The Portage sentinel. [volume] (Ravenna, Ohio) 1861-1862, 1862-01-11

al SOURCES Ior the Curreub usCai &c. - ~1SSOl
sfeo SO, and his estimate OF the disbursements
during the same period is So 31l3,4H 81,
leaving balance in the Treasury november
Is, 1851, Of $577,S11 81.
In shis estimate of disbursements, the Aud
itor provides for the expenditure OF So, ,2l9,-
Al for military purposes. feel it my duty
70 recommend that the Legislature provide
for the expenditure of larger sum.
Fint-A sum sufficient for the enlargement
of the State Armory, the erection of Labor
atoFy, and the purchase of ammunition.
sscond-A sum sufficient for the purchase
of arms of the most improved kind for the de-
Tense Of the State, and to aid the General
Government whenever its necessities shall re-
quire State assistance.
The IMPOVERISHED condition of the State in
recard to arms on the breaking out of the re-
beiIion, and the long delays attending their
supply by the General Government, should
admonish us Of the necessity Of the State hav-
ing always at its command, and as its own
property, arms for at least fifty regiments of
infantry, twenty-five companies of cavalry,
and sixteen batteries of artillery. Ohio
should never again be unprepared to render
prompt and effective assistance to the Feder-
al authorities in the supply Of the Govern
msnt; nor ought we to rely on them for arms
to defend our State against invasion or insur-
rection. The arms purchased under the author
ity Of your Immediate predecessors have all
been transferred to the United States. Their
cost will be fully reimbursed to the State. As
It's own property, the State has no more arms
than it had in April last, with the small ad-
dition of its proportion of the annual supply
by the Government to all the States.
The taxable valuation of the State increased
$51,77O, ,4O7, from 1858 to 1861, an annual
average of nearly thirteen million of dollars.
The total taxes on the duplicate for 1861 ex-
ceed those of for 1853, $1,314,477 SO. Of
this increase, six hundred and fifty-fve thou
sand and eleven dollars are for county and
other local taxes. This class of burdens
should be materially lesSened. The authori-
ty of the Legislature is ample for that pur-
pose. The act of the last Legislature, limit
ing 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 respect. Especially do the
property holders of our cities feel these bur-
dens
Should the pressure Of other duties allow
you opportunity for revision of our tax law
commend the subject as worthy your best
consideration. The gigantic rebellion organ
lied to overthrow free government and disor.
ganize and discredit free institutions has red
dered necessary, in their defense, military es.
adjustments on q scale of expenditures quite
new in this country. Such has been the gen.
eral sense of the urgency of the crisis, thai
the best efforts of the Federal and State Gov
ernnient to create and equip adequate forces
have seemed rather to fall behind than to lead
public opinion. The people, most thor.
-oughly resolved upon results, have been wise.
ly impatient Of every appearance Of parsimo.
ny in the means. They have scarcely beer
able to forbear expressions Of indignation
against every thing implying disposition on
their part to count the cost of defending in
stitutions endeared alike to their affections
and their reason. Fortunately, the wealth o
this State is such that, in any probable dura
ton of war, and in any probable extremity Of
war taxes, the rates of taxation will still fall
short of the rates for ordinary peace establish
ments in some of the most prosperous coun-
tries of Europe, and will not in any serious
degree obstruct its prosperity or depress its in
dustry. To the material of the State. to
which l have referred, the people ara adding
the evidences of those higher qualities with
out which all material wealth would seem
low and base, and in presence Of which no
State can be really unfortunate or poor
But their public servants will inadequate rep
resent the spirit of the epoch if they fall short
of the most careful endeavors to arrange anc
adjust the taxes with so much wisdom anc
equity as will enable the people to bear them
not with patience, merely, but with cheerful
ness. To avoid some increase of taxes, il
the present circumstances, is not possible
But it is possible to meet the crisis and beal
its burdens in spirit that shall improve the
credit, enhance the honor, and render more
solid tho reputation and character of the
State. Should you be of opinion, after care.
full revision of our tax laws, that they cannot
be improved this opinion of itself will go fal
to settle the feelings of the people in the
same conviction. But should you find it pos
sible to make those laws more equal and Just
you are called upon by every sense of duty to
do so.
In little more than half century, cur
State, as we have seen, has been redeemed
from wilderness, and has passed in rapid sue
cession financial trials and changes of condi-
tion which in older States, have ordinarily
marked the lapse of centuries. By its popu-
lation, its arts, its laws and its institutions, it
has already passed beyond the risk of COM
parison with any except States ofa fixed char
acter and in the advanced stages of civiliza-
tion. It is no longer admissible to measure
ourselves by any standard not applicable to
States the most fortr nate and of the frs. order
The rapidity Of our progress is exemplifed
in most interesting manner in the great and
frequent changes in our tax laws. For the
last seventeen years no topic Of logical inter-
est has elected more debate or engaged more
general attention. The public will must be
taken to have found its most authentic ex-
preston in our present Constitution, and by
this standard must our laws be tried. If pro-
. visions shall be found in them, inserted from
motives of expediency, to meet the views of
those who would have inserted other provis-
ions in the Constitution, or who would have
omitted some provisions there inserted, such
provisions should be rigidly excluded The
Constitution excludes all idea of favor to any
portion of the property or business of the
State, and equally excludes all idea of disfa-
vor. Every kind Of lawful business, and ev-
cry kind of lawful property, stands on ba-
sis Of absolute equality. 1t is impossible for
language more positively and comprehensive
II to exclude all determinations. The few
items and kinds Of property which NAV, at
Legislative discretion, be exempted from taxes.
are clearly defined. Beyond and outside Of
these no discretion is allowed. Every other
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