Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1862-01-07

1883. 1859,
Total taxes for all pur. --,- Y
poses, .. =, ,.....! se,756 $50 80 slO,OI5 1888 %
:, :, ,,,,sgg-.l .ly,,, 1860 1861
poses. $40 sI7670 "a sil,O7l l97 81
..---,-s., ~ "a ==---
1t will be seen that the taxable valuation oi
the State increased $5l, TIC, ,4O7 from 1858 to
1861, an annual average Of nearly thirteen mil.
lions Of dollars. The total taxes on the dupli
cate for 1861 exceed those for 1858, 81 ,3l4, AT
SO. OF this Increase, six hundred and flty-fye
thousand and eleven dollars are for county and
other local taxes. This class OF burdens should
be materially lessened. The authority of the
Legislature is ample for that purpose. The act
OF the last Legislature, limiting the levy Of To-
cal 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. Es-
peoially do the property holders of our cities
feel these burdens. a
Should the pressure of other duties allow
you opportunity for revision of our tax lave,
l commend the subject as worthy your best con-
sideration. The gigantic rebellion organized
to overthrow free government and disorganize
and discredit free institutions has rendered nee
essary, in their defense, military establishments
on o scale OF expenditures quite new in this
country. Such has been the general sense Of
the urgency of the crisis, that the best efforts OF
the Federal and State Governments to create
and equip adequate forces have seemed rather
to fall behind than to lead public opinion. The
people, most thoroughly resolved upon results,
have been wisely impatient of every appear.
ance of parsimony in the means. They have
scarcely been able to forbear expressions of in,
dlgnstion against every thing implying dispo.
sition on their part to count the cost Of defend.
ing institutions endeared alike TO their Affec.
tions and their reason Fortunately, the wealth
of this State Is such that, in any probable dura-
tion 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 countries
of Europe, and will not in any serious degree
obstruct lis prosperity or depress it's industry
To the material wealth OF the State, to which
have referred the people are adding the ovi.
dences Of those higher qualities without 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 inadequately represent the spirit of the
epoch if they fall short of the most careful en-.
deavors to arrange and adjust the taxes with &c
MUM WiouoA ouu OHuiby 40 Will CuhDlO tut
people to bear them, not with patience merely,
but with cheerfulness. To avoid some increase
of taxes, In the present circumstances, is mol
possible. But it is possible to meet the crisis
and bear its burdens in spirit that shall i'm.
prove the credit, enhance the honor, and render
more solid the reputation and the character oi
the State. Should you be of the opinion, after
a careful revision Of our tax laws, that they can
not be improved, this opinion, Of itself, will 20
far to settle the feelings Of the people in the
same conviction. But should you find it posi-
BILE to make those laws more equal and lust
you are called upon by every sense Of duty to
do 30.
In little more than half q century, our
State, as we have seen, has been redeemed from
a wilderness, and has passed in rapid succession
financial trials and changes of condition which
in older States have ordinarily marked the
lapse of centuries. By its population, its arts
its laws, and its institutions, it has already
passed beyond the risk Of comparison with any
except States of fixed character and in the ad
vsnced stages of civilization. 1t is no longer
admissible TO measure ourselves by any stand
ard not applicable to States the most fortunate
and of the first order. a..
The rapidity of our progress is exemplfied in
a most interesting manner in the great and fire.
quent changes in our tax laws. For the last
seventeen years no topic Of local interest has
ELECTED more debate or engaged more general
attention. The public will must be taken to
have found its most authentic expression in our
present Constitution, and by this standard must
our laws be tried. If provisions shall be found
in them, inserted from motives of expediency,
to meet the views of those who would have in
serted other provisions in the Constitution, or
who would have omitted some provisions there
such provisions should be rigidly ex-
cluded. The Constitution excludes all idea OF
favor to any portion of the property or business
OF the State, and equally excludes all idea of
disfavor. Every kind of lawful business, and
every kind of lawful property, stands on q basis
of absolute equality. 1t is impossible for Ian
guage more positively and comprehensiveIy to
exclude all determinations. The few items
and kinds of property which may, at legislative
discretion, be exempted from taxes are clearly
defined. Beyond and outside of these no dis,
cretion is allowed. Every other kind OF prop
erty is required to bear equal burdens, same
ness of tax, and to be taxed by a uniform rule.
Has this standard of taxation been reached by
our present law, or does it involve within it's
numerous and complicated provisions some of
the results, on one side and the other, of past
controversial .. -.-.
1t is urged by some that successful effort is
yet to be made to adapt our tax laws to the
Constitution; that by the present law different
kinds Of property are not treated by uniform
rule, but are valued by different methods and
at diAsimilar periods; that the obvious meaning
of words In the Constitution has been perverted
by legislative definitions contrary to their true
by reason of which some classes OF
property are twice taxed, and other Glasses not
taxed at all; that the exemptions provided for
in the Constitution have been overstepped;
that no man is now taxed either according to
The value OF what he owns or what he is worth.
The numerous demands upon my time have
been too exacting and imperative to admit of
sucb reflections as would Justify q matured
opinion; but some Of these arguments have
been urged with 30 much force Of reasoning
that have not been able to rid myself of an
impression that they may be deserving Of your
II is not to be denied, however, that
great approximations have been made to Justice
md equality; aud no higher practical encomium
iced be paid our past Legislation, than the &C.
generally made, that close anaIy-
lie, and somewhat rigorous logic are necessary
% show its injustice. II is obvious, all other |
hings being equal, the larger the grand list the |
mailer may be the rate of assessment, and the |
mailer the list the larger must be the rate of |
ssessment. The object to be gained by an in
rease of the grand list through more accurate
nd impartial valuations, is not an increase Of
urdens, but more just distribution Of them.
t 10 source Of satisfaction to know that, In |