Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1896-01-11
Eho Retiring Governor Talks to the
Legislature Regarding State
Institutions and Their
Needs.
Biennial Sessions of the General
Assembly Again Commended.
Che Necessity OF Economy In Municipal
Affairs Urged In Strong Terms-
Lyncs'nE Must be Stamped
Out-The National Guard
and Its Work.
Go the General Assembly:

upon a session with duties of peculiar impor-
lane lance ,dey ddeyyolving upon you The governor con
his approval to make 1t effective, nor can he
zeto your legislative acts, nor any paragraph or
Item OF any law, even though they have his dis
approval The constitution gives him no veto
power, qualified or otherwise. You are the
law-mnking power OF the state; you determine
me amount, object and character OF the appro-
2riattons; you alone possess the taxing power
limited only In Its exercise by the constitution.
s dnes n
majority behind 1t scarcely, II ever equaled in
the history OF the state. 1t has an overwhelm-
sing such great power, It will require the ut
most vigilance and care to execute wisely and
mpartialiy the supreme trust imposed upon 1t.
STATE FINANCES.
The receipts and disbursements for the fiscal
Senr 1895 are Us follows:
Cash balance In state treasury, No
vomber 10. 1894 4....................S 354 727. e5
Total receipts for general purposes 3443. asa o.
Cotal receipts for special purposes. 23l ,2S2 81
Grand total for all purposes, in
Guiding balance ........... .... 81 029 3p4 90
Total disbursements for year ending
November 10, 1895. .................. g. 7q5 721 90
Balance in state treasury subject to
draft, November l6, 1905. ......... s233 e73 3s
The financial condition OF the st ate is shown
oy the reports of the auditor and treasurer of
state, TO which invite your careful attention.
II Is manifest from these reports, as we'll as by
the experience Of years, that the states reve-
nues are inadequate for the needs OF the state
and some legislation should be had which will
insure permanent increase OF these revenues.
This question is brought up at each recurring
session OF the general assembly and has long
been matter OF much vexation. NY prede-
eessors. for series OF years, have urged this
subject upon the consideration of the legisla-
tature, and while full relief has not been found
get some advance has been made in the direc-
tion OF larger revenues, without adding any
further burdens to real or other property al
ready bearing Its full share OF taxation. New
SUBJECTS OF taxation, which have heretofore
Vlad hatr ttNGA N1,a
are slowly, but with certainty, being placed
upon the tax duplicate. The last few years
% II not entirely
DC OF pubic interest to note what has been done.
THE MAssIE LAW.
The act OF February l2, 1889. known as the
Massle law, levies franchise tax OF one-tenth
81 one per cent. upon the capital stock OF Ohio
companies, for the privilege OF becoming incor-
porated or consolidated under the laws OF Ohio
me me fec TO be paid the secretary OF state In
me Ashley case, the supreme court OF Ohio and
Afterwards the supreme court of the United
states, sustained this law as q proper exercise
OF the power given the legislature uuder the
general grant, to raise revenue by taxing fran
hSes ns or prviegss , ,-d During ~ this administra
been released and covered into the state treas
nry- The law yields an annual revenue through
100000
THE HARD LAW.
This act, passed May I6 1894, REQUIRES every
foreign corporation having q plant in Ohio
20 pay tax OF one-tenth OF one per cent
npon the proportion OF its capital stock repre-
sented by property in this state. The object of
ihe law was to place foreign corporations own
ing plants In Ohio on the same footing with
domestic corporations, required to pay the in
corporation tee under the Massie law. Since
me sne passage oi the act the amount Of s3s, lsoS 81
about 5000 revenue annually.
Under the act OF April %. 1893 which re-
uulres all foreign corporations to file a state
E1enL Win the secretary OF state. designating a
person upon whom service can be made and to
pay fee, there has been collected annually
BY the amendment of April, 1se3 Section
H45, foreign insurance companies were re-
CURED TO pay tax to the counties only upon
sheir net premium receipts, while the differ
snce between the amount thus paid In the
counties, and ga per cent. on their gross prem
ium receipts: was made payable to the super
lntendent of insurance for the privilege OF
doing business in Ohio This amendment was
construed in the case OF the Penn Mutual Life
insurance Company VS., Hahn, and further en-
forced by an amendment OF the same section
made March "a, 1884,, which has resulted In an
increase In the revenues OF the state. through
the insurance department, approximating
10000 per year. beginning with December 1898.
To bear the expenses of the state department
OF commissioner OF railroads and teiegraphs
the net OF April 10. 1894 was passed under
which act IN annual assessment OF Si5. 600 np-
portioned according to gross receipts, is made
upon tho railroad companies OF Ohio This law
hns been recognized by the companies as fair
and equitable and the tax is being paid without
pense in Its maintenance.
The act OF May II, 1894, requires all express
for Se sG pay the m n through It's auditor
tax OF 2per cent. on their gross receipts from
Ohio business, Us ascertained by q state board
consisting OF the auditor and treasurer OF state
and the attorney general. The validity of this
tax has been sustained by the common pleas
and circuit courts OF Franklin county, and is
now pending In the supreme court. The taxes
and penalties paid, or In judgment, under this
law, amount to over $50 900.
The act OF May "a, 1891, was the first tuxinR
sleeping car companies in Ohio. This law levies
an excise tax OF one per cent. on the value of
that proportion OF the capital stock OF the COM
pany represented by cars owned and used in
OHIO the amount to be ascertained by state
board, composed OF the auditor and treasurer
OF state and attorney general, upon the mileage
basis. Since the enactment OF this measure
have paid the state si2, ,isl.ls.
The act OF April ~, 1894, levying direct in
heritance tax, has been held invalid by the su-
preme court because Of the inequality OF its
graded feature and large exemption At the
same time the power of the state to raise reve-
nue by taxing SUGGESTIONS has been sustained.
The taxes mentioned above are, in one shape
OF another, franchise taxes prices paid the
annexed TO the exercise OF franchises or privi-
ieges granted by the state or enjoyed through
ats permission and under its protection The
right OF the state to raise revenue by leving
such taxes may be regarded settled by the
recent decisions OF our highest judicial tribunal
THE NICHOLS LAW.
Ine NICHOLS law, providing Tor state board
OF appraisers and assessors to assess the prop
erty In Ohio of telegraph telephone and ex-
press companies. taking the value OF the capi-
tai stock as guide has been sustained by
ehe supreme court of Ohio, by the United
states circuit court and by the United States
circuit court OF appeals The companies resist
Ing the law are the Western Union Telegraph
Company. the Adams, the American and the
United States Express companies. Thesecom-
P{li P{aniies have appealed from the decision of the
supreme court OF the United States.
The telephone companies the Postal Tele-
graph Cable Company and the Wells Fargo &
Company express have complied with the law
and paid the tax. The state board increased
the valuation OF the property of telephone COM
panies about Il ,O00,O0J. Upon this increase
these have paid in excess OF what they used to
pay, about ~ 40 tax annually The increase
in the valuation OF the Western Union is about
sl,'ab"W. and In the valuation OF the express
companies, about 81. 200 000
The result OF the operation OF the Nichols
law. which went into effect In 1893, is that all
taxes which would have been paid under the old
law have beer paid, and In addition some sSO,-
go 1nnnunly, while there remains In dispute
the taxes On the added valuation OF about s2,-