Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1860-01-11
GOVERNORS MESSAGE.
FeLlOac Citizens Of the Senate
and House Of Representatives,: !:

YOU. for the fifth biennial period under tn
existing Constitution. the legislative authC
] ity of the Commonwealth. Upon this frs
secular day of the new year you assume tn
great function thus assigned to YOU, an
enter upon the performance of your impol
taat Gu5ies.
Powers Of government delegated by tn
PEOPLE of free States to chosen Representa-
tives, whether legislative, Judicial or Exc
cutive, are sacred trusts. The people VIII
honor, by such proofs of confidence, thos
whom they select tor employment in publ
functions. have clear right to expect froT
them fidelity. zealand unremitting diligenc
in the promotion of the public good. Hav
ing confined, by election, the powers o
government to citizens OF their choice, the
return to their resi- e:tive avocltions trust
ING confidently that all pu5lie interest an,
public rights will be diligently promotes
and faithfully guarded, and that each in
dividual will be fully prOtectel 10y equa
laws and an impartial administration. Will,
contributing, in his sphere, to the genera
good by private thrift How weighty the
obligation which such confidence must
impose on right minded men! How dcel
and earnest the solicitude which all true
hearted representatives must feel. that Meth
er by remissnes5. nor by Indifference, nol
by abu,e the just expeditions os gencr
GUS people may be disappointed
No extraordinary changes in the con.
dition of the State have occurred during
the past year. Private anl public affairs
have gradually recovered fiom the deprcss
ing efFe;ts o. financial revolution aud officiaI
delinquency Health has invigorated and
sustained the encrgies Of industry. The
labOrs Of the field, though frustrated in
several counties AS to important crops, by
the severe and unusual frost OF June have
nevertheless, been rewarded lay harvest
fully equll, in the State at large, to thosC
of ordinary years. In mining, mlnuIac-
turing. and commercial as well as in agri-
cultural pursuits, improved ma -hinery and
processes, augmented capital, and increased
numbers of laborers. have yielded proper
tionally increaSc- returns. Institutions OF
Religion Edu;ation and Charity. whether
organized by the voluntary zeal of individ-
uals or the wis: providence Of the State,
have contributed in full measure. to i'm
provement. moderation and progress
Solid growth, substantial prosperity. and
social order. distil guish alike the con-
dition OF the State AMI the people, and
demand ereat.ul a akaOwled :ements tn the
Supreme Disposer OF events, whose bless
ings alone gives real value to the results
OF human labot and human wisdom
The sixth general valuation of real prop
erfy has taken place during the past year.
and will, naturally. direct your attcnli N to
our material resources as thus exhibited
and their relations to the general condition
of the State.
The theory of taxation. settled by
the Constitution and sanctioned by genera
requires that all property of
whatever description, shall contribute to
necessary public expenses in exact proper
ton to value. Tie exceptions to the prac-
teal application OF the rule, admitted by
the Constitution and by law. are of proper
ties belonging to individul5 not exceeding
fifty dollars il value. and Ir,pertics be-
longing t. the counties. the State and the
Union, or he'd and used ezc us;vely under
public authority, for educational, religious
AMI charitable purposes.
In order to give practical eGf, C, to the
of the Constitution. provision
has been made by law for r.7iodi=l yalu-
ations All lands and town lots whatever,
subject to taxation. are required TO be val
ued once in SIX years; walt lands recently
become taxable. being for the most part
lands sold by the Fcleral Government or
the State, together with all recent improve
ments on lands. and all non-cze.npf i,er5 nal
property, ma~t be valued annulliy
The acprai>ements, directed to be made
at the true value in N iney. will exhibit. II
tie law be intclligently and faithful exc
sutcd, the prog ssive increase or diminu-
ton of wealth in the State, and in each
10 -ality. with approximate coTre-tnas&
Some deductions and some additions
must bc made ON account of that prep .rtv
which Is t.xed more tn n one in i ifereut
saIms. and Of that which. throueh the ne.-
igence cf assessors, Or In spite Of their
gi.ilsncc. will under every system Of tax
ton, escape just contribution. Some a ID
lions must also be made TO the official ap-
on account OF the Disparity
which Is always found to exist between tie
average assessment and the average market
7alue 1t is to be remembered. also. that
Faluations must also be affected necessarily
Jy the general circumstances Of the country.
IN a time OF extraordinary apparent pros-
perity and general expansion valuations
nay be too hish. and in time of revision
md great depression viii almost certainly
be too low. With the corrections sIgges t.
ID by these considerations, the valuations
# each year. aud especially of each sixth
7ear, will supply the means Of ascertain
ng with some reasonable approximation
o accuracy, the actual amount of the prop
.rty within the State
Nearer approaches to absolute cxactness
viii doubtless be constantly made. as ex-
,arienccd shall suggest more perfect legis-
alton, and clearer appreciation of the du-
les enjoined by 1t shall secure more com
,lete and f.i5hlul listings and appraise-
nents Every citizen and every assessor
hould bear in mind that the assessment
f property at its true value does not in
tease the amount of taxes to be paid by
,roprietors. If the aggregate amount of
property is augmented by correct assess
ncnt. the total taxation need not be affect
d, for the rates may be diminished
correct assessments, at real value, will
lone insure the equitable apportionment
f public burdens among the people -
Whoever. therefore causes his property to
,e listed at less than actual value, eYldos
is just share of public contribution. and
njustly increases the proportions of his
A succinct account of the various systems
f taxation adopted in this State, and the