The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1914-07-24
CUT STATE TAXI
] LEVY, SAYS cox
Governor Outlines Plan to SOIOns
In Special Session
GRAND DUPLICATE IS SWELLED

uuStioH III ndLe-ncNieWS HttSnIpto
Of Preceding Administrations to Cor
rect Evils of Taxation System In
Force Before Warnes Law Enacted.
Columbus, July 20.-Governor James
M. Cox today submitted to the general
assembly in special session his mes
sage dealing with tax affairs and rec
ommending a reduction in the state
tax levy as follows:
To the General Assembly:
Developments in the gsneral fiscal
and taxation affairs of the state sug-
gest to me the necessity and propriety
of convening your honorable body Iii
special session. The state laws pro-
vide a levy of taxes for certain specific
purposes. This tax rate was deter
mined by the amount of money needed
for these functions, and the size Of the
total state tax duplicate, the condition
Of the state treasury also being an ele-
ment in the calculation, since draft on
the general revenue fund is provided
under certain contingencies.
The state tax duplicate has assumed
such proportions, however, under the
recent change in the methods Of list
ing property, and the financial condi-
tion of the commonwealth is SO favor
able, that the rate carried by the
state levy can not, with justification,
be imposed this year.
To needlessly assess taxes from the
communities is so repugnant to every
idea of public policy that the small
financial cost Of bringing you together,
and the personal Inconvenience occa.
stoned the members, are considera-
tions vastly outweighed, feel assured,
both by the relief that can be afforded
the people and the spirit Of patriotism
that possesses your honorable body.
l therefore submit for your deter
mination in this message the sole
question of reducing the state tax levy.
Spur to Moral Sense.
If it is diminished, then the weight
of taxation will not only be reduced
on our households and industries, but
spur will be given by the state govern
ment to the moral sense which in IS
awakening is demanding lower tax
rates in every taxing subdivision in
Ohio. Never in our history has so
much attention been given to the gen
eral subject of taxation as now; and
nothing can be more helpful to the
welfare of our people than the pres
ent discussion which is going on every
where within our borders Not only is
ths real economic meaning of taxation
and its relation to social and govern
mental life to be better understood as
a result, but the moral aspect of the
subject will leave SO deep an impress
sion that our taxation policies in the
future will be surer guarantee of the
equality of rights under our institu-
tions OF government. It is not sur
prising that we should at this time be
in the midst Of an economic develop
ment that has excited and held gen
eral interest. 1t Is purely evolution
ary. 1t is not only the inevitable re-
suit of a better day universally in gov
ernment, but the readjustment In large
part comes from an internal move.
ment that began long ago in Ohio.
The cycle of events to which 1t joins
dates back to the early eighties in
Ohio's history. At that time the un-
fair and inefficient system of listing
property for taxation led to serious
consequences in the fiscal affairs of
the state. 1t was the practice then to
support the state departments, In
large part, by direct taxation. Under
date of April 6, 1886, Governor Joseph
B. Foraker sent a special message to
the general assembly in which the
very first words were these:
"The financial condition of the state
needs attention"
He recommended that the state is
sue bonds to the limit of the constitu-
tional authority = $750,000 - for the
purpose of paying current expenses.
But the significance of that document
was the analysis of conditions existent
then. Governor Foraker submitted
this observation as striking symp.
tom of governmental disorder:
Personal Property Shrlnks.
"In 1883 the value for taxation OF
the, personal property of the state, as
shown by the grand duplicate, was
$543,207,121. In 1884 it shrank to
$528,29S.S71, and for 1885 dwindled
again to $5O9,s1S,9S6. This loss has
been made up largely by the steady
growth of the valuation of real estate
on account of new structures, etc,
but the loss was greater than the in
crease last year, and the result is
shown in the fact that the grand ag-
gregate of all the property of the
state, both real and personal, amount
ed in 1885 to but $1,670, ,079, 1868,
against s1,673,774,OS1 for 1884, or a
loss of s3,694,213."
The moral phase of the situation
was presented in these words
"The idea seems to prevail
that there is no harm in cheating the