1 4 1 7 . rrr"! V"' . n RJ v J ', L&Li Wll v L .1 I L' . HI ' I HA V BE lE.sA. II II AT I'ON,. ? rilfsr'sitti rrcfcrlciory. Volume 4. - TB-Ati 'TQUt FD IXACT JUSTICE TO ALL V.tV, OF WH4TSVEH STATU SlcAriliur, Vinton Co., 0., OK EHSUASIOK, EELIOICDS OB PCIJTlCAL."-Tlioma Jfferon. Thursday, Jan. i7, i8oG. '( TERM3-61.00 PKK NV I IN ADVANCE.- -Number 22 i i GOVERNOR'S MESSAGE. Ginfltmtn of tht Senate and "f 'L'ovse of liffrtsrnlatives: ' , ., fKIU r ') la act on! a m e uith the requirements of the coiiftituiioii, and (lie biennial system ol legislation which has been thereby established you have assem bled i:' yrmr c ial rapacities to take into consideration the condition of our public affairs and to prepare and pass such' U'vs 33 the experience ot the last t'vo Nrs and the interests and wants Of.liib people may appear to demand. The first yer of tde bienni-il period which has just eel a sped w as attended with die various trials and, vicisft'udes incident 19 all human associations. The Extraordinary drought that prevai- led liirougiiout inn anu most ot tne ot her States of tlia Union - occasioned a very gerleral failure if the crop and the consequent reaction lIuMoccurred in the monetary' affairs of the country caused muchtsoiicitude and retarded to some extent the progress" of public as well as of individual improvement. , The great abundance . and rich re- ot (ha last year however tully ensate the deficiencies of its prede- i t rt . J - I ... ' l a eessot anu anoru anipte cause lor grat- 0 that benilice.it and all wise lid- 10 directs all thinsra for the best whose ijoodness and favor are ap parent in the still increasing happiness and prosperity ot our people , In, comply iiijj with the provision o , the constitution which makes it my du N to cQjff.unicale to the General As- W fthe "condition of the State," .liJ-ecommed auh 'mea8ures" as V judgment may tend to promote iutic weltare, 1 invite your alien .u ) tTie first place, totlte accornpany JoffAoorts oinre several State officers. They have been prepared with much ca're and ability, and contain a fill and detailed exposition ol their operations and present, condition of their respec live departments. . 4I entered upon the duties of the chief Evecutive office ol the Slate, under an impression, which s mr id.it J expe rience has only tended to strengthen (hat too great a laxity of practice pre-J vailed in certain tranches .of the pubYj lie service from which terious evils mifiht possibly result. The laws regu latirig the administration of these bran ches had been adopted under circum tances widely different Irom those .which now surrounds us, and lew sim ple safeguard's that were formerly- deemed sufficient, could be no longer r2irl'J tu aljiuxte to the varied nd ereally increased business entrust d 1a their care. Our count v and other local organizations especially were without those limit at ons and restrict ions which are necessary in all piblic intitutions. Thissta'.eof things could not fail if continued, to exert an un!avorab!e and demoralizing ir.lhience on the aff- . airs of Government: and I availed my sell ot the earliest opportunity that was afforded tne to recommend such legislation in reference to this subject as was most likely in my judgment to etiect the required reloimalion. ilucii ha? certainly been accomplished: but the failure of the Gjiieral Assembly to adopt and carry out my suggestions more fully, has jctarded the matter, and impot-es on me the necessity ol gain calling attention to the subject. I took occasion in my former mes .sago todcvtlrp with usual minute ness through comparative tabular - Utements, the financial cction of every 'department in the State, as well as of local governments, for. the previous ' ten yeart; ar.d now propose to contiu . US She exposition to the prsent time, " I refer yo u with equal confidence and pleasure to the last two reports the Auditor ol State for any informa tipnyou may desire in relation to our financial affairs. The untiring industry with which that officer has attended his public duties, and the care and fi delity that he has always displayed guarding the Treasury of the people, constitute his athmnistration an epoch jn the history of our tinacial transact ions. -r , r Fromlhsse reports, it appears that the State Treaurylias been the recip ient of the following revenues during f':e past two years: . Proceeds of tate 1851. 1835. Taxes, including - delinquencies, tiz:' For State expenses- 6559,13 1 64 6566,448 ' For interest and. ; . Srincipal on Stale ebt....1 1118,263 26 1014,749 49 Tor State Common School Fund -...11 18,263 26 1209,418 19 For District School - . Library Fund... . 55,913 16 80,630 75 Total Slate Tax'.s 2851,57132 2871,25549 tana! Tolfs, Fines' and Water Rents 474,264 26 444,82776 fioresds of Lands sold by Board P. Work .-JDivideuds on' Ca 3,000 67 ; 4,94 173 nal, Railroad and X ' "Turnpike-Stotka 1 39,813 13 Tolls on National ... . . Bead . 1 15.754 59 Itents from Lessees , .J. Of National Road ,. .2,400 00 .Tolls .on , WestJrn r ', Keservs and Mau- " "OetJtM ...... 2,177" 87 33.400 2j 2,305 64 ,,?.7p5 00 f 3 3,141 04 1FVV4 .OTlT 5MOUTH, of to in 06 s Proceeds tf fales of School nil Min isterial Lands. Reins from Virgin ia Military School Lands Ohio University Instalinen t on Loan Proceeds of Convict Lulmr, etc.,ot 0. Penitentiary r 1 10,749 53 127,661 81 2,003 5t 2,270 47 513 &l 513 84 33,022 40 61,210 69 riincil md In- tered of Surplus Revenue 106,250 83 1,023 63 52,906 60 2S8 00 Sale of Canal lands Auction Duties and Peddlers' Licen ses , 6.5S9 83 4.120 15 S,2G8 41 ' 7,359 40 5.261 53 4,415 40 2,693 34 X609 04 4.223 71 7,302 51 Show Licenses (Ar- ncultura tuiull Three rer.Cent. KTuml Expenses of Free Banks refunded- Miscelaneoui items liulauce in State Treasury. 15ih KoTmber 702,830 57 584,631 00 Totals 4177,931 00 4215,85128 The rereuua received through taxes levied upon the grand duplicate, placed at the head of each column, are lbs proeeeda of taxes levied and collected the year previous; a fact which it is nectssaiv o observe, in order to fix correctly the responsibility of the res oective lei vies. Ihal leturned iu the column of 1854 l the nrit.under the preiHiit valuaiioa of ,real estate. The proeeeda of the taxrt tevlvd in the year just patt will 0 Jutu, .Itiejreveuue of 1856. V i,- The following are ths disbursmentt from the State Treasury, for all purposes, during the same period: 1351. 1855. Com. School fund 61107,216133 612 li3,394 60 Hist Sc luxil Libra. . ryFund 52,158 45 61,0'JD 3V Interest on public ' llet)t l.UUJ130 03 M l I.JiO t'J Redemption of public debt- " ouo.jou a 400,091 ut Expenses of N. Y, tmusler agency (3 yeais)...... 11,730 18 Superiuteiitence and repairs 01 , the canals-.. Superintendence and repairs of National road Executive Ollic-. f (S, ........ . Commissioner of -Cum. Schools and Librarian Judiciary Reports of Su- -ireme Court- Oiiio'Leisluturo Printing Leg- ituiive ami Executive"" Stationery Distribution of Lawsand Jour nals New State House Uenf and Dumb Asylum Blind Asylum. Lunatic Asylum, Columbus New LunuticA sylunis, New . burg and Day ton Ollicers and Guards Of O. Penitentiary- General expends of O. Peuiten- tiarj Proecution and transportation of convicts. Clerks in public ollices Military Public Arms, &c 339,317 99 290,59 1 50 24,009 39 2,519 85 7,901 99 7,394 46 3,037 67 " 2,010 00 53,701 47 56,164 83 1,119 60 73,131 63 105 00 19,213 77 6,403 13 2:,bH 13 6,V!3j 67 1,975 69 509 51 103,4-J9b5 111,633 89 14 901 59 14,838 03 13,059 21 12,96122 76,9 19 93 26,295 06 ' 118,497 44 G3.G65 01 31,653 63 22,3'J0 31 33,683 40 41,202 37,932 13 22,378 41 9,574rt . 12,814 1,711 93 1,704 23 3,225 63 2,903 51 1.010 55 700 46 422,470 00 7,253 31 2,01153 1,72030 1,737 58 1,285 1,907 69 661 278 71 160 283 46 911 378 07 2,133 3,399 43 900 Wl,393 90 1,694 91 1,609 4.283 61 3,08-1 1,474 2 i 090 ; 3.000 00 3,000 12,500 00 2,500 7,094 5Q 6,165 00 , 4',499 Kentsot Virginia Military school Lands Gov.'s Contingent Fund Advanced to coun sel by order ef Legislature, and to Columbus Lu natic Asylum, fiom same . Auditor's Contin gent Fund Treasurers Cont. Fund Secretary's Cout. Fund Attorney General's ConVund... School Commis sioner's Cout. Fund Expenses of Libra-t)-'"" Furnishing Legis lative Halls.. Claimsallowedby Legislature. Treasurer's mile 8f,e Taxes refunded. Fuel and Light State Board of Agriculture Swau's Revised Statutes Curwen's Revis'd Statutes : Expenses of Free Banks Three per cent. Fund paid to counties. ..' Slate Board of Equalization. Mis'laueous Items Total amount of 8,293 2 6,403 7,097 40 6,467 03 Auditor's Drafts is8ued63,699,77Q75 63,5($4 Total amount of Auditor's Dr'fts redeemed. 63,093,253 00 63,512,484 Cesh balance in -State Treasury 15th Novem. , 6584,68100 6703,370 ; This (laces before ypn the receipts and eipeditore of- the ment dtmm it tesrs, ead 'Ihete ----- 05 33 57 92 14 81 2b 00 93 10 22 00 00 63 12 50 30 23 20 08 ia no difficulty id ascertaining the da partmanta in which In Creased or dim inlih expenditures or revenues have taken place' To determine, however, whether the State authoritiea oi thoie of the Counties, Townships and citiea, are responsible for the high Taxes com plained of by the people, we must ex amln e into the various amounts levied by thte several authoritia.) and for this purpose the following tabular statement has been prepared, exhibit ing the taxes levied for the specified purpose iu the years named: 1854. 1855. Number of acres Value of lands Value of Towns Val. of chattels ...-... Totai tax. valu ation 25,063,032 25,220,083 1 429,2 15,467 6432.26 1 .785 140,623,943 145.0'Jli,754 27,061,572 283.018X1 6866,029,962 6S60,&77,354 STATS TAXIS. For Sinking Fund .... tl.083.6G3 40 9 6360.577 35 4 For General Revenue... 606,850 S3 3 &16.526 41 2 For State Com mon Schools 1,309,394 974 1,291,3160V' For District "it 'V School Li-- brariej-. . . 86,093 93 4 86,087 73 3 Total State Taxes 63,077,601 40 9 62,754,807 51 6 COUNT! TAXEI. For county ex. peuses 1,148,565 670 1,153,503 29 2 roi bridge pur pose 316,677 60 4 For Poor purp'se 187,202 93 6 For Building -. purposes-... 463,577 16 2 For roud purp'se 370.025 U9 2 332,073 05 3 238,333 &l 5 272,533 05 2 361,715 13 I 366,073 06 & For R.R.purp'se 233.7S7 53 0 Total co. laxes 2,725,19694 9 2,702,30.') 02 8 OTIltB LOCAL TAXES. For Township expenses.. 292,939 13 0 302.841 50 For school and school hoiifo 1,205.43-1 83 G 1,216,316 COS For City town expenses.. ..1,3-Jci,iua 11 U 1,1'J1,UU3 5 15 For other special ournoses.... 155,672 29 7 200,326 917 Total Township, city special taxes 3,072,428 38 2 2,943,618 00 Delinquencies Forfeituies." 217,112 75 7 493,78135 Total Taxes on Duplicate- 9.092,339 49 7 8,931,5 II 89 I va anxious to piesmil iu a tabular atatement euch delaileiMnforiristio aji telereoce 10 our iouuiy, ownp suit Ciiy transactions as would enable the people to compare their ownlocaladmio isttations with those of other piotions of the slate. I found, however, that this not attainable at the seat of government without much labor, and terlaiu addi tional lads which those organizations ihemselves can alone supply. Existing laws provde for the publication at home of t he amount of their levies, collect ions and expenditures; but it would greatly faciliale the object in view the affairs of each county, township and city administration were anualy published, in a condensed form, for general information throughout theStale iS'uc"li cemparisoas aid suggestions -o uld Naturaly spring from these expo sitions as would gradually lead to the adoption of the desired restrains upon their action, and eventualy to more healthy legislation on the subject.. Of the teas of County, Township, and other local officers, 10 accouut appears to be kept which is acessible to the pub lic; a matter to which I again, call the attention of the General Assembly, and repectfully suggest that a law be passed requireing every public officer compensated by lees, to keepau accurate account of his receipts and expenditures an ) transmit the same to the apropriate department, at the seat of Government, with the view that a general synopsis of such accounts be published ouce a year for the information of the people of the State. These local officers are generally lucrative, and it is believed that not less than two millions are anually col lected by fees from the people, and can see no good reason why the latter should nut be able to ascertain the compensation which is severally receivd by thair ownagents.lt is almost im possible to secure proper legislation on this important subject while so little tangible information is before the Gen eral Assembly. The preceeding alatemeulscontain.it is believed, all that is necessary, with the accompanying jeports and exhibits, to enable you to tee in what particular divisions of the public service, aud for what objects, the exaciiuus are improp erly high, and where our efforts should be especially directed to bring about reduction. The local causes which have so disproprotiouate ly aweld the burdens of the people, yau, coming from 2l parts of the States, can no doub; eiplaiu each other. In reference to these causes however and especially the fees of county aud other local ollicers, it would prove much assistance iu your deliberations, if in the early part of the session you would order su table iuquiries to be addressed to the proper authorities. , All will adopt that the public, for 7Tfwruraut happily so very circum VJitMoed iu its sphere as ours, are high beyond aplogy. true, high taxes are not of themselves couclusive evidence of bad, nor low taxes' always proof of good government, yet the aniou&t i matter proper for comparative inquiry especialy where the rise issudden.Such examinations lead to reliable informa tion, both as to the amount, sod, which is a more important point, the purposes to which the money is - applied , Souad political economy does jioi test a iny .--i6 rannnt of. Xai,UBr Hi ott uea.n adraisiratioiv f nublie aff ' 0 0 3 7 if 1 a to a a a airs, as guided by pioper sprit of fru gality end republican ai uiplicity, dis charges scrupulously every duty essen tial to the public welfare. Every fin ancial transaction slioul be subjected to the most rigid accountabl y, and all mis applications of the public money bit se veiefy punished. Public virtue is ! essential to the mainuinancn of repubiciau government, and t is the most da a ge.ous offender who a turn pis to undermi.ie or dtatrop it. - Tlia people of Ohio justly, complain of Ugh public exactions. They have d?piijed you to reduce them. Every property noiaer in me &tateeujoius this upou you aa your firat great duty. But ref"kr, to be bnificil. must t.ie the rigTi Jirectlon.- To produce high taxes or Id connive at exorbitant fees or salaries, is wrong; butts misdirect eJ dea viiis to correct public ebusesis no less nischievous. Unmatured wholesale reduijiiooS of fees an 1 salaries areaaie to bl eoon repealed. Such measures al wuyVI loose to the people the real reform which they demand. True reform first ascejlaius carefully where extravigance and WiaUeasauce exist. It exposes and corrJots them. It screens 110 publii abuije from merited obloquy, and yet i' shields from ul.just, sweeping censure the pright public servant. It examines into and therfure understands public Stilf, and the laws which follow become iu consequence yf their wise diccrim inailon, the permanent policy of the State, Qaeslions arising out of aud count a ted with public revenue, have been ext'.ious in all ages' and la all govern metiiJ. They are so in ours. Taxes, w lie 1 lie r lei vied by a monarch's arbitary will, or through the legal action of popular government, are unpleasant thoe who pays them. The number thoso are anxious to -aha re the expendi tures of the government, is far greater than those who volunteer to contribute to wards them- Propositions to deplete the 1 re usury for objects of speculation, oiuameiii and pride, find frequently more supporters than t'.ioia ackuowled crd geiterat utility. The revenue officer win. collect the laxes rendered necessa ry 'in cuiisequnece some ill-adtised appropriation, is always blamed. whiU he who occasioned them, often escapes the vublic censure. The constitution wisely provides 'that every law irn posing a tax 6!mU state distinctly object of the sairfWi .which only it shall be applied. '.fa ' i provision, In full meaning andLTntent were properly M.Wid out su Mi to enable the public to fix with certainty the responsibility of taxes upon those who really occasion them, it would, iO : Z',iZ fxten', guard jgaiiihl inconsiderate public outlays. Profligacy Mould be earlier exposed, and the required reform applied in sea son to prove a remedy. We 6hould discriminate between mere machinery for the collection taxes and the influences leading to, and the authorities directing the levy. Our revenue laws should affotd to tax payers Irequent and early oppor tunities to watch, jui'ge and direct our financial policy. The fewer indirect and special taxes we have the less chan ces there is to conceal improper expen ditures, and the more certainly will the rise end fall of direct taxes indic ate the financial quality of our govaru ment. Yft are rapidly approaching period when our direct property taxi tion will afford, such indications uul6s e purposely counteract this tendency. Special taxes are becoming inoperative, their levy .indeed being of doubtful constitutionality. The extraneous re veuues to the State Treasury are like wist constantly diminishing, and near ly all our resource will soon have to derived through the grand duplicate, We shall then, with greater certainty and simplicity in our finances, have the unerring index above alluded to. 'Le constitutional provision upon the subject is a guaranty against aibit ifurr iuXiiiiou. Iteretolore such 4 guar anty has been secured to corporations aloue through judicial iuterposiliou; now they and the people equally enjoy it by constitutional rule. In other Governments the taxing power is with out limiu tiunsjiu our it i also wisely confined whithiu very narrow limits. Under such system financial abuses can uot be longcoucealed, because the am ouut of taxation will indicate to each tax-pay er the degree of economy or was tefulness that may at each period char acterize the Government. The fact that taxes are oue thing, the tax law auother, will thsn become apparent all; and we will luok to the Genera' Assembly, and to the local authorities of the Slate, fore reductiou of taxes, utbe r than to Executive oOicers. Any attempt to reduca the taxes iu the ag gregate by a mere change iu the mode aud msniur of collecting them, will prore as lull.le as an attempt to change the weather by breaking the boromeler. Real retrenchment, to bae a lasting ed'ect mustspring from aud be maintain ed by General Assembleys whose econo my and watchfulness shall reflect wishes of a frugal and enlightened peo ple. Ifeel great solicitude tbit the system of requiring all Stale expenditures every description to be brought uuder the revision of the-chief financial ollic er of the State, shall be strictly and permanently aJhered to, This is de manded by the constitution as well by sound policy. It operates as a pre ventative of malpractices which had hitherto defied all attempts at - " - " v 1 The contracts recently entered into by the Board of Public Works for tbtf repairs canals, involving err'en- tire tkijjf of pelley 00. inat subject, elicited a very general ptbtie die- curH,i,n--rTTTtTiao'tbe State t V"''-' ? - - i . - - ' : t Y - " 'r " V of its 1 of the the be to the ol as by this change amounts to ninety-three thousand one hundred aud serenty-two dolUrs per annum, when compared with the average expenditure of the last six years and will no djubt exceed, that sum under future letting. The contract system has many advantages over the policy that has been hitherto pursued, and I am inclined to think should be permantly adopted. The success of any system, however, involving so large an expenditure of the public money, de pends in a great'measure on the manner and spirit inj which it is earned out A very general publicity of the lettings and the confidence of the people in the impartiality and fahnes of the awards, are elements without which it can ne ver become beneficially established. . Tlie contract system is Increasing iu importance and extent, and will no doubt, gradually supercede the imploy ment.of regular officers in many of the def ortmenta of the public service. The charge in - jr. Instances would be e healthy one, and should m mr.j8.. be encouraged by the passage of such laws as would allay all . apprehensions, and secure the confidence of the people. We aie accustomed to the responsibiliti. es and restrictions imposed by law op . on public erfficers, aud the time reasons should induce us to stop similar status ry regulations and safeguards; in refer ence to pnblic contracts. If all induce ments to do wrong on the part of the agents of,'governinent were' effectually removed, there would ba little or. no grounds fjr popular distrust. I therefore suggest the propriety of a general law on the subject of public contracts, em bracing those that may oe entired into on the part ol counties, townships, and other corporations as well as on the part of the State, The irresponsible and extravagant system of administration which prevails in some 01 our counties and cities, fur- unties the principal cause for the ex actions which are so generaly complain ed 'of. These public contracts are aran. ted to favorites, which occasion the most lavish expenditures, There, also, we find officers with incomes which shock all correct ideas of public com psnsstion, rue se things have their effect upon the general, tone of our pub lie morals, County leiorra is a duty enjoined by every considrati'u of public virtue, 00 me wno sutler under these evils denounce the tax law without much consideration aa to the cause of the heavy burdens under which theyjare mooring; out a utile closer reflection wouia snow :uem mat it is the taxes, not the tax law, which are exorbitant, ana. that the tax law is but the unwel come wiluesj. Thi local treaties should be brought under the same sys- temized restraint as the State tieasury. The heavy draKs)u?6ii tbeul under pre lence of some law, must be ellectua'jy checked, the requirements of the Con stitution that uo money shall be drawn from any county or township treasury except by authority of law,' must be rigorously enforced. The General As sembly should distinctly designate the specific authority upon whose appro priatioc the public moneys shall be ciis bursed. Our courts have been in a habit of ordering county auditors and treasur ers to pay out money a for purposes of personal couvenience an exercise of power for which I cau find no warrant in the Constitution. These orders are only obeyed from a fear of the appar ently uulimilrd power of ihe court to punish for contempt. The fees of coun ty ollicers should behoroughly revised, and iho law providing for removal from office und other punishments for sje.u a lion, should be made more stringent. Some two or three of the larger coun ties of the States, might be supplied with Boards more numerous than tht of the preseut County Commissioners. 'I' L . . . . i no buo lie interests won I ft hn h.iior guarded, and the power to levy taxes and uulse appropriations be brought un der a greater degreekof responsibility, 'f be separation of civil from criminal business, with distinct officers for each court would also facilitate the business of such counties without any increase of the public expense. As to the mere machinery for the collectionof the taxes, it must be ad milted, as a general truth, that all tutli enactments ere hut approximations to what should be their legitimate object, via: their equitable apportionment among the individuals composing it, Private ingenuity counteracts the best designs ol the legislator; and many per sons often succeed in pushing the their own proper burdens upon others. Frequently, too, the Legislature uses the taxing power for favoiiug or discourag ing special interests ot objects This was so long and so generally acquiesced in, that the idea became prevalent that taxes are levied.net so much for purpo ses of revenue, as for those of favorit ism or oppression. Hence we find per mi 1, a denouncing lax although imposed by general laws, as being aimed al the destruction of their particular class; end hence, it likewise is, that we find them demanding exemptions for certain special objects, because, iu their opinion. they deserve to succeed. laese appeals to . the favor of pur Legislature have in ineuy instances been successful, The valuatiou of im proved lands iu a state of nature which was tbe rule previous ta-fB16,weaioien dad as t revor to the ' agricultural . iu terest, v The extmpiiouof tools and machinery was designed as an encour Kgement to.She mechanic and manufac luretsoutne site; laxiug oauks ou their profits only was held out as a bonus fur foreign capital; while tbe ex emptlun 01 property appropriated to educational approval of those object. Under this policy the duplicate decreas ed until it embraced only 'about- oue forth of tbe actural'wealth of the Stale, Attampt.inj' (J'' Mery deserving object in soeiety multiplied the plea for further exemptions, '.and thett was dinger that the true idea of t.xstioe ' would be entirely lost. Aa a neterat cousequence however, proJucei bat little revenue. In IS IS a change of oar fldtaclal sys. tern occurre I. ' Annual dedcitt eursj pel led the Legislature to return to what should be the primary object of all tax laws, to wit: ;he collection of reveou. rrevious errors were then la part rem edied, but many very flagrant ones were continued from ill-advised partiality. , A new tendency was, however, inaugu rated; and the rule of equality ia tax. a lion gained constant strength. In ajhte of opposing interests. , The Couattta tional Cnnventien met- under these aa spices, and the tax rule established la " the Constitution was the. rasult. Its gteat principle is the abrogation Of all, arbitrary taxation. Man, as such, hie busines, occupation, and profusion. are no lunger subject u legislative caprice. " 1 1 - i r taxation. A few exemptions far objects "v of almost universal interest areeuihos. ized, but in such a manner that they can uever become independent gf tite popular will. :., ... 1 he first General Assembly unJtr the new Constitution passed audi tax lawi aj were supposed to bs ia accor dance with its requirements. Differ ence of construction arose, as wai td be expected, and wera very properly referred to the Court, whose decision has been acquiesced in by tha great body ot the people. It is not denied that the rule referred to hag produced occasionally ' some . hardships, but itia equally tru that - these hardships would be scarcely ob servable, if, instead of supporting ex emptions and deductions, we would make the grand duplicate represent (ba entire wealth ot the State, it is estU v mated that no less than three hundred millions of property in the State escap . ed taxation. A earful examination of the questioa will suggest mauy reasons advers to any precipitate or uuadvisedachangei ia oar tax laws. All agree that p'roperty shouU be taxed ivhere it is by a uniform ruts, that, the resident and non resident ow ner shall pay his due proportion, eui that this proportion shall iucluda State, county, township ao.l city taxes, Tbe tax is 011 the pruperty witiiu the State, and not on its inhabitants. The leiu for the tax ia not upon the owner, but on -tbe property.' It makes no difference whether is owned by residents or uo residents. Possession, andnot ownership is the point of inquiry. A New York merchant doinj-business in our state will not ba asked whether bis capital is own or borrowed. The .whole stock tound in his possession is the measure of his taxation- Our owu merchants are treated precisely in the same way, A differen. rule would obviously work se rious injustice to Ohio merchants, be cause, witn Reductions for credits, for eign merchants might trade in our stale without paying one dollar of taxes. Agaiu, Virginians own lands in Ohio. They owe a portion oi the purchase money either in one or the other of these States. Shall the township or city la which the land lies loose the right te levy a fair proportion of taxes upon the lands in quesiou? The rule for dedua '.ion of debts would evidently work eul Ies3 coufutiou. Take the case of one of our evil citzen, many of whom owe both real and personal property 111 more than one locality, and are indebted for part of ths same: where shall tbe 'de duction be made? Shall it be at tfcetr own option? The doctri. e so frequently adranoeJ thaf'min should be taxed only on what he has and not upon what he has not," does not la fact apply to our system of taxation. Our duplicate lists, the visi- s property in the State, and not the persons. A large number ot the inhabi tant) of the State are not apon it, while it contains the mines of many who re side beyoud its limits. This is a suffi cient answer to such avowals. Simplicity, both of detail and prin ciple, is an important elemeal ia the uouslr jrtieil of all. rerunJi.H s'ons multiply with exemptions and de ductions, aud the individual tax payer will be apt, through mealal reservation, to enlarge the sphere for which the leg islatiou has sent him aa example. He, too, has favorite objects which be '.hioke it hard to lax. The taore generally we adopt the priucipul of taxingequally all pr p rU.the more equitable and fair will be its effect. Their Unequal operation, rather than their amount; .(takes taxes -oppressive. In our State tax inequalities are necessarily unjust. Every dollar that is remitted to. or witheld by, one per son, must be made up and paid by oti era. The amount of e cipe, the only re sult is that the taxes' are unjnslly levied. Exemptions aud deductions but mat the uniformity and equality of our tax laws, and for this reason, if for no other, '.here should he as few allowed as possible. An equal tax ta ' property based oe these rules, with few exemptions ' aai deductious, leaves very little opportuni ty for Individual evasions. " lis assess ments and valuations are mote easily perfected; ' they may be made quicker yet be less inquisitorial. Such. a sys tem must eventually tecoramend itself to all as the oue best adapted to out circumstauce as a people. . , Under it the measure of tanaliuit would bs fiasei upon a general principle .that pricipla would be enforced by the people, them: selves. .They would watch ar. I expose individual failures to lls, arid thereby carry out th bouest object of the. lev Then in peopl will soon hebiiaet themselves to look for tad delect ik true cause of any Increase iu the . taxes, anaTtietr teiorma tory trTotts.beinf v vllllll I II. m . Me njhl lit mis- Ju Covfrnrnpht, a t W8 U,.