The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1860-01-13


cording to appraised value, and on few
specified classos Of animals, valued at GER
tain rates per head, by law, without up.
praisement.
That this system was inconvonicnt and in.
equitable, is vory manifest. Tho assessment
OF taxes for State and County purposes, on
different descriptions Of property, was pro-
ductiyo OF no little embarrassment aud diff !
Guilty while the assessments according to
rates, and not according to value, resulted
in great aud onerous inequality which boz
camc more and moro conspicuous aud yoxa-
tious with tho progressive bat very unequal
increase in tho value OF lands. In 1924 tho
taxes levied for State purposes In Hamilton
county amounted to 81 ,0S9, while Athens,
with less than one thirteenth in value of the
real property in Hamilton. paid taxes Of tho
Same description to the amount OF S2,l42
1t was not until 1926, however, that this
system, if system it may DO called, was
abandoned. 1n that year--dstinguishod in
our annals by tho coincident adoption OF
practical and efficient mousues for common
school education, internal improvement by
canals, and taxation according to value
provision was first made, by legislative en-.
actment, for the valuation of real property
at its true value in money. Tho amount of
was still small. Merchants and brokers
were arranged in certain classes, by tho
associate judges, according 10 class, without
reference to the amount of capital actually
employed BY different mombors OF the same
c,ass. The values of the animals subjected
to taxation wero still fixed by tho Legisla-
turo without appraisement, md the list of
exempted property was very large, including,
not only real property usod for educational,
religious and charitable purposes, but mills
and factories almost or quite without OK
emption.
II will be seen, therefore, that the act of
1925 initiated, rather than established, the
rulo of valuation and taxation according to
value. But this was no small merit, and it
was enhanced by tho introduction OF uni
form system OF lovies for all purposes, both
State and local, and of q provision for the
equalization of valuation us between indi.
viduals, by County Boards and as between
Counties by State Board of Equalization.
Both, in substance, still make part of our
revenue systom.
1t will be admitted of course, that the
valuation directed and made undor the nci
of 1925 affords no satisfactory measure oil
the actual wealth of tho State at that time
1t has, however, some claim to attention
even in that view, and it has highor inter
est as tho practical result of the first
attempt to ascertain, however defcctively, q
truo basic for the equitable apportionmon
Of public burdens among the citlzons. The
whole number OF acres subject to taxation
returned by the assessors; was Is, l43,300
tho average value por acre, as equalized b,
=, tho Board of Equalization, was ~ At; the
total value of lands was S37.7l 4 225; ol
> town lots. 1921 .034 /; in all $45 ,035, ,259.
The act of 1925 fixed no period for sec
!, ond general valuation. The appraisemen
made under it was to romain unaltered un
I'll further legislation. The county asses
!. scrs, however, wero required to ascertain il
q tho spring Of each yoar, what land had be
como liable to taxation during the preceo
. ing year, and what new permanent improve
;. ments had been mado by structures o
:, lands. Tho valuo of this land and thes
y improvements, annually nscertainod by til
- assessors, together with that Of all taxabl
!. personal property, computed according I
!; arbitrary ratos Gxod by law, added annual
to tho equaized value of tho roal property
), WAS to constitute the Grand List, and forI
n, the basis of taxation for the current year.
'' Thus, 10 1926. the valuation permanent
80 -, settled by tho Board Of Eqnanation, wit
i, the valuation, in tho spring lands recent
:, become taxable, of new improvements, al
=, of personality, constituted tho first Gran
=. List under the act, upon which wero to
=, assessed the necessary lcgies for Stat
:, county and township purposes. The val.
" of lands was 800 7204l ;; the value of tow
Do lots aud personal property was Tls 74o,os
Tho total valuation was S5S ,iI4 ,5O7.
= Important changes in tho laws relating
- taxation were introduced in 1881. Tho at
,,f hot la
:" - descriptions of taxable property; reduce
-. NO. the list OF exemptions, and ext, ndod Il
rs % application of the principle of apprascmol
~ and proportioned contribution. 1t did q
disturb, however, tho valuation of real pro
( erty cguslized in 1925, and it still retaino
;, in some Of it's applications, the principle
~ arbitrary valuation by the legislature.
~ At length after u lapse of ninc ycars,a re
10 olution of oil real property was directed
20 the legislature in 1884; was made the san
g year, and was equalizcd in 1885. II
property re-valucd consisted of the desert
10 tions made taxable by tho act of 1881 I
" tho act directing tho re valuation had ma
..o, no change in tho subjects of taxation.
ty Tho result exhibited striking incroa'
W The cqualizud value of tho lands aud toS
nu n lots was S73, ,932 ,S92. Tho Grand List
ppo 1895, embracing this valuation, increased
cb the usual spring valuations, amounting, {
M elusive of four counties. whose returns h
w. not been received to &95, ,297, 1896. In nj
'ho M years tho value of taxabie property had
Ino nv creased S37 $50.
M Mso A third valuation was mado in 1910, a
1' '"; was cqualized valuation was 400, 81, ,745
'' Tho Grand List for 1871, embracing q
W. valuation and the additions for 1871, o
J bracing this valuation and tho additions
,m on,, real estate and personal property, msdo
0;;S1 tho spring of that year, was $l2S, 1853, ,657
10 Tho increase in FIVE years had been $32, 4.
oS 26l.
~ A thorough revision of tho laws conce
s Ia ing taxation took place in 1876. Import
@ @;o additions were made to tho descriptions
no bn taxable property exemptions wero
ooI stricted and defined with greater precise
,or O rules of appraisemcnt were prescribed "
,ho view TO ensure a closor approximation
h;o valuation to value; the principle of act
''aI appraisement was FOR the first time appl
o o to all objects of taxation to which, in
T ,ro nature of things, it was applicable, clear
NV roctions were given for the annual lis,
and valuation of lands becoming taxable
ems tho first time, OF improvements, and of
inc personal property, new valuation of
scr real property was directed, ard provii
ier- was made for future valuations in eV
sixth year.
eral Tho first general valuation required
nuo this act. being the fourth it the whole sci
d as was made in 1896 and was equalized
the aame wear The infiuoDco of the Wlse /