The Highland weekly news. [volume] (Hillsborough [Hillsboro], Highland County, Ohio) 1853-1886, 1860-01-12

law, arc of properties belonging to in
dividuals not exceeding City dollars in
value, and properties belonging to the
counties, the State and the Union, or
held and used exclusively under public
authority for educational, religious and
charitable purposes.
In order to give practical effect to
the intention of the Constitution, pro-
vision has been made by law for period.
ical valuations. All lands and tewn
lots whatever, subject to taxation, are
required to be valued once in six years;
while lands recently become taxable,
being for the most part, lands sold by
the Federal Government or tho State,
together with al recent improvements
on lands, and all non-ezempt personal
property, must be valued annually.
These appraisemonts, directed to be
made at the true value in money, will
exhibit, if the law be intolligently and
faithfully executed, the progressive in
crease or diminution Of wealth in the
State, and in each locality, with approx
innate correctness.
Some deductions and some additions
must be made on account Of that prop
erty which is taxed more than once in
different forms, and of that which,
through the negligence Of assessors, or
in spite of their vigilance, will, undsr
every system of taxation, escape just
contribution. Some additions must al
$50 be made to the official appraisements,
on account of the disparity which is al
ways found to exist between the aver
age market values. 1t is to be remem-
bered, also, that valuations must always
be effected necessarily by the general
circumstances of the country. In
time of extraordinary apparent pros
perity and general expansion, valuations
may be too high, and in a time of revul-
sion and great depression will almost
certainly be too low. With the correo-
tions suggested by these considerations,
the valuations of each year, and espe-
cially of each sixth year, will supply
the means Of asCertaining, with some
reasonable approximation to accuracy,
the actual amount Of property within
the State.
Nearer approaches to absolute exact
ness will doubtless be constantly made,
as experience shall suggest more per.
feet legislation, and clearer apprecia-
ton Of the duties enjoined by it shall
secure more complete and faithful list
ings and appraisements. Every citizen
and assessor should bear in mind that
the assessment of property at its true
value does not increase the amount of
taxes to be paid by proprietors. If the
aggregate amount of property is aug
mented by correct assessment, the total
taxation need not be affected, for the
rates may be diminished. Correct as
at real value, will alone in
sure the equitable apportionment Of
public burdens among the people
Whoever, therefore, causes his prop
erty to be listed at less than actual val
ne, ovades his just share Of public con-
tribution, and unjustly increases the
of his fellow-citizens
a succinct account Of the various sys-
TENS of taxation adopted inthis Stat e,
and of the valuations made, will illus
.rate these observations, and enable you
The better to understand our present
condition.
For many years no provision for gem
9ral valuation constituted part of the
revenue system Of Ohio. All lands
we're classed as first, second or third rate,
Ind taxes for the support Of the State
government we're raised by assessments
according to rate, varying, at first from
Wenty to sixty cents, and, at last, from
twenty-five to one hundred and ffty |
cents on each hundred acres. The as |
were fixed by legislative en-
.ctment, without reference to the differ
mt values Of different tracts Of the |
ame rate.
Taxes for county and township pur-
poses were levied on town lots and
according to appraised value,
md on a few specified classes of ami
mails, valued at certain rates per head
~ law, without appraisement.
That this system was inconveniont
md inequitable, is very manifest. The
assessment Of taxes for State and county
purposes, on different descriptions Of
was productive Of no little
and difficulty; while the
assessments according to rates, and not
ocording to value, result in great and
.rievous inequality, which became more
nd more conspicuous and vexatious
nth the progressive but very unequal
Increase in the value Of lands. In 1924,
he taxes levied for State purposes in
hamilton county amounted to S2,O8O,
'hile Athens, with less than one-thir-
zenith in value of the real property in
hamilton, paid taxes Of the same des-
ription to the amount Of S2,142. Ii
1t was not until 1925, however, that /
his system-if system it may be called
was abandoned. In that year-ds.
in our annals by the ooinci- /
ent adoption Of practical and efficient y
leasures for common school education, Y
lternal improvement by canals, aud
lxation according to valuo-provision 1
as first made, by legislative enact v
lent for the valuation Of real property {
its true value in money. The amount q
f personal property actually valued Y
oWever, was still small. Merchants q
nd brokers were arranged in certain
.asses, by the associate judges, accord Z
ig to class, without reference to the y
mount Of capital actually employed by /