Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1910-01-07

W"o oiohBig oupppE ltQ ldSN year
contemplated the classification of prop
erty so that the inducement OF lower
rate might be held out to the owners of
property In hiding from the present high
rate. The course now suggested will Sc
cure the lower rate, but IL will be for
all taxpayers alike and so avoid the OBJ
lection which defeated the amendment.
another cause of rank injustice to other
taxpayers is the shrinkage In well known
values of the property and capital OF
quasi public corporations when II reaches
the duplicate. The Nichols law gives the
public the right to employ the tests and
measures of value which are Universally
used In private transactions. This law
has been upheld by all the courts and
approved by experience 1t is only fair
to the companies which are taxed under
1t, as well as to taxpayers generally. to
apply 1t to all alike, making due allow
ance Tor special taxes paid so that equal
and exact Justice will be done.
AT the last session recommended the
creation OF q board to perform the vari-
GUS duties concerning taxation which now
| devolve on the numerous boards COM
| posed of various state officers. After
nearly another year OF observation and
| experience repeat that recommended tion.
IL any subject requires constant, careful
ana systematic attention Il is taxation.
| The cost of such board would be a
| mere trihe compared with the results
to be gained, In both revenue and justice,
| from the proper administration of the
| tax laws.
| The same service should be required of
the local boards and officers with respect
| TO the capital and property of ordinary
commercial and manufacturing enter
prises. These, l am told by capable men
who have made careful investigation, are
| now generally on the duplicate at not
more than ten per cent of their true
value. Machinery and tools are estima ted
at what they would bring as scrap, and
other goods and material on hand as
mere isolated chattels subject to forced
sale on the failure or abandonment of the
business. In this way their great value
as parts of going and profitable concern
| Is wholly disregarded. When such enter
prises are in domestic corporate form
their stock Is exempt from individual
taxation, because the company is taxed
on the property the stock represents
| When they are partnerships individual
| interests are not taxed for the same rea-
| son. The value of the entire issue of
| stock In one case. and the entire value
| OF the plant and property as a going
concern, in the other, less the value OF
/ real estate, should be made prima facie
proof of the value for taxation, with the
| right reserved to show sound reasons for
reduction.
Ordinary chattel property, too, such as
office and house furniture, vehicles, etc.
is grossly undervalued. am reliably told
that much OF 1t is not returned at all,
and returns when made have become in
many cases mere forms which may we'll
, be called empty. This is especially true
in the larger cities where the force of as
SCISSORS is often too small for the work IS
1t ought to be done, which should be
something more than merely sending out
blanks and collecting returns.
When 1t is understood, as 1t soon will
be, that the object in view is simply fair
handed Justice all around, which when
accomplished will reduce the contribu-
tion of EACH the earnest cooperation of
the present payers of proper. or more
than proper. taxes will be forthcoming
And the public spirit of our citizens, so
often signally shown, makes 1t incredi-
BILE that those who have heretofore for
whatever reason, not paid their fair
share of the expenses of their govern
ment, will be missing from the ranks in
the campaign for better conditions in
Ohio.
With tax laws applied with impartial
diligence, only one thing remains to en-
sure the willing cooperation of all citi-
zens In supplying the revenues without
which their government cannot be carried
on; and this rests entirely in their own
hands. Their money must be applied,
without loss from waste, incompetence or
other cause, to purposes wisely chosen
and faithfully performed. They choose
the men who are to do this and, in these
days of ready knowledge, can easily
ligent eye on official doings, too.
City Boards of Review.
The principle of home rule, as we'll as
obvious reasons of policy, requires the
replacement of the city boards of review
by others to be appointed by the may
ors. The present system, which places
the appointments in the hands of three
state officers, has met with general dis
favor.
pecennIaI Board of Equalization.
The decennial board of equaliza tion is
now obsolete and ought to be abolished
With the direct state levy gone each
county and city can and should do it's
own equalizing and correcting. Every
taxpayer who complains can then have
hearing at home by men who know
or can readily learn local values and
conditions.
Lien for chattel Taxes.
1t has been decided that the state has
no prior lien for taxes on the proceeds
of chattels sold at judicial sale. This de-
feet in the laws should be cured.
Rapid Growth of Public Expenditures.
In view of the fact that the appropria-
tions made at the last session exceeded
the current revenues by more than a
million dollars, thus reducing the sur
plus in the treasury by that amount,
beg to call attention to the rapidity with
which the expenses of the state have
outrun her advance in population and de-
velopment.
Single Board of Management.
The state now has 10 penal, reforma-
tory and benevolent institutions in op-
Grafton, and when the hospital at Lima is
completed there will be 20. Each of
these has a board of trustees and
steward or financial officer who makes
purchases for 1t. I am convinced that all
these institutions should be put in
charge of a single board whose members
devote all their time to their duties
Such board would, in my judgment,
cost no more, but less, than the amount
paid for salaries and expenses of the
present 100 trustees and the salaries,
maintenance and expenses of the 20
stewards The total of salaries alone is
$4,000 I cannot give the amount paid
for expenses and maintenance, but it is
certainly large. This would leave as
clear gain the saving which would result
from purchasing supplies in larger guam
titles and under a single system, which
gain should be very great. Then, too,
you would deal, at each session. with ap-
propratlons for all the institutions as a
single subject, on recommendations which
proceed from constant study and expert