The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1914-07-24

stances the municipal expense is due
in part to extravaganza and caprice
Why Reduction Is Possible.
A reduction in the state tax rate is
rendered possible this year because
we have an intelligent and efficient tax
listing system. Courageous perform
ance of duty by the listing officers
thing unknown under the elective
system-has resulted in hundreds OF
millions Of dollars in personal prop
erty going on the duplicate this year
for the first time. That every dag
nosis of the past was sound, is demon
strated by the vastly greater increase
in personal property in the cities. In
Montgomery county the increase on
3. personal property in the townships is
II per cent In the city Of Dayton it is
100 per cent.
In Miami county the increase on
real estate is less than / per cent,
while stocks and bonds increased 10
per cent, credits 306 per cent and
money 1873 per cent.
In Allen county real estate inreased
"A per cent, credits 224 per cent, and
stocks and bonds 20S per cent.
In Licking county real estate in
creased 3.2 per cent moneys 1876 per
cent, credits 46.5 per cent, stocks and
bonds 276 per cent.
In Delaware county, real estate in
creased less than l per cent, moneys
| 80 per cent, credits 26lh per cent,
stocks and bonds &c per cent.
In Portage county, real estate in
creased 19 per cent, moneys 24.7 per
cent, credits S.S per cent, stocks and
bonds S2SS.7 per cent,
In Cuyahoga county the personal
duplicate, exclusive of public utilities,
banks and incorporated companies,
increased GIL per cent.
The work of listing property in the
state for taxation having been practi-
cally concluded, we should now dedi-
cate our efforts to the all-important
task of conveying to the people the
relief a beneficial system makes pos
sible. The state should take the lead
in the reduction of the tax rate, de-
pending upon vigilant public opin-
ion to compel the same action in the
counties, municipalities and town
ships With a duplicate showing an
increase Of approximately one billion
dollars, and with a substantial reduc-
tion in the state rate, then the rate
should be cut in every subdivision of
Ohio. Honesty in the return of prop
erty for taxation should be rewarded
by like careful regard for prudent
expenditures by those in public sta
ton. That there. is an awakened con-
science in the state on the subject Of
taxation is undenied, and it should
not be chilled by policy of disburse-
ment that can find no justification in
BUSINESS or ethics. The work of hav-
lag property listed in such an amount |
lis renders a reduction in the local .
rates, an apparently easy matter, re-
fleets the efficiency of the appointed
officials. The rate of tax is deter
mined in the counties by officers elect.
cd by the people. In counties where
. municipality has a property dupli-
cate larger than the rest of the county
the budget officers are the mayor, the
city solicitor and the county auditor.
In all other counties the president of
the board of education in the largest
city serves instead of the prosecutor.
1t would seem that the least local
should do in the reduc-
ton of rates is to save the cut made
by the state and provide for emergen-
cies out of the increased duplicate.
Nothing but an admittedly grave exi-
gency would seem to justify rate IS
high as that imposed in 1914. II there
ls any disposition in localities to
lgnore the plain command implied by
he augmented duplicate, then an out
ragged public sentiment doubtless will
result in such changes in the law as
will afford effective checks. The de-
sire not to cripple municipalities, and
the belief that considerable depend
ence can be placed in local officials
doing their manifest duty, have been
the deterring influence in the matter OF
the budget laws at this
line. Many believe that it is unwise,
( not unscientific also, to give three
ocal officials plenary power in the
making of the tax rate within the linn
tations of the Smith / per cent law,
Ind there is a sentiment quite wide
spread and insistent that their pow
,rs be restricted in some degree. AS
experience is the safest refinery, it is :,
doubtless advisable to let this matter
20 over to the next session of the
general assembly, when it will be :
EASIER to determine what change, If :
my, should be made. The legislature :
when last assembled authorized the :
of a committee to report
o the Eighty-frst General assembly
IN the expediency of a newly estab-
ished fiscal relation as between the
tate and local governments. 1t is
lighly probable that experience will
ave demonstrotod the wisdom of pro-