The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1888-01-14


each h'spsnsss agsns vi
~@ss viii asus BE- uSses Bss ana ,ssonS
these feconfnfsnd not be adopted, il viii
of you sn sshsf 70 raise the rate
Dow law taxes, as recommended IN former mes
sagss to which YOU are respectfully s,,aa referred
| length to the necessity for
REVISION or OUR TAX LAWS.
However Just and perfect they may be IN
IN ths Of
extent Of hundreds OF millions OF dollars in value
appraisement OF real estate is now so near at
hand that 1t Is better perhaps to wait until then
to correct the Inequalities In the taxation Of
realty. But there should be no delay in pro-
| viding for the taxation, as heretofore recon.
mended, OF foreign corporations on their gross
receipts, or In some equivalent way, the better
the more equitable taxing OF private banks.
FOREIGN CORPORATIONS.
Since the cases OF M Mayer, MX, Treasurer, vs.. The
Reading Railroad Company VS.. Pennsylvania,
10 Wallace, 2s4, II has been regarded ms well
settled that the State had constitutional right
to tax foreign corporations doing business here
on their gross receipts. IL has been claimed.
however that under recent decisions OF tho
Supreme Court OF the United States, such stat,
utes, in so far as they apply, to telegraph and
express companies, are invalid because In con.
fiict with the power OF Congress to regulate
Fcommerce among the States. Accordingly the
Western Union Telegraph Company and the
Adams Express Company have brought numer-
Gus suits in the various counties to cnjoin the
further collection OF taxes from them under
these statutes, and still other suits to recover
taxes heretofore paid by them. II they sue
ceed, 1t will lessen the annual revenues Of the
State by many thousands OF dollars. The ques-
tions involved in this litigation are, therefore,
OF highly important character, and for this
reason local counsel have been employed to as
al tut f1,xnA tn fh., mud thaf
may be done that can be to protect the interests
OF the St.te. Should these cases be decided In
favor of these companies, you should then con-
you can frame q statute that will constitution
ally impose upon them such conditions, of n
Just and equitable character, for the privileges
as will be an equivalent for the taxes they are
now seeking to escape. Appropriations should
oe made to pay necessary counsel fees @ and and
in the suits mentioned In former iges and
still pending, brought by certain National banks
as test cases, to enjoin alleged excessive taxa
tion Of their shares. It is necessary for the
State, and due to all interested in our system
OF taxation, to have these questions speedily
and definitely determined so that 1t may be
known what, in the matter OF revenue, can be
depended upon.
In my last annual message, called attention
to the fact that the
LOCAL INDEBTEDNESS
OF the State had reached the enormous amount
of more than S53,000,OOo. 1t has now reached, as
OF S54,Si9,G06. The recommendation is there
fore repeated that no county. township or
municipal corporation should be allowed to
create q general debt exceeding ten per cont. OF
the tax valuation OF its real estate, and that
you provide that in all cases where there may
already be q general Indebtedness in excess OF
that limitation no further debt be allowed to be
contracted until the present debt Is reduced be-
low the Limitation mentioned There is no
question affecting the people of Ohio more i'm
portant than that Of
TAXATION
The expenses OF our State government are nec-
essarily increasing each year in correspondence
with our growth OF population and general de-
velOpment. Year by year 1t becomes, therefore,
OF greater Importance to perfect rs nearly as
wise to accomplish this before our next decen-
nial appraisement. The subject is one of such
vast and far reaching consequences that 1t is
probably impossible for you to deal with it sat
isfactorily, except through a committee ap--
pointed by and from your own body, an in
dependent commission authorized by you, to-
Should commission be appointed to consider
the subject, the various industries Of the State
should be suitably represented upon it,
TREASURY DEFALCATIONS.
During the year o number Of county, town.
ship and municipal treasurers have defaulted
and many thousands of dollars of the public
funds placed in their hands by the taxpayers
OF their respective localities have been lost.
Among these dofaulters are the treasurers OF
Auglaize Darke and Ottawa counties, In al
most every instance where such defalcations
have occurred. they have been due to the habit
on the part of the treasurer, Of accommodating
friends with loans of money from the public
speculative transactions on his own account. 1t
is not necessary to say such practices should be
stopped. 1t Is hard enough for the people to
pay their taxes once. 1t is both unduly burden
some and eXasperating to have them thus frit-
tered away and be compelled to pay second
time. These losses might be largely prevented
II the treasures of the counties, townships and
municipal corporations were subject to exam
lnation by an expert accountant duly appointed
tow fhnf -l,S rnsfrnt nf
on his own motion, make an investigation of
such public funds ETC., whenever he might see
fit to do so. The present right OF examination
conferred upon the Auditor Of State, is practi-
cally OF no value to prevent the irregularities
that lead to such defalcations, since II 0an not
be exercised except % under circums ttnces that
enable them to thwart the purposes of the pro-
vision.
The last General Assembly enacted statute
popularity known as
THE DOW LAW
for the regulation and taxation of the liquor
traffic. The object of this legislation was the
intemperance, and to compel the traffic, in
furtherance of this purpose, to share the bur
ures are generally those Of taxation and local
option prohibition. To the extent the law is
applicable, it gives to each community the priv
ilege Of dealing with it as it may desire. II is
practical measure, virtually enforcing itself SO
far as taxation is concerned, and capable OF en-.
forcement where made applicable as prohib.
the requisite public sentiment 1t is based
upon the idea OF local sef-government, and is,
therefore, in harmony with the spirit OF our
institutions. The results wrought by it are
sufficiently salutary to vindicate its character.
1t has never been claimed, however, by even its
most ardent friends, that it was perfect in all
its provisions. 1t was simply the best legisla-
tion OF its kind that could be had when it was
enacted. AS time and experience indicate de-
fects, they should be remedied, in order that
the law may be sire ngthened and upheld.
TARIFF.
Ny last annual message commenced with the
following paragraph:
distrust that has obtained throughout the coun-
try during the last two years as to the policy TO
be pursued by our National Government in re-
gard to the protection OF American labor and
Industries. 1t can now be stated with great
confidence that political party will be al
lowed, however much 1t may desire so to do, to
break down that wise and patriotic policy to
which we are so much indebted for the unex-
ampled prosperity we have enjoyed during the
last quarter OF century. The assurance thus
Afforded is already beneficially manifesting
itseh throughout all our business interests.
With o complete restoration OF confidence In
this regard, there will be full return OF that
commercial and industrial activity which will
bring the rich blessings. of just rewards and
happy contentment to all classes OF our people.
This Is just cause of congratulation for ALL"
heard the last OF free.trade. ut least for time;
but not SO. The recent message of the Presi-
dent OF the United States commits his admins
unqualified and hostile opposition to, the entire
principle and policy OF protective tariff. He
seeks to make 1t appear that the blow he would
strike is aimed only at the manufacturing and
woolRrowing interests OF the country, but 1t Is
manifest to all men of intelligence, who are ac-
quainted with our conditions. that II his pro-
astrous to every industry and every section Of
our country, and to no class more surely than our
farmers, who must rely. chiefly on our home
markets for the sale of their products, and our
IA0Ortnp DeOnle Qenenl n