Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1860-01-04

NIlsv. cals.ns v d, ssssi'

tutlont tno Legislative authority olIlo Oor'tnN.
wealth. Upon this fret secular day Of the new
year you assume the great function thus a.
signed 70 you, and enter upon the performance
Of your importsnt duties.
Powers OF government, delegated by the
people of free States to chosen Representatives,
whether legislative, Judicial or Executive, are
sacred trusts. The people who honor BY such
proofs Of confidence, those whom they select
for employment in public functions, have
clear right to expect from them fidelity, zeal,
and unrsmittiDg diligence in the promotion Of
the public good. Having con6de1, by election,
the powers Of government to citizens Of their
choice, they retbrn TO their respective avcca'
tions trnstinR confidently that all public In.
tersst and public rights will be diligently pros
NOTED and faithfully guarded, and that each
Individual will be folly protected by equal laws
Andimt artial administration, while contributing,
In his sphere, TO the general good By. private
thEift. How weghty the obligation which such
confidence must impose on rghtNmnded men
How deep and earnest the solieitude which all
true hearted representatives must feel, that
neither by remissness, nor by indifference, nor
bYnbuse, the just expectations OF generous
people may be disappointed
No extraordinary changes in the condition Of
ths State haze occurred during the past year
Private and public affairs have gradually recov'
cred from the depressing effects of financial re-
vulsion and official delinquency. Health has
invigoraled and sustained the energies ofindus
try. The lahore Of the field, though frustrated
in several counties as to important crops,by the
severe andiunusal frost Of June, have, never
theless, been rewarded by harvest fully equal,
In the State ct large, to those OF ordinary years
In mining, manufacturing, and commercial, as
well as in agricultural pursuits, improved ma
chineryi aud processes, augmented capital, and
increased numbers Of laborers, have yielded
proportionally increased returns Institutions
Of Religion, Education, and Charity, whether
organized by the voluntary zeal OF individuals
or the wise providence of the State, have con-
tFibnte], in full measure, to improvement, meli-
Grafton and progress. Solid growth, substan-
tial prosperity, and social order, distinguish
alike the condition Of the State and the people,
and demand grateful Acknowledgements to the
Supreme Disposer Of events, whose blessing
alone gives real value to tho results of human
labor and human wisdom
The sixth general valuation of real property
has taken place during the past year, and will,
naturally, direct your attention to our material
resources ne thus exhibited, aud their rela
tions to the general condition Of the State.
The theory of taxation, settled by the Con.
Stitution and sanctioned by general approval,
requires that all property Of whatever descrip-
tion, shall contribute to necessary public
expenses in exact proportion to value. The
exceptions to the practical application of the
rule, admitted by the Constitution and by law,
are of properties belonging to individuals not
exceeding fifty dollars in value, and properties
belonging to the counties, tn, State and the
Union, or held and used exclusively under
public authority for educational, religious and
charitable purposes.
. In older to give practical effect to the inten-
ton of the Constitution, provision has been
made by law for periodical valuations. All
lands and town lots whatever, subject TO taxa
ton, are required to be valued once in six years;
while lands recently become taxable, being for
the most part, lands sold by the FEEDER Il Gov
eminent or the State, together with all recent
improvements on lands, and all non-exempt
personal property, must he valued annually.
b. These appraisments, directed to be made at
the true value in money, will exhibit, if the
law be intelligently and faithfully executed the
progressive increase or diminution of wealth in
the state, and in each locality, with approx
mate correctness.
d some deductions and additions must he made
on account OF that property which is taxed than
once in different FORMS and of that which, through
negligence Of assessor In spite OF their vigilance,
will under every system Of taxation just
uibution. Some additions must also be made to the
oeal appraisements account Of the disparity which
Is always found to exist between tho average
ment aod the market value. II Ii 10 be reeui-
bsrsd also, that valuations aso be effected neces-
aary by the general circumstances of the county, In
time OF extraordinary apparent prosperity and
raj expansion, valuations may be too high; and In
time Of reyulsion and great depression will almost
eertainy be too low. With the corrections suggested
by these considerations the yaua tions OF each year
especially of each sixth year. will supply the o
ascertainpg, with some reasonable approximation tC
accuracy, tho actual amount Of property within the
state 70
Nearer approaches to absolute e1actness win doubt
Less be constantly made as experience shall suggeS
moro perfect legislation and clearer Ok th,
duties enoined by IL shall secure more complete
hpaR in fnndf fha
Of property at its tue value does not increase th
amount Of taxes 70 be paid by proprietors II the az
gegas amount OF property augmented by correct as
Sessment the total tsxaton need be affected, TO
The rates may be diminished. Correct assessments,
real value, will alone insure the equitable apporton
ment Of public burdens among the people. whoever
therefore, his property TO be listed 1t than
actual value evades his Just share OF public eontrou
on and unusuy increases the proportions Of hs fsl
~. net sceount Of the various systems Of tsxutio
adopted inIs state and. lhs Valuations made will u
Uafe these obseryations enable you the bser to uH
i TG many yeSTs provision for genera valuation
g s oaS or & ut f oS0 SSs e.
support OF the State government were lalsed by asses
SKY cents and iast Seventy ". Sne hnndre'
asd aGy cents on eseh HUNDRED &C es The esssssa ep
he different vaiSss ef difrsSt rac!s Of The same rate
2. BE- si; issa
few specified elias anmols vBluej al certain rate
Tns i' us Ts;s% % was and p.qusss
SsSSs RgIP ss ;,, e nO"s @ e
the assessments accodins 10 rates, Snd according
value. resulted in sieat aud Gus inequality which b.
more and more CO uoUs end vera ious with III
but very nneq9a in tie value q lands
Ia 1874, he lax levied ioI state purposes q Hanho
one t6aeep.h in value Of the real moserY m HemtoI
pad Of the description 10 the amount Sal4
It was not until 1926 however, that thi
system, if system it may be called, was aban
doned. In that year,-distinguished in ou
annals by the conincident adoption of prac
teal and efficient measures for common schoo
education, internal improvement by canal!
and taxation according to value,-provisiol
was first made, by Legislative ensctment, 70
2 the valuation Of real property at its trH
value in money. The amount Of persona
property actually valued, however, was sti
p small. Merchants and brokers were arranl
ed In certain classes by the associate judgs
according to capital, and were taxed accord
ing to class, without reference to the amour
q Of capital actually employed by differer
u msmbers Of the same class. The values
the animSls subjected to taxation were sti
fixed by the Legislature without apprais
ment, and the list Of exempted property we
very large including, not only real propert
used for educational, religious and charitab
purposes, but mills and factories almost
quite without exemption.
II will be seen, therefore, that the act
sai 1925 initiated rather than established, Il
rule Of valuation and taxation according
value. But this was no small merit and
was enhanced by the introduction Of un
form system Of levies for all purposes, bo
state and local, and Of provision for Il
equalization Of valuation as between indivi
uals, by County Boards, and as betWes
NJ counties by State Board Of Equalization.