The Marion daily mirror. (Marion, Ohio) 1892-1912, 1908-01-14

n DAILY MIRROR, TUESDAY, .
formance OF these duties In The event
that a constitutional amendment is
adopted
Appsslss Property oftener.
We recommend,
Third, more frequent appraiss.
ment Of real estate.
Real estate should be appraised for
taxation at least once In every four
years, and once In every two years
would probably not be too frequent.
The deceunial plan was adopted at a
ltime. when the real estate OF 0aio
consisted almost wholly Of farm lands.
The ss present decennial boards ,S Is, were
bility of relief from this old system.
under existing laws, was recently con-
firmed by the decision of the supreme
court OF Ohio in q case from Toledo,
In which 1t was held that after the
completion of decennial appraise.
ment OF real estate and Its equaliza.
ton, II Is not competent for q local
board during. the running of the de-
cennial period. to re-value or increase
the taxable appraisement of real es.
tate. or even to correct gross ineQuali-
ties In such appraisement, and this
even though the growth of q city has
added, as It had In the particular in.
stance. millions OF dollars to the value
of real property In certain sections.
IL real estate were appraised every
two or four years the work might well
be done under the direction of the
present boards of review In the cities
and the county boards of equalization
In the rural districts, unless the gen.
eral assembly shall deem II best tU
commit the duty to some central local
authority.
A reference to the laws OF other
states upon this subject shows that
Ohio Is the only state In the Union
which still maintains a decennial ap-
praisement of real estate.
Abolish state Levy.
We recommend.
Fourth, the aboiishment Of the pres
ent state levy upon real and personal
property and the complete separation
OF state and local revsnues at the
earliest practicable date.
1t is unnecessary to review here the
hardships and inequalities which
tax methods. They have been already
set out In an cartier part of this re.
port. 1t is universally recognized that
II the remnant OF levy for state pur-
poses upon real and personal prop.
erty. now amounting TO but 1874 mills
on the dollar can be entirely removed,
so that the counties will no longer
rival each other in the distribution of
fund, one Of the chief causes of dis.
elimination and favoritism would be
destroyed and nearer approach to
home rule in taxation would be at
tanned. N't
If additional revenues are deemed
advisable. there are number of
ways in which they may be raised, In
the judgment Of the commission. and
might very appropriately be set apart
for the public school fund.- in order to
preserve this intact.
We. earnestly urge however that no
action be taken with respect to the
state levy unless the most reliable
provision be made for the security
and permanence OF the public school
fund.
Publicity In Taxation.
We recommend.
Fifth, that authority be given to To-
cal communities to scouts publicity In
taxation In such manner az .hey shall
deem best. sa
-
among lne many suggestiQns made
70 sne comlnissloh at tne public near
.nSs, one wulch IeceiVsn nuch com
n,eh9atipn was .nat taxpayers gener-
any De DrUught 10 closer knowiedse
oi TAX matters py tne annual pupiica-
uon OF progeny Vaiuatlons ana re-
,rrns urn ine cnua' Is ,naue ,nmt II every
properly owner were informed, w
some simpler method than that ,f
psrsohany W esaHshhhg omcial record.
pi tue ailiount Oh taxes ,peing paiu py
MS neignDors, anu especlaily oy tao
oWhSis oi rtal estate, iIlany OF ,nc in-
equaii.les wnlch now prevaii wouid Le
correcteu .nrousn tne lhitiatiVe VI TIC
persons lnJurcu
may NOT pe tn9uSht ueslrapIe 70
make such puDiicallon compulsory IN
Onlo, but tne oenenc'M results so
sssronsiy ursea. as wei as Tue salls,
factory eXperieuce elsewhere, Wouid
seem 70 JUSTLY tne grant OF power 10
'ocai taxing au'nori'ies.
Summary OF Recommendations.
We have submitted herewith five
recommendations. The first ia n con.
stitutionai amendment granting broad.
or powers to the general assembly in
providing a tax system for the state.
The other four Comprise the most urg.
ent changes in existing tax laws that
may be accomplished without an
amendplenf of the constitution These