The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1914-07-24
CUT STATE
TAX LEVY
Was Cox Advice to Law Makers
and Forthwith It Was Done.
Full Text of Governor COx's Mes
sage to Legislature Monday
Which Brought Results
To the General Assembly;

gest to me the necessity and proprlet
of convening your honorable body 1
special session. The state laws Pre-
vide levy of taxes for certain speciii
purposes. This tax rate was deter
mined by the amount of money needle,
for these functions, and the size of tn
total state tax duplicate, the condition
of the state treasury also being an ele
ment in the calculation, since draft oi
the general revenue fund is provide,
under certain contingencies.
The state tax duplicate has assumed
such proportions, however, under thu
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
the real economic meaning of taxation
and it's relation to social and govern
llltuldl lllC W bC BCllNl hllhCl oIOOh 90
result, but the moral aspect of the
subject will leave so deep an impres.
sion that our taxation policies in the
future will be a 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. It is purely evolution
ary. 1t is not only the inevitable re-
suit of 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 it joins |
dates back to the early eighties in
Ohio's history. At that time the I'M
fair and inefficient system of listing
for taxation led to serious
in the fiscal affairs of
he state. 1t was the practice then to
support the state departments, IN
arge part, by direct taxation. Under
late of April 6, 1886, Governor Joseph
Foraker sent a special message to
he general assembly in which the
yery first words were these:
"The financial condition of the state
leeds attention"
He recommended that the state is
ue bonds to the limit of the constitu-
ionaI authority - $4,000 - for the
purpose Of paying current expenses.
But the significance of that document
vas the analysis of conditions existent
hen. Governor Foraker submitted
his observation as a striking symp-
ON Of governmental disorder:
Personal Property shrinks.
"1n 1883 the value for taxation of
he personal property of the state, as
hown by the grand duplicate, was
543,207121. In 1884 it shrank to
528,298,871, and for 1885 dwindled
gain to $5O9,913,986. This loss has
cen made up largely by the steady
rowth of the valuation of real estate
n account of new structures, etc, ,
ut the loss was greater than the in {
rease last year and the result is
nown in the fact that the grand ag-
regate of all the property of the :
ate, both real and personal, amount !
/ in 1885 to but $1,670 079, 1868, :
gainst $1,673,774,O81 for 1884, or a .
ss of $3,694,213."
The moral phase Of the situation =
as presented in these words: !
"The idea seems to prevail g
lat there is no harm in cheating the =
ate, although to do so a false return
ust be made and perjury must be :.
This offense against the -"
ate and good morals is too frequent '
committed by men Of wealth and -
'puted high character and Of CORE. n
'onding position in society" "
Certain excise taxes were suggested, Il
I'd it was urged that a. revaluation of r,
property be made at once instead ei
waiting for the next decennial valu- Il
ion of 1890" 1t was further recon- tc
ended that state board of equaliza-
IN, consisting of eight members, De
pointed ito supervise, as well as re-
Sc and equalize, the valuations to be o
ade." The essence of the whole sit .
tion at that time was epitomized in ll'
e words: ~
1T is also thought men so selected ~
IL have the interests Of the whole ~
lte more in mind than if they shou'd se
elected to represent some partiou- q
: district or locality, in which case
perience has shown they are too apt ~
act as though their highest duty Vi
IS to secure the lowest possible valu- pr
on for their respective constituents. te
IS further reco,,r,ord,,5 ~. 1. ~ re