The Tiffin tribune. (Tiffin, Ohio) 1868-1887, 1871-01-05
Totals s.-.IlO,sl7, ,G76 8lT2l, 90,sO 81 lTl889Ol6l

This table shows that in ten years
the State taxes have increased thirty
three per cent, and that local taxes
have Increased almost Que hundred
and seventy per cent. in other words
has been in State taxes, and more
than nine-tenths in local taxes.
The increase of local taxation has
been far greater than the growth Of
the State in business, population, or
wealth. 1t is not to be doubted that
this burden has grown to dimensions
which seriously threaten theprosperi-
ty of the State.
Nc full and exact statement can be
made from the official reports as to
the amount annually collected from
the property holders of the State in
the form of special assessments, but it
is certain that this burden is also
great and rapidly growing.
The Auditor of S tate reports cases
in which such assessments have been
made, amounting to half of the cash
value of the property on which they
were levied, and, in one case, which
he refers to, the assessment was double
/ the value OF the property.
In respect to these evils it is un-
dOubtedly easier to find fault than to
provide a remedy. No single meas
ure will remove them. Probably no
system of measures which the Gener-
al Assembly can adopt will of them
selves accomplish what is desired. a
complete reform is impossible, unless
the city, county and other officers are
disposed and thoroughly competent to
do the work of cutting off every un-
necessary expenditure.
Much, however, can be accomplish
ed by wise legislation. Let the Gen
eral Assembly firmly adhere to the
policy of the Constitution, and refuse
to enact special laws granting powers
to tax or make assessment. Let such
powers be exercised only in pursuance
of general laws. Local authorities
should be empowered to levy no high
er rate of taxation than is absolutely
required for practical efficiency under
ordinary circumstances. In eXtraOr-
dinary cases general laws should pro-
vide for the submission Of the prOpOs-
ed tax or assessment to the people tO
be affected by it, under such regula.
tions that it can not be levied unless
at least twO-thirds of the tax payers
approve the measure.
LOCAL INDEBTNESs.
One of the most valuable articles oi
the present State Constitution is that
which prohibits the State, save in a
few exceptional cases, from creating
any debt, and which provides for the
payment at an early day of the debt
already contracted. am convinced
that il would be wise to extend the
same policy tn the creation of public
debts by county, city, and other local
authorities. The rule 'ipay as you gO''
leads to economy in public as well as
in private affairs, while the power TO
contract debts opens the door to waste
/ fulness, extravaganza and corruption.
In the early history of the State,
when capital was scarce, and eXpen-
sive public works were required for
transporting the products of the State
to market, public debts were probably
unavoidable. But the time, I believe
has come when not only the State but
all of its subordinate divisions, ought
to be forbidden TO incur debt. The
same rule on this subject ought to be
applied to local authorities which the
Constitution applies to the State Leg
islature. Experience has proved that
the power to contract debt is as liable
I to abuse by local boards as it is by the
! General Assembly. tits important to
hepeOple that the State should be
| free from debt, it is also important
that its municipal divisions should
not have power to oppress them with
] the burden of local indebtness.
FIXED SALARIES.
It would promote an economical ad-
ministratiOn of the laws, fall officers,
State, county and municipal, includ-
ing the members of the Legislature,
were paid fixed salaries.
Under existing laws a part of the
public offers are paid by fees, and a
part by fixed annual salaries or by a
per diem allowance. The result is
great inequality and Injustice. Many
Of those who are paid by fees receive
a compensation out of all proportion
to the services rendered. Others are
paid salaries wholly inadequate. For
example, many county officers, and
some city officers, receive greater
compensation than the Judges of the
Supreme Court of the State. The SAL
aries paid to the Judges ought to be
increased; the amount paid to many
other public officers ought to be re-
duced. To do justice, a asystem offixed
salaries, without fees or perduisites,
should be adopted. The people of
Ohio will, without question, sustain
an increase of the salaries Of Judges
and Of other officers who are now in
adequately paid. But it can probably
best be done as a part of a system
which would prevent the payment to
public officers of enormous sums by
means of fees and perquisites. To re-
move all ground of complaint, on ae-
count of injustice TO present incum-
bents, the new system should apply
only to those elected after its adoption.
RATES OF TAXATION.
In addition to considerations already
presented in favor Of a revision CT the
rates OF taXation which local officers
and boards sEe authorized 10 levy, an
other controlling reason is not to be
omitted. By the recent revaluation
Of real estate the total basis of taxa