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

TO secure uniformity and justice 70
the whole state"
Financial Emergency Pressing.
When Governor Foraker, under dat,
Of Jan. 4, 1887, presented his regula
message 10 the legislature the finan
cial emergency was so pressing tina
he reminded that body again of wha
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 oi
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, 1883. The preamble ran:
There is a manifest need OF and
demand for a revision Of our present
system of taxation"
This committee in its investigation
Immediately sensed the basic funda.
Bnnnfa1 nnfnpf a., &c
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
year ago is plainly shown by the fol-
lowing declaration by the legislative
committee:
1--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 1898 the ad- |
ministration of Governor William Nc
Kinley was historically attached to
the taxation subject The commissionI
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-
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. It ably submitted
in which Governor
Harris joined. Meanwhile, excise
taxes had been imposed by law, and
The state government was removed, in
some degree, from a condition of con-
slant financial stress. This in some
measure delayed the final iremediaI
legislation, but the report of the Nc
Hinley commission was a vital thing,
9ven though action on it's suggestion
vas not taken while he served as the
state executive. The apparent infiu-
ence of public utility companies IN
making possible returns more or less
Srotesque in local subdivisions
Drought new irritant to the situation,
md Governor Harmon renewed the
discussion of the subject and it be-
anne leading feature of his admin
Stration. The state tax commission
vas formed, and it's service in listing
ublic utilities soon demonstrated the
wisdom of the plan. The Mckinley
commission had shown that in 1921
he entire valuation of railroad prop
rty was but $1O5,6OO, 900; while the
orses of the state were listed for al
lost half that amount.
An important thing in the whole de-
elopment of the subject Of taxation
-as the passage of the Smith 1 per
ent law, which carried a limitation
n the tax rate within the subdivisions
the state. 1t had the double pur-
Ose of enforcing economy, and by the
educed rate, of bringing intangible
roperty from hiding. The result was
in the last named par
cular, however, as evidenced by the
ecline in listed intangible property
S12,000,000 in 1913. That Governor
armon, as the advocate of the Smith
per cent law, recognized as a neces-
Try buttress and protection 90 that
easure, the abolition of the system
electing assessors, is shown by his
st message to the Legislature Jan.
1912, in which he said, speaking OF
e Smith law:
"The unfortunate failure Of the Ed
ards bill at the last session has pre-
nted, thus far, full enjoyment of the
suit in view. The work of elective
lrd and township assessors has
owed failure in Ohio and else
lere. That bill proposed to substi-
te for these and for city boards of
view deputy tax commissioner in