Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1860-01-06
eovanNoz $ MESSAGE.
Hor-Cittsens Of the Senate

GOVERNOR s MESSAGE.
eElo~-CHieens Of the Senate
and House Of Representatives.
The people, with whom is the sole soycr
eighty of the State, have committed 10 Won
for the fifth biennial period under the existing
Consultation, the Legislative authority of tht
Commonwealth. Upon this first secular da,
OF the new year You assume the great func
ton thus assigned TO you, and enter upon tn,
performance OF your important duties.
Powers of government, delegated by th,
people f..iree States to chosen Representa-
tives, whether Legislative Judicial or Execu
tive, are sacred trusts. The people who hon
or, by such proofs of confidence, those whom
they select for employment inpubiie functions
have clear right to expect from them fileli
ty, zeal, and unremitting diligence in the pro
motion of the public good. Having c0nhded
by election, the powers of government to cit
izens of their choice, they return to their re
spcctive avocations trusting co lfdently thai
all pabc interests and pub . rights will be
diligently promoted and faithfully guarded
and that each individual will be fully protected
/ by equal laws and Impartial administration
/ while contributing, in his sphere, to the gencr-
al good by private thrift. How weighty the
obligation which such confidence must impose
on right-mindcd mon How deep and earnest
the solieitude which all truc-hearted represen-
/ tatlves must feel, that neither by remissness,
nor by Indifference, nor by abuse, the just cx-
pectations of generous people may be disap-
pointed
No extraordinary changes in the condition
OF the State have occurred during the past
year. Private and public affairs have efadu-
ally recovered from the depressing effects of
financial revulsion and official dclinqucncy.-
Health has inyigoratcd and sustained the en-
crgies Of industry. The labprs Of the field,
though frustrated in several counties as to in-
portant crops, by the seyera end 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 agrcui-
turat pursuits, improved machinery and pro-
cesses, augmented capital, and increased num-
ber5 OF laborcTs, have yielded IrOporTI6Iaity
increased returns. Institutions of Religion,
Education, and Charity, whether organized by
the voluntary zeal Of individuals or the wis:
full measure. to improvement, melioration and
progress. Solid growth, substantial prospt RI
ty and social older distinguish alike the con-
dition of the State and the people, and de
mand grateful Acknowledgements to the Su-
prcme DiSposer of events, whose blessing
along gives real value to the results of human
labor and human wisdom.
The sixth general valuation of real proper
ty has taken place during the fast tcar, and
will, naturally, direct your attention to our
material resources as thus exhibited, and their
relations 10 the general condition of the State.
The theory OF taxation, settled by the CON
stltuti0n and sanctioned by the general appro-
val, requires that all property Of whatever de-
eription, shall contribute to necessary public
expenses in exact proportions to value. The
exceptions to the practical application of the
rule, admitted by the Constitution and by law.
arc of properties belonging To individuals not
exceeding fifty dollars in value, and properties
belonging to the eountics the State and the
Union. or held and used exclusively und .r pub
lie authority for etiucat .olal; religious and
charitable purposes.
In order to give prac; icai effect to the in
tcution of the Constitution provision has been
made by law for periodical valuations. All
lands and town lots whatever, subject to tax
alton, required to be valued once in SIX
years; while lands recently becc hle taxable,
being for the most part, lands sold by the Fed
cral Government or the State together will
all recent improvements on lands. and all non
exempt personal property, must be valued an
nuully.
Ili,cn boil f., lNo do
at the true value in money, will exhibit. if
the law be inielligently and faithfully execut-
cd, the prog reSsive increase or dimnution of
wealth in the State. and in each localitt, with
approximate CORR ctness.
Some deductions and sone additions must
be made on account of thut property
which is taxed more than once in different
forms, and of that, which, through the mcgli-
gence of assessors, or in spite of their vigil
ance, will escape just contribution. Some adj
ditions must also be made to the official ap-
praisements on account of the disparity which
is always found to exist between the average
assessment and the average market value. 1t
is TO lie remembered, also, that valuations
must always be effected necessarily by the gen
eral circumstances of the country. In n time
of extraordinary apparent prosperity and gen
eral expansion. valuations may be too high
and in Il time of revulsion and great Oppression
will almost certainly be too low. With tha
corrections suggusted by these considerations,
the valuations Of each year, and especially of
each sixth year, will supply the means Of as
certainng, with some reasonable approXima-
ton to accuracy, the actual amount of proper
ty within the State.
Nearer approaches to absolute cXnctpc~s
will doubtless be constantly made, rs expert
cnce shall suggest more perfect legislation, and
clearer appreciation of the duties eIioDed by
it shall secure more complete and faithful list
iugs and appraismcNts. Every citizen and cy-
cry assessor should Ucar in mind that the as
sessment of property at its true value dceS net
increase the amount of taxes IN b. paid 10y
proprietors. II the aggregate Amount of pro-
perty is augmented by correct assessment, the
total taxation need not be affected, for the
rates may he diminished. Correct assessments
Mt real value, will alone insure the equitable
apportionmcur Of public burdens among the
people. Whoever, therefore, canses his prop
erty to be listed ut less than actual value
cvades his Just share of public contribution
and unjustly increases the proportion of his
fclow-citizens
A succnct account Of the various systems
of taxation adopted in this State, sDd of the