als, faithful listings and appraismont Eve
ytt0' citizen and every assessor should boar
:" mind chat tho assessment Of property at
true valuo does not increase tho amount
taxes to be paid by proprietors. II tho
gregato amount of property is augment
I, by correct assessment, the total taxai
need not DO affected, for tho rates may
diminished. Correct assessments, at r
value, will alone insure the equitable app
tonment oE public burdens among
~ people. Whoever, therefore, causes
IL. property to bo listed at less than act
,n value, cvados his just share OF public c.
- ,ribution, and unjustly increases the p
portions of his fellow citizens
Y. A succinct account of tho various syste
of taxation adopted in this State, and
valuations made, will illustrate these obs
Wy yations. and enable you tho better to und
and stand our present condition.
For many years no provision for gene
=, valuation constituted part of tho reve'
%. system of Ohio. All lands were classet
roo, first, second or third rate. and taxes for
'A support of State government were raised
assessments accorniug to rate, varying
"" frst, from twenty to sixty cents,a and, at
from seventy. five to one hundred and
Hthr cants on each hundred acres. The ass