The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1914-07-24

reputed high character and OF CORE
spending position in society"
Certain excise taxes we're suggested,
and II was urged that revaluation OF
Gil property be made at once instead
of waiting for the next decennial valu
alton of 1890" IL was further recon.
meuded that state board of equaliza.
tion, consisting of eight members, oe
appointed Ito supervise, as well as re.
wise and equalize, the valuations to be
made" The essence of the whole sit
uation at that time was epitomized In
the words:
1T is also thought men so selected
will have the interests of the whole
state more in mind than IL they shor'd
be elected to represent some particu-
lar district or locality, in which case
experience has shown they are too apt
to act as though their highest duty
was to secure the lowest possible valu-
alton for their respective constituents.
1t is further recommended that in all
cities having a board Of tax commits
sioners 1t be made the duty of such
board to appoint all the assessors and
appraisers 1t is confidently believed
that If such legislation can be secured
as Is here attempted to be indicated,
the tax duplicate can be so increased
as to approximate our real worth, and
that valuations can be so equalized as
to secure uniformity and justice for
the whole state"
Financial Emergency Pressing.
When Governor Foraker, under date
Of Jan. 4, 1887, presented his regular
message to ths legislature the finan.
cial emergency was so pressing that
he reminded that body again Of what
he believed should be done in the way
Of taxation reform. His earnest con-
viction with reference to the real rem
edy Is shown in the following excerpt
from his message:
"The further recommendation is
also repeated that the assessors OF
personal property be appointed in all
cities. The recommendation is con-
fined to cities because the constitution
requires the election of all township
officers"
The fiscal condition of the state was
such that the public mind remained
more or less centered on taxation re-
forms, and what was known as the
Massie committee, headed by Senator
d. Meade Massie of Chillicothe, was
appointed under the provisions of a
senate joint resolution, adopted March
"a, 1888. The preamble ran:
There is manifest need of and
demand for revision of our present
system of taxation"
This committee in its investigation
Immediately sensed the basic funda-
mental defect, and in its report the
same kind of comparisons of personal
returns In the large and small coun
ties that we are now so familiar with,
was set forth. That the trouble then
was the same as that corrected by the
Warnes law enacted in this state
lowing declaration by the legislative
committee:
"We have tried to secure a better
class of assessors by extending their
terms of office and increasing their
pay. We have tried to compel them
to do their duty faithfully by placing
them under a more binding oath,
larger bonds, and greater penalties for
malfeasance or misfeasance. We have
tried to improve the form of the tax
list and to compel each person to ac.
tually swear to his list. We do not
know what more can be done to Sc
cure full and fair returns of personal
property, moneys, and credits"
Abuses continued despite the fact
that the public intelligence recognized
the injustice of things, and matters
had not been improved by the passage
of the tax inquisitor law, the opera
tions of which brought scandals that
shocked the sensibilities of the peo-
pie. The processes of public opinion,
however, went on, and in 1893 the ad-
ministration Of Governor William Nc
Kinley was historically attached to
the taxation subject. The commission
appointed by him, in its personnel and
performance made deep impression
on the thought of the state. It recon-
mended the appointment of state tax
commission, to. which the listing of
public utilities would be assigned; and
the appointment of assessors.
Commission Recounts Evils.
The records next disclose the ad-
ministration of Governor Andrew l..
Harris in an effort to provide relief
from taxation abuses. A commission
was named, and it recounted the evils
so well known now 1t ably submitted
recommendations in which Governor
Harris joined. Meanwhile, excise
taxes had been imposed by law, and
the state government was removed, in
some degree from condition of con-
stant financial stress. This in some
measure delayed the final remedial
legislation, but the report Of the Nc
Kinley commission was vital thing,
even though action on it's suggestion
was not taken while he served as the
state executive. The apparent infiu-