American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1860-01-12

should bear in mind that the assessment o
property at its TRUE. value sdoesnot Increase
the amount of taxes to be paid by propre.
tors. Ii the aggregate amount OF property
is augmented By correct assessment, the
total taxation reed not Re affec ted, for the
rates may be diminished. Correct assess.
ments. at real value, will alone insure the
equitable apportionment ofpublic burdens
among the people. Whoever. therefore,
causes his property to be listed at less than
actual value, evades his just share OF pub
lie contribution, and unjustlv increases
the proportions Of his fellow citizens.
A succinet account Of the various sys
TENS Of taxation adopted in this State, and
of the valuations made. will illustrate these
observations, and will enable you better to
understand our present condition.
For many years no prov ision for gerer
alvaluation constituted part Of the revenue
system of Ohio All lands were classed
as first, second or third rate, and taxes for
the support Of the State government were
raised by assessments according to rate,
varying at first, from twenty to sixty
cents. and at last, from seventy five to one
hundred and fifty cents on each hundred
acres. The assessments were fixed by
Legislative enactn ent. without reference to
the different values of different tracts of,he
same rate. a-0. sa< as
Taxes for county and township purposes
were levied on town lots and buildings ac-
cordIng TO appraised value, and on few
specified classes of animals, valued at GER.
tain rates per head, by law, without ap,
praisement. rl da! G...6.
That this system was inconyen lent and
inequitable svery manifest. The assess.
ment Of taxes Tor State and county pur-
poses on different descriptions of property
was productive Of no little embarrassment
and difficulty; while the assessme nts socor.
ding to rates, And not according to value,
resulted 10 great and grevous inequality,
which became more conspicuous and vex.
atious with the progressive but very une.
qual increase in the value Of lands. In
1924, the taxes levied for State purposes
IN Hamilton county amounted 10 $1,000,
while Athens. with less than one thirteenth
in value Of the real property in Hamilton,
| paid t. xes of the same description to the
amount of $2,142. e.a 4
1t WIS not until 1895, however, that this
system-if system it may be called was
abandoned In that year--distinguished
in our annals BY The coincident adoption
OF practical and effici mt measures for com.
mon school education. internal improve
ment By canals, and taxation according to
value provision was first made, by leg
islative enactment for the valuation of
real property at its true value in money -
The amount Of personal property actually
valued, however, was still small. Mer-
chants and brokers' were arranged in Ger.
tain classes, by The associate judges, ac-
cordng to capital, and we're taxed accord
ing 10 class, wthout reference to tie amount
of capital actually employed by different
members of the same class. The values
of the animals subjected to taxation were
still fixed by the legislature without ap.
Draisement. and the list Of exempted prop.
erty was very large, including, not only
real property used for educational, relig.
ious and charitable purposes, but mills and
factories almost or quite without exemp.
ton.
II will be seen therefore th at the act Of
1925 inflated rather than established,
the rule of valuation, and taxation accord.
ing to value. But this was no sms mer.
il. land it was cnbanced by the introduc-
ton of auhitorm system Of levies for all
purposes, both 81 ate and local, and of o
provision for the equalization of valuations
as between individuals. by County Boards,
eud as between counties by State Board
Of Equalization. Both in substance, still
make parts Of our revenue system.
1t will be admitted of course, that the val
uaiion directed and made under the act oil
1895, affords no satisfactory measure oI
tie actual wealth Of the State at that time.
1t has. however, some claim to attention,
even Iinithat view, and il has higher
interest as the practical result Of the first
attempt to acertain, however deiectlvely,
true basis for the equitable appointrnea'
OF public burdens among the citizens
The whole numberof acres subject tc
taxation, returned BY the Assessor, wa:
rs, i43, 800; the average value per acre, ,a'
equallzed by the Board of Equalization
was SO AZ; the total value Of lands was
S37,714, ,e25; of town lots, $7,32b034
in all, St5,035,259. f- .'s,' A.e''
The act of 825 fixed no period for {
, second general valuation. The appraise
ment made under itIwas toremain unalteret
, until further Legislation. The county as
SCISSORS, however, were required to ascer'
tain, iu,the spring Of each year. what laut
had become liabl to taxstious during tbt
, preceding year, and what new, perma
nent improvements had been made by
structures on lands. The value OF this
land and these improvements, annually
ascertained " the assessors, togelhe
/ with that Of all taxable personal property
J computed according to arbitrary rates
fixed by law, added annually to the equal
lied value ofreal property. was to con
stitute the Grand List, and form 10 basil
Of taxation for the current year.
( Thus in 1926, the valuation permanent
ly settled by the Board Of Equalization
with the valuations, in the Spring of lands
knaoo.o 10 nxahIa of nay i'm nrnva