Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1862-01-15

d the last four years.
a Total taxable valuation in 1853, was $780,
le s0LO3l; in 1853, S845, ,S99, 95I; in 1850
SS3S, ,3O2, COL; in 1861, S392. j7J, ,43S. The
2 total tax levied in each of tbosa years, for
e, State purposes were:-IS5S, s., 97S, 122 10
Is 1859, s., 997 ,9IS so; 1850, S35)3.7l2 90
o 1861, S4,O55 lOG 3S. The Couuty taxes lev
n led in the same years were in 1853, S2,ji9,
&c 2l9 50; 1853, 50, l5l, l39 II: 1860, 3,IG9,-
s O2l, IS; 1861. 3, l69. .O2I 4G. The grand sot-
: al of county and other local taxes for those
years were for 1858, 6,295. 1893 IS; 1859, g.
s 6lS, S43 IL; 1850, G, 1850, $40 %; 1851, g.
il $50, 909 81
Is The taxable valuation of the Safe increas-
g ed 5l,77O,i07 from 1879 20 1861, an annual
!; average of nearly thirteen millions Of dollars.
/ The total taxes on the duplicate fer 1861 cx-
iceed those for 1853, I,3144I7 80. Of this
It increase, six hundred and fifty Eve thousand
e and eleven dollars are for county and other
local taxes. This class of burdens should be
IS materially lessoned. The authority OF the
n Legislature is ample for that purpose. The
act of the last Legislature, limiting the levy
of local taxes for 1861, was in the right
= direction. 1t is to be hoped you may feel
authorized to further relieve the people in that
c respect Especially do the property holders
5 of or cities feel these burdens.
Should the pressure of other duties allow
c you opportunity for a revision of our tax
laws, commend the subject as worthy Your
best consideration. The gigantic rebellion
organized to overthrow fIes government and
/ dIsOrganize and discredit free Institutions has
rendered necessary, in their defense, military
establishments Oh Il scale of expenditures guile
: new in this country. Such has been the
2 general sense of the urgency Of the crisis,
5 that the best efforts of the Federal and State
o. 10, ,Ia q,
forces have seemed rather to fall behind .han
5 to lead public opinion. The people, most
thoroughly resolved upon results, have been
wisely impatient ofevery appearance of par
sImony in the means. They hayA scarcely
been able to forbear expressions OF indigna-
ton against everything implying dispUsi-
tiOn on their part to count the cost of defend
: ing institutions endeared alike to their affcc-
tiOns and their reason. Fortunately, the
wealth Of this State IS such that, in any pro-
bable duration of war, and in any probable
extremity of war taxes, the rates of taxation
will still fall short of the rates for ordinary
peace establishments in some Of the most
prosperous countries of Europe, and viii not
in any serious degree obstruct its prosperity
or depress its industry. To the material
wealth Of the state, to which l have retired.
he people are adding the evidence of those
bi,,h qualities without which all meterial
,'5sItb -. nd seem low and base, aud in
,-,s,noa ,f ,.,, 'eh no State can be really un-
f1rfnnsto or noo- Cat their public servants
will inad,9uatslv renre.- al. the spirit OF the
epoch if they fall short of thG it37' c'.ei'
en- leayOrs to arrange and lsttI oIi W.
SO fnJch wisdom AMI equity rs will e:l '0i. -.
people 10 bear them, not with patience L. '-o
ly. bus withcheerfulness. To avoid so.ne in
crease of taxes, in the present circumstance.
Is not possible. BIT il is 10 ;sible to meet the
crisis aud bear its bIrdeus in irit that
shall improve the credit, enhance the honor,
and render m Jre solid the p ut1tiJn an1 the
chara;ter Of the Siats. Shoull yoI be of
opinion. after a cIrscui rev.sI N o. OI, tx
laws, that they cannot be improved, this
op niOl, of Itself, viii 20 far t. settle the
feelings Of the p ao2ls in the same convici)n
Bat should you fnl it pos i5ls 10 m Ike tho c
laws mJrs equal, AMI just, yol are cIllsl up !
on by every sense duty u d 50.
In a little mDre than htA a century, our
State, as we have seen. has been releem,d
from a w.ldern IS, and has passed in rapil !
succession financial trials AM chIa Sli of C m
dtiOn, which in Old y S.a es have o'd.na -iIy
marked the lapse Of centgries. BY its p1pu-
lation, It's arts, It's laws and is Institutions it
has already passed beyond the risk os c)mpar-
ison with any, except States Of fixed charac- ]
ter and in the advanced stages Of civilization.
1t Is no longer admi ,ssi5le to measure or ,
selves by any standard not applicable to
States tn mist fortunate and Of the fist ord
CT.
The rapidIty Ofour prOrre : IS ex2m2li ed !
in a most interesting manner in the great AMI {
frequent changes in our tax laws. For the ,
last seventeen years no topic Of local interest /,
has elected more debate or engaged more gem
eral attention. The public will mus. Be ia !
ken to have found its most authentic express
sion in. our present Constitution. AMI by this (
standard must our laws be tried If provi- I
sions shall be found in them, inserted from |
motives of Ofexpedieney, to meet the views OF 1
those who would have inserted other prOvi [
sions in the Constitution, or who would have =
omitted some provisions there inserted such I
provisions should be rigidly excluied. The =
Constitution excludes all idea of favor to anv !
portion of the property or business of the /
State, and equally excludes all idea of disfa- a
vJr Every kind of lawful business, and ev- a
cry kind oflawful property, stands on a ba- t
sis of absolute equality. 1t is impossible for r
language more positively and comprehensive :
~ 10 exclude all Determinations. The few "
items and kinds OF property which may, at h
leg at ve discretion, b. exempted from taxes o
are clearly defined. Beyond and outside of il
these no discretion is allowed. Every other
kind OfprOpcrty is required 10 bear equal bur
lens, sameneSs Of tax, and to be taxed by u y
inform rule. Has this standard of taxation l
)een reached by our present law. Or does il f
INVOLVE within its numerous and complicated \
provisions some ofthe results, on Onesi Ie and
he other, of past controversies 4?
Il i argued by some that a s;I-c assfilI eff ,rt
: yet to b. made to ada2t or tax laws to the
Constitution; that by the present law differ
mt kinds Of property are not treated bv a
Uniform rule, but are valued by different
methods and at cissImilar p-rOIs; that the
'bvious meaning ofwords in the Constitution
las been perverted by legislative definitions :,
ontrary to their true meaning, by reason of ~
which some CLASSES Of property are twice oi
aXed, and other classes not taxed at all; that al
he exemptions provided for in th, Coas,i,u- q
ion have been OverstcppeJ; that NJ man Is az
low taxed either acsOrding to the value OF
r what b. owns o. wAdt ns Is worth.
The numerous demands upon my time have pl
cen too exactins and Imperative ID admit Of OF
ach ref Asctions wOIld justify mItIrei tu
pinion; but some Of these argum tn,s have on
zen urged with so much force of reasoning ~
hat have not been able TO rid myself of an -
Impression that they may be deserving of te
our attention. 1t is not to be denied. how Its
yer. that great approximations have been W;
lade 70 Justice and equality; AMI M higher tn
ractical cncOnluM need De paid 10 OIr pas. III
.giSlation, than the acknowledgment gaaer-
!ly made that close analysis and somewhat 10
igorous logic are necessary 70 show its iuius- Ii
ce 1t is obvious, all other things being af
lual the larger the granl list the smaller oi
lay o. the rate o. assessment, and lha! =.
mailer the list the large. IN ls5 be the rate Of y
sscssment The object 10 b. gained by an pH
lcrease OF the grand lis. through more ac-
lr.lte and impartial valuations, Is not an in
-ease Of burdens. but more just distribu- ne
on of them. Its a source of satisfaction to =
now that, in any contingency, tse ability of az
le State compared with her burdens is now
r greater than IN several OF her past trials IN
hich she met with courage, and sustained tn
18th honor. In,
l append a statement of the public debt