The Olneyville tribune. (Providence, R.I.) 1893-189?, 1894-03-17
Prom Report. Of Ohio Tax Com. '93.

From Reports Of Ohio Tax Com. 90.
The tax system as il is actually ad-
ministered results in debauching the
moral sense. II is school of perjury.
II sends large amounts of property into
hiding. II drives capital in large guam
titles from the state. Worst of all, il
imposes unjust burdens upon various
classes in the community; upon the
farmer in the country, all of whose
property is taxed because il is tangible;
upon the man who is scrupulously
honest, and upon the guardian and ex-
ecutor and trustee whose accounts are
matter of public record. These bur-
dens are unjust, because by the exist
ing system, as il is in actual practice
administered, these people pay the
taxes which should be paid by their
neightors.
We have in Ohio the most eff
eient and minute scheme Of bring.
ing Upcn the duplicate all Of
these classes OF property which
has been devised in any state. Every
citizen is bound under oath 20 make a
complete return of all his property.
The list which he returns is 10 embrace
all forms of personal property; if he
declines TO make the oath required by
law. a penalty of fifty per cent is
added. 1t may be remarked that the
listing system in Ohio is one which has
been abandoned in many parts of the
world. The assessment lists used in
Germany in mediaeval times (l53D
we're like those now in vogue in the
United States. All this has been aban-
doned everywhere in Europe. The
statutes also provide a method by
which the auditor may, through the
probate court, call before him the citi.
zen. and examine him, if he suspects
shat the return is not a complete one.
IN addition 10 oil Mis. the county COM
mtssiOHerS hare authority 10 make con-
yrdct nah such persons az may gre
fnJormdtion uhich rW resvh IN personal
property being placed upon tie tar dUph-
cate These persons are rewarded with
a large proportion of the amount re-
covered through their efforts. In
Hamilton and Cuyahoga counties the
amount authorized by the state TO lie
paid is twenty-five per cent: elsewhere
in the state the amount authorized to
be paid is twenty per cent. of the
amount recovered. II should be noted
that the principal efforts of the tax
inquisitors are devoted to ascertaining
what foreign stocks and bonds are inn
properly withheld from the returns.
How far have these stringent provis-
ions proved effective?
IL is a matter of common knowledge
that our state has greatly increased in
wealth in the past thirty years. Also
that the forms of wealth and prosper
ity have greatly changed since the con-
stitution was adopted in 1851
In 1866 the personal property in Gin
cinnati was greater than the real es-
tate by $500, 900. In 1892 the real estate
had increased to over 81 "a, 200, ,O0O while
the personal property had d decreased to
less than $4,000, 900. How MUCH THE
CITIES CATCH.
In 1870 the real estate in Brooklyn
was over SlS3, 600 900, the personally
was Sl7, $50, $50. In 1898 the land was
valued at over S4S6, 600, 900 and the per-
sonalty at $40 1913, ITO. or little more
than three per cent. of the whole. The
personally proper was only S1,01S, 400,
only 1.35 per cent of the whole, the
remainder being property of corpora
tions and banks
In Erie county. y. V, in which the
city of Buffalo is situated, in the year
1892 the land was valued at sl6, lT6. 126
and the personally at sl6, 176, 726. In
the city of Buffalo in 1898 the realty
was over s20S. 600 900 and the personal
ty was less than s14 900 00O of which
personally proper was 81, $50, or
27 per cent
1t is confidently believed that no APP
preciable part of the intangible prop
erty existing in cities is reached by
our methods of taxation. 1t is the
rural counties which pay taxes upon
personal property"