Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1860-01-12
ES, VOL a, NO 81 g,s' 5-l, .'T e 7T I =


JO q 1o97dfH -'d JpfI ,N80 Hl'IITI0.
yracy, the actual amount Of property
within the State. 70 srasaea' |... p
Nearer approaches to absolute exact.
ness will doubtless be constantly made,
as experience shall Suggest more perfect
legislation, and clearer appreciation Of
the duties enjoined by it shall secure
more complete and faithful lisiings and
appraisements Every citizen and ev'
cry 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 the proprietors. II
the aggregate amount OF property is
augmented BY correct assessment, the
total taxation need not be affected, for
the rates may be diminished. Correct
assessments at real value, will alone
insure the equitable apportinnment Of
public burdens among the people. Who
ever, therefore. causes his property 10
be listed al less than actual value ,evades
his just share Of public contribution, and
uojustly incteases the proportions Of his
fellow citizens. VIII iitittlI
| A succinct account of the various
systems Of taxation adopted in this Stale
and Of the Valuations made, will Illus
trate these observations, and will enable
you the better to understand our present
condition. ...I.UH .
For many years ho provision for gen
eral valuation constituted part Of the
revenue system OF Ohio. All lands
were classed at first, second or third
rate, varying, at frs, from twenty to
sixty cents, and, at last, from seventy
five to one hundred and fifty cents on
each hundred acres, The assessme nts
were fixed BY Legislative enactment,
without reference ts the different values
Of different tracts OF the same rate. q.
Taxes for county and township pur.
poses were levied on town lots and bull.
dings according to appraised value, and
on few specified classes Of animals,
valued at certain rates per head by law,
without appraisemvnt.
That this system was incohvenient
and inequitable, is very manifest The
asSess.en' y. ''Ies s.',, 'o' 'l".o ""u oo'",
y Puipos''' y" uinee". ue'e 'po"s 81
embarrassment and difficulty while
the assessment according to rates, and
not according to value, resulted in great
ana g.'ev'us lnequa.ty' wn''n "esa'ne '.aa
o'ote a.u "'o'e oonsp'Iuo's ""u 'eN"'
''ous WIN '"' p'os 'essi.o ou' wy u"
!ua' '".i e"se =" W W" r'u '" ,'"
'ne W"e' 'e.'eu ~, o'",e p%.poo.
~ .:it ,"..o" ... .ouy n'o.o ,' " @>,u1
""''I n."en.' wy" @ '""" o"a va"
'.en'u ~ 'a'uo V. 'no eeaI Pops' ;"
'a.u'''", ,n..', pa'u 'aA'' " s" so
'sI,p" ,an. ,h.
,h;s ;s.ns,on,,-;r .vs,an, :, nn,r n. cslIsd-
wos shandoned- In tbot y.nr-dis,i,,.
on;,hed ~ our annals hv ,He co;nc,drn,
od,n,ion Of nrscticnl nd eIIicien, mes.
su,as i,r oornonn s.booI ednc..;oh in.
,ornaI I;,nnrn.snsn,. hv c.n.ls nnI ,sx.
a,;'n ...'.frS ,n .,,n. nrav,.; inn ,v"s
sr', % ,n.ds hu ,er;Sl,,us s,,,c,men, fo,
,ha vaIa.,;1'' raI ,,,o,sr,y a, ;,s ,rn.
ua,e in ,,anev The amnunt oi ner.
s""aJ nrn"er,v,c,onilv vnlued however
% uas Iii su,sI, Merchants and broker,
arrannsd in csr,a;n rlasse. by tho
ossoc;,,e ;u1ye, accordiny 10 cooi,ul,
apd were faxed according 10 class, with.
om reference to the amour, of capital
actually employed by different mem.
bers OF the same class. The values L!
4 tbe animals subjected TO taxation were
still fixed by the legislature w,,hou, ap
nraisem.ht. and The lis, of exempted
nr6pertv was yery large. including, no
ouly real property used for educational
RELIGIOUS and charitable purposes, bu
. mills and factories almost or quite with
ont exemption. M1 -,
=, oil ,,a seon ,hersfore ,bo, IN,
.o, or Isos;n;,;a,sd ,a,her ,bon es
"o. ,:..aJ ,".''r IL Of vsl,,,inn nm,
=, .,,,;nu no.ord;,a ,s value But iii,
~" s.:"", ,.o wall ,nsr;, and II w,s subn n
: eed by the introduction of uniform
system of levies lor all purposes. boti
/ Slate and local, and of a provision fo
b