The Greenville journal. [volume] (Greenville, Ohio) 1850-1918, 1910-01-06

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, ] 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 estimated
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 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. 1 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 well
be called empty. This is especially true
in the larger cities where the force of as
SCISSORS is often too small for the work as
1t ought to be done, which should be
something more than merely sending out
blanks and collecting returns
When 1t is understood, as it 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 it 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
hSi illOhCJ AiIuSN pS dppllSuI
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
choose rightly and then keep an intel
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.
DecennIaI 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 chatteI 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
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-
velcpment.
Single Board of Management.
ha cfo to hoe
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 it. l 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 a 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
49,, 900. l 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-
preparations for all the institutions as a
single subject, on recommendations which
proceed from constant study and expert
ence Of them all by the same persons, in
stead of dealing with each separately, as
is now done.
l mean no reflection on the members
of existing boards, most of whom are
capable and faithful. The defect is in
the system. Meeting usually only once
each month and serving without COM
pensation, except on three boards which
are paid a total of $11 900 per year, these
men cannot and should not be expected
to give the constant attention which is
needed; and even if they could, the great
benefits of single management would be
lost.
PenItentIary. :
The contract system having been re-
placed, under the Wertz law, by the di-
rect use of labor in public institutions,
the market for their products should be
broadened so as to include counties.
townships and municipalities which do
not supply their needs by their own man
ufacture. Otherwise either a heavy loss
or idleness of prisoners is bound to re-
sult because it is plain that the state
institutions alone, to which the market
for prison products is now confined, can
take only a small part of them when all
the prisoners are employed, as the law
and sound policy require.
Girls Industrial Home.
The needs of the Girls Industrial home
are great and more pressing than those
of any other institution. 1t cannot be
conducted with credit to the state under
present conditions. The counties should
be made to take care of their own mere
ly dependent children. Those who are
already in the home should be returned
and the sending of others be forbidden.
sufficient force should be provided
to find homes for girls who are to be
sent out and to look after their welfare
after they go. The old cottages should
be remodeled and other proper means
afforded for the care and education of
the girls whom the state takes in charge.
Much attention has been given this sub
ject by the women of the state and other
citizens, and I bespeak careful consid-
Grafton of the recommendations which
will be made.
HOSPITALS for the Insane.