The enterprise. [volume] (Wellington, Ohio) 188?-1899, 1898-01-05
DISBURSEMENTS

school fund -. 1759 66 80
university fund. 1858 10
Total 80, ,966, III 70
Balance In general revenue fund.-. 4il, 900 90
sinking fund ........... 1l9.75l Is
school funi ............ S7,9H q
university fund. ....o.. 75,2OO O2
IotaL. ,........................S 7o4, 496 10
Total for the year "a. .73l, ,276 SO
The receipts OF the general revenue fund for
the year ending November Is 1896, were 1884,
I6a "a; the toJal disbursements we're 81 202, ,652
~. leaving balance on that date OF $l85. 1l078
For the year ending November Is, 1897 the to-
tal receipts, including balance onhand Novem-
Der Is, 1896 were n, 4,S72 207 49, the expenditures
were ., ,436, 832 o.. leaving balance on hand at
that date of S4S5 37LNL Outstanding warrants
amounted to TIC 225.43, leavinga net balance OF
S4Sl, so on that date
EMERGENCY BOARD
II is my pleasure to report that since the ad-
journment OF the Seventy-second general as
sembly, the board authorized by law to con-
slider emergency matters brought before 1t by
the state departments and institutions. has
found no necessity for providing for very large
deficiencies, in fact the aggregate when the
purposes are taken Into consideration Is re-
markably small The public property has been
spared the visitation OF fire, and there have
been few accidents with destructive results
BY flood some portions OF the canal system
were injured. thus entailing deficiency OF
S23, 400 for repairs and necessary work, I'm
favorable conditions OF weather, unexpected
contingencies requiring immediate expense,
unforeseen liabilities and essential improves
ments have demanded provisions of funds In
certain cases, which will be detailed by the
secretary OF the board and the auditor Of state,
but the general outcome has shown that such
AFFAIRS can be adjusted satisfactorily during the
absence OF the general assembly. The expert
ent Of years has now shown that the biennial
sessions OF the legislature are not detrimental
49, - . In
connection with these emergencies, and It also
may be said that the biennial session plan. so
far as 1t concerns the whole state, has as yet to
be proven unwise. 1t is more economical and
| fully as effieaciouS as the annual session idea
OF the recent past. Biennial sessions are gen.
orally approved by the people and 1t Is to be
hoped that the rule will continue until there is
evident necessity for an annual meeting.
TAXATION
The gratifying success Of new tax laws
should not inspire the creation OF others unless
1t is apparent that by the institution OF new
processes there can be more equitable ad-
| justment for the benefit Of all Taxpayers. The
| duty Of any government Is certainly to make
the burden imposed upon property and people
| as light as possible. 1t is not the province Of
tax laws to build up surplus beyond the pru-
dent reserve sometimes so necessary and avail
able. Should it become plain that the state,
| by reasonable economy and with due regard
| for future needs, can lay by surplus, there
| should be an immediate reduction OF the state
| levy on property as soon as the precautionary
amount has been secured. However, there Is
little probability that Ohio will be In this con-
dition for several years, for the constantly In
creasing demands upon her funds for the i'm
provement and extension Of her institutions
and public works will exhaust whatever sur
| plus there may be unless there Is resolute re-
| fusal upon the part OF the general assem-
bly, to provide as literally as may seem desir-
able by those who have direct charge OF the
| interests.
The chief concern Of this time should be to
guard the welfare of the people as well as that
OF the state. Excessive taxation Of individuals
and Of corporations, doing home or inter-
state business, cannot fail to produce harmful
effects. Let the effort be to reduce rather than
| increase taxes, to the end that we may invite
capital and develop our industries. 1t Is my
opinion that the present special revenue laws
are adequate for the time being
The general question of taxation will come
prominently before your honorable body on &C.
count Of the active interest manifested in the
subject and because 1t may seem your duty to
provide in a measure for the decennial ap-
praisement in 1900 TOO much stress cannot
be laid upon the virtue Of serious consideration
OF some amendment In our system Of appraise-
ment for taxation. Under the conditions OF
the present there are absurd inequalities In
valuation existing, and for the start OF o new
century it might seem that laws to correct
these abuses and evils could be enacted This
important work should not be left for the sue
ceeding general assembly unless the time Is
| needed FOR an earnest ana carelul inquiry lntC
the features Of the general taxation system
From such an investigation there might come
| some legislation which will provide an eQuita.
BILE tax ON property-one based on just values
applying to rich and poor alike and designed II
protect the interests OF one as much as thu
other.
| BENEVOLENT AND EDUCATIONAL INsTITU.
| IIoNS.
A resume of the reports Of the states benev,
olent and educational institutions displays {
gratifying condition in every instance. anC
proves again that Ohio can be proud of the re.
/ suits attained from the liberal and progressive
spirit which has ever been manifested toward
these great and noble branches OF state work
The opinion Of recognized authorities Is to the
effect that in no state is there better outcome
believe that all the affairs have been man
aged WELL and that there have been careful anC
judicious expenditures for improvements.
The board OF state charities is entitled Il
great credit for the good results In the higf
standard of success reached, and in the reduc
ton Of cost Of maintenance in these nstltu.
tions. While this issue is due largely to the
faithful and capable officials and the boards o.
trustees under whose management the inter.
ests are the watchful, intelligent care be
slowed upon the work by the board Of state
charities has been an agency for great benef
to all concerned. Its labors and influence!
have been in the right direction, and its futur,
work should be strengthened and upheld In al
possible ways
The whole number of inmates maintained II
our 10 state institutions for the year 1897 wal
l9,772, an increase over the previous year o
Lin The aggregate daily average number O
inmates in 1897 was 14,505; in 1906, 1856; an In
crease last year Of $50. In 1896 the amount ex
pended for current expenses salaries and ex
; penses of trustees and for repairs and i'm
4 proyements was az, ,226 SS5,5a, and In 189
The expenditures for the same purpose wer
S2 45S 800 83; an increase in 1897 OF d23l 98i 80
This increase is largely due to the erection o
new buildings and other permanent improve
ments.
The total net current expenses, including
salaries and crediting each institution will
the amount OF its earnings, were sl 68l, ,73S o. II
1896 In 1897 they were 81 ,i67 80, an increas
in 1897 OF ass, ,677.S8 In 1885, excluding the ney
reformatory at Mansfield. which cannot prop
erly be considered the average Per capita cos
hased on the net current expenses was sl208 81
Last year it was Sll9.0j; deere lse OF Sl.82
At the beginning of last year there were IA,
3S4 persons maintained in our institutions. A
the close OF the year there were l5,348 inmates
a growth during the year Of 96i. The Who'll
number Of persons employed, including officer
and teachers. on November 10, 1897, was 1882
Although the new Eastern hospital for tn
insane at Massillon is nearing completion ant
will soon be able to take care OF ,2J0 unfor
tunates who are now cared for In other hospi
tails for the insane. or are in the intirmarieS o
iails it Is certain that the relief of the crowde
conditions Of such institutions can only b
temporary at the best II is known that ther
are at least $40 insane people In the state VIII
cannot get admission to the hospitals unde
0 present circumstances, and therefore additlona
= accommodation, even after the Massillon hos
5 pital Is opened. will have to be provided 4
8 order that they may have proper treatmen
2 and an environment better than that aforde
1 In the average county institution where man
8 are now confined TO provide for these peopl
= i would suggest that the state erect upon th
z grounds OF the various state hospitals for tn
insane, cottages which could each contain 8
patients Such buildings could be erected an,
| eoulpped for 1900 per capita, and they would an