The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1903-09-24
THE ASSESSMENT OF PERSONAL
PROPERTY.

atiCn together, | have been STRUCK
with a new idea. We Will say |
live in Virton county though don't,
but have no objections to living there,
even though Dan VIII and j. Nj. Nc
I illivray are two good citizens there,
but Vinton county is the smallest in
the state on the tax duplicate. have
ten horses, and want TO know what
TO return them for taxation. BY look
ing at the grand duplicate for 1902 L
find there are 2,407 horses in Vinton
county, and they are valued at Sll3''
800. The average value of horses in
Vinton county is $4657 viii be JUS
titled in making my return Si6.57? |
wish to make the return on my con-
science, according to the plan of Al
fred Kelley, and wish your advice.
Lawyer Thorndilie-You would be
justified in making such return. You
are to fix the values, and it is for you
TO determine how you will reach the
value.
Farmer Perkins-By the same plan
| find that horse in Hamilton county
is only worth s3O.55; in Cuyahoga
county, S3519; in Butler county,
$4574; in Adams county, $4i97, and
in Tuscarawas county, which has been
swept and garnished by the tax in
quisitor, | find horse is still worth
s50S0, and that a horse in the whole
state is worth s4S75. On next tax
duplicate horses in Cincinnati will he
worth more than $3.50, as a Cincn-
natian would scorn to have a horse
less valuable than a Clevelander, and
TO settle the matter would even go to
the dire extremity of increasing his
tax return. But in making out the tax
return of specific chattels, what would
you advise?
Lawyer Thorndile-As a supposl-
tious citizen of Vinton county, would
advise that you do not return your
horses above the average value of
horses in the county the previous year.
Each year before making out your
return, ascertain the average value Of
horses in the county the previous year
and DO not value your horses above
that average. If in the meantime
horses have increased in value over
the previous year, add a per cent OF
their tax value, that is, if the tax value
Is 33 1-3 per cent Of the actual value,
and the increase is 25 per cent of real
value, add 25 per cent OF the tax value
Of the previous year to the tax value,
and this will be just. Deductions
should be governed by the same prin-
ciple. 1t was never intended by st.
Alfred Kelley that there should have
been any tax value. He intended the
real value should have been the tax
value, but the people OF the state
found they could not endure his sys-
TEN, except in homeopathic doses, and
hence we have tax values and real
values. When we have anything to
sell we use the real value; when we
have to return the same chattel for
taxes, We have tax value.
Farmer Perkins-Figuring on carri-
ages in the same way find that in
1902 one in Hamilton county was
worth $45.52; in Cuyahoga county,
$500; in Butler county, 1921; in
Vinton county, $24.5O, and in the whole
state, s2S.64. Now ! suppose that I'M
der these facts, being a resident Of
Vinton county, | should return my five
carriages at S24.5O each.
Lawyer Thorndike-Yes. You are
fully justified in this, and If you feel
any doubt about it, consult Lawyer
McGillivray and he will tell you the
same, even though he is a firm be-
lever in the Kelley system.
Farmer Perkins-When it comes to
hogs, ! find the Cincinnati hog is only
worth s113, the Cleveland hog is $500,
the Butler county hog is $500, the
Vinton county hog is s4.51, while the
state hog is worth SAP. AS | have
thirty hogs to return, would be justi-
fed in putting them down at S135 80
for the lot ?
Lawyer Thorndike-It would be
proper for you to do so.
Farmer Perkins - Inspecting the
same tables still further, l find that
a watch in Cincinnati was worth
S23.69 in Cleveland, s2l1O; in Butler
county, Sl5.06; in Vinton county,
s13.04, and in the whole state Sl4.31.
Now, as l have three good watches,
which cost me s450 would | be justi-
fed in returning them altogether at
sS9.12, the average of my county?
Lawyer Thorndille-You would be
justified in making such return.
What you paid for the watches Is not
a circumstance to be considered. The
state has sanctioned this value. 1t
has accepted the returns from Vinton
county, 14S watches at 81 1,81S, or S1304
per watch, and has approved and pub.
llshed them. 1t has collected the tax
on them at that figure, and as you
would scorn, from a tax point Of view,
to be better than your neighbors, re-
turn your $3.50 in watches at S39.12.
That is between and per centum
OF their cost but that is as near as any
citizen can afford to live up to the ad
valorem system, and as the state has
accepted that as an average value, you
will be justified in making such return.
Farmer Perkins, have a piano for
which paid 5000. | find that accord
ing to the state auditors report in 1902