The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1902-03-27
Especial Correspondence.l

Columbus, March SO much
has been said and written with
reference to railway taxation in
Ohio as compared with that paid
by the farmers, that the results of
a recent inquiry into the compar-
ative tax burdens imposed ON the
agricultural classes and on the
railways in agricultural sections
of the state, will prove decidedly
interesting.
In the first place it should be re-
membered that railway property
Of almost every variety is taxed as
personal property. Even the right
of way and the rolling stock mere
ly passing through the county or
township are taxed as personal
property, as we'll as the tracks,
sidings, buildings, tools, supplies,
and other property visible as fix
lures on or otherwise connected
with the premises.
This is done in order to obtain
far greater revenue from rail
road taxation than would be posi-
BILE if the ground occupied by the
road were taxed merely as real es-
tate on the basis of other real es-
tate values in the vicinity; for the
area Of ground occupied by the
railroad is insignificant as compar-
ed with the area of the township.
A comparison of what the rail-
roads and the inhabitants in an
agricultural township pay in tax
alton, must therefore be based on
the personal property taxation as
sessed against each. In order to
determine the facts it 10 necessary
20 select an average agricultural
township for the comparison; and
in order to make the comparison
as favorable as possible to the in
diyidual taxpayer, and the least
favorable possible to the railroads,
it is necessary to select township
through only one railroad passes.
For where two or more railroads
traverse one township, of course,
the burden of taxation is proper
tionately greater against the cor
porations.
Liberty township in Delaware
county is such typical agricul-
tural township. 1t is traversed
only by the Hooking Valley rail
way. There are 2l,O9s acres in
the township, of which the rail
road occupies less than 100 acres.
The entire personal property valu-
alton Of the township, on which
the Inhabitants pay taxes, is $780,
235, while the personal property
on which the railroad pays taxes
Is assessed at 1927, $50. The rail
road therefore pays substantially
as much money into the state,
township and county treasures ON
personal property as all the inhabi-
of the township.
The personal property tax as
sessed against the inhabitants in
cludes taxation OF their horses,
cattle, sheep, hogs, carriages,
machinery, merchants stocks,
moneys on deposit, credits and all
forms of such property, all of which
are permanently within the town
ship. The railroad, on the other
hand, is appraised for taxation in
the sum of $50, 900 for the rolling
stock which merely passes through
the township. Then it is assessed
373, 900 valuation for tracks and
sidings, and the remainder Of the
4I2T, 1870 is for jncidentals. The
also pays taxes for the improve
ment of turnpikes and other util-
tiles especially beneficial 20 the
inhabitants of the township rather
than to the corporation.
To sum the matter up, the Hook
ing Valley railroad in Liberty
township, Delaware county, occu-
pies less than one-haif OF one per
osnt Of the land but pays l7.6 perl