The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1896-03-10
How TO Make Assessmsnts.

taxes In this state Ii regulated b.
the constitution OF the state.
was regarded as u matter too i'm
portant to beleft TO the changin,
moods and Impulses OF the legisIa
turc. In order to raise revenue I,
defray the expenses of the govern
ment In all its departments and II
every subdivision of the common
wealth, the constitution provide
that the taxation necessary fo
such purposes shall be levied at /
uniform rate on all personal ant
real property according to theil
true value In money. Nobod,
pays general tax in Ohio who owns
noproperty, Everybody who own,
property In this state and pays
taxes on II, Is presumed to receive
beneficial result equal to his con.
tribution. The courts would moi
have any citizen ask for rebate
Of his taxes upon the ground that
his contribution was in excess OF
his benefit. The state protects him
In his life, his property and In his
reputation, and in return for this
1t requires him to pay as much as
any other citizen of equal property
in the same community. The fact
that the taxpayer may be bache-
lor or widowed grandmother
without relatives does not matter.
The law presumes that If such
have property they must pay taxes
the same as that of persons OF
family and large relationships.
Under this constitutional provision
the burden OF general taxation is
made to rest on valuation.
1t cannot be denied, however,
that IL Is some general benefit to
all the property In the city to have
one-half the streets swept aud
cleaned provided the streets swept
and cleaned, be the streets princi-
pally travelled and used by all the
people; and as these streets would
be those on which the property
would be OF the highest valuation,
the property on such streets would
pay a larger portion OF the cost
than the property on streets not
swept and cleaned, but the residents
on which use and enjoy the cleaned
streets In some measu @. Perhaps
no general tax or assessment can
be made to operate with exact ac-
tual equality Such general assess
ment would therefore approach
about as near general equality in
proportion to general benefits as
my special assessments could be
made to approximate an equality
Of special benefits.
But as our senators and repre-
sentatives have announced their
to assessing the costs of
street cleaning i'm any other method
than upon the property abutting
upon the streets so cleaned, the
only method left for consideration
Is one Of special assessments on
On special property. Keeping in
mind then that all special assess
ments are invalid which do not
equalize special burden and special
benefit, what promies to be the
safest method of imposing such
special assessments? 1t would
seem clear that In cleaning a long
street running from thd center OF
lhe city to its suburbs, special
assessment to pay the cost on
lot of 30 feet frontage worth
$500 In the suburbs, the same as
hat on lot at the same frontage
n the center Of the city on which
here Is business block worth
10000, would be grossly unjust.
How could 1t be said that the
special benefit to a 80 foot frontage ,
If Il vacant lot worth 500 was as
,reat as that derived by lot OF {
he same size on the same street
worth $4,000, on which fine dry
foods store was located?
1t is by no means certain that Z
my special benefit results to '
'acant lot by clearing the street ,
n front of II, but to say that as Q
much special or general benefit re- ]
ults to 1t as to one OF the same
rontage on which there Is a fine ,
esidence or retail house, is al
ogether unreasonable. IL would
eem therefore that IL these as
essments are to be only on the
property abutting on the streets
leaned, by far the most Just
Method OF assessments will be ac-
ording to valuation. Anv other
Method Will result in endless It'll.
alton and cost.
Not so, o,however,in the Inn niposition
I special assessments. The con.
titution of Ohio does not regulate