Springfield globe-republic. (Springfield, Ohio) 1884-1887, 1886-01-23
THE FARMERS INSTITUTE.
increased InAsrsst ard AttsoAaacs-
Intersstiug RApsrs.

/ StOuS S6SSlOl. 8llu muC0 tnItd6St W8S man
Tested in the papers and discussions. Tn
essay of Mrs. Ebon Skillings- Subject: Il
young lady's education finished without
practical knowledge Of domestic duties?"-
was q decidedly meritorious paper, full o
wholesome truths, and was worthy Of wild
reading.
The paper Of o. +. Serviss ON "Just Ap
pOrtiOnment Of Taxation" was Of such gen
eral interest treating . subject of import
snce 10 everyone, that = synopsis Is her
given for the benefit Of the GLOBE-R -REPUB
Lie readers.
A paper ON the just apportionment o
taxes was read by o. +. Serviss.
The writer began by referring to IN,
right Of the state 10 tax and the extent o
its powers In this direction. The maxim
Of policy 10 be observed in the laying o
taxes as given by Adam Smith In his Wealtl
Of Nations were cited and approved.
After referring to the limitations OH tn,
taxing power, as found in the constitution
of the state. he said that the theory Of tax
ing all property according to its true valu,
in money. is based on the principle tina
port of the state in proportion to the in
come which he enjoys under its protection
That 1t was generally true that Q mans in
come WAS measured. by the value Of hi.
property. That perfectly equal taxation
was unattainable, but that the best tfat car
be done is to attain . practical equality. Ht
then read from the statutes of the state the
lawreQuiring the listing Of property according
10 its true value In money, and directed the
attention Of his hearers to the fact that not
withstanding the provisions Of the statute,
and that officers whose duty Il Is to see thai
all property Is listed at its true value, ere
solemnly sworn 70 perform that duty; yet,
an examination of the tax lists will show
that II b the exception 10 find property
listed - required by Law. He showed that
the average valne Of farm lands in Clark
county, as appraised in 1880. was $50. 81,
exclusive Of buildings, and SAC. % including
buildings of all kinds. being not far from
fifty per cent Of the true value.
Attention was called 10 the great vasia-
tions In the valuations Of separate tracts of
land. and buildingk and to the fact that the
more valuable the property the less was the
per centage OF lbs appraised value to Its
true value, Reference was also made
10 the differentiation of personal property,
and that this fraudulent valuation Of piOp-
erty was not confined to any single commll-
nifty but cxhists In oil parts Of the state.
He said that the public conscience had be-
come 50 debauched that II was hardly re-
regarded as perjury to swear falsely to Q tax
return. That the result of these underval.
ustions Of personal property was to place
an undue burden upon the owners Of realty.
twas suggested that these evils might in
some measure be remedisd by having real
estate appraised more frequently, at least
once in five years; that II be appraised ut its
true or actual value. That all assessors be
appointed and not elected: that they hold
their Office for q term 0f three years. Upon
this point he said that under our present
system of choosing assessors. We find many
Of them chosen 10 perform the most impOr-
In relation to taxation. who are tot
ally unit for the position. Sometimes men
are chosen who can hardly read or write;
they have - little idea Of the value Of pro-
perty as they have Of the Chinese language.
They are IGNORANT Of the law, and too ig-
n0rant t0 learn anything about IL. Their
chief ambition seems to be 70 get the little
attached to the ONCE, regard
lees Of whether they have discharged their
duties or not Men are too often chosen
out Of sympathy for some physical deform-
lty. There Is no officer chosen at the spring
election whose duties are of more import
ance to the taxpayer and to the state than
that of the assessor. The work
Of the assessor requires in
telligence, good Judgement courage
and . reasonable amount of clerical skill.
We need men who know something and
have sufficient mental power to learn some
hing they do not know. We want men
whO can not and will not be balldo1ed by
the tax dodger. Men should be selected for
heir fitness for the Office and not out Of
charity TO help some poor fellow along.
Attention was called to the Law relating
10 the listing OF property by the manufac-
tnrerer. Under this law manufacturers are
not required to include in their statement
my manufactured or partly manufactured
lEticles, nor the value OF the raw material
which has been changed or converted into
he same, unless such manufactured or
partly manufactured articles have been on
aand one year or more previous 70
making out such statement It was odd
hat under this law. large amounts Of prop
Hty escaped taxatiOn- That the law was
unjust In that It gave one class of citizens
,ertain privileges which were denied to
,ther CLASSES.
Upon the subject Of the taxation of mort
yagea reference was made to the bill intro
iuced In the legislature providing that all
Mortgages upon real estate shall be subject
o TAXATION In the county where the real es-
ate incumbercd by said mortgages Is situ-
lted. The bill provides that neither the
mortgages nor the notes secured BY other
mortgage shall be otherwise taxed aud that |
VI real estate shall be exempted from taxa
Ion TO the extent Of the mortgage incum-
nance upon said real estate, and
hen the tax shall be lien upon the real es- |
ate encumbered by said mortgage and shall |
'e collected - other taxes: and when the |
,wner Of the real estate pays the tax, he |
hall be entitled to credit upon the mort |
age Indebtedness to the amount Of the tax
aid. Such Q law would be void, because |
provided for the exemption of property |
which Ia not enumerated in the excepted |
ist as found In the c0nstitution Of the STATE |
The fEst change would have 10 be made In |
he Constitution itself There can be no |
roater reason for excepting property from |
AVIATION because it is mortgaged than II the |
tho duk,k