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WHEN THE PRESS COMPROMISES ;TRfJTH,i IlfCEASES TO , BE TnE'!GUAR'DIAN '6F tlW
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j NEW SERIES VOL. 7
- Governor's Message .
To th Fifly-Fonrth Geocrni Ateiiiii!y,
at the Seosion Cummeacing JauunrrS,
1800. ,
Ftlliw citizen! of the S natt and
, . lloui'e'of Representative!;
The people with whom is the io! goV
reipiiity of the State, hnve committed to
jou, for the fifth bipnnial period' under
the existing Constitution, the iegislotive
authority of . the Commonwealth. Upon
Ibis first seenlm- dny of the new year you
hsSume Ihe great funotion thus assigned to
rou. and enter upon the performance of
your important duties.
Powers 6f government delaguted by the
people of free States to chosen Represen
iatitea wueth'er LeRislalive, Judiciary or
Eisouiiv, are sacred traits. The people.
Who hono r by suob proofs of confidenoe,
thbse whom they select for tnjployment
!n publio fiinatfoni, have a clear right to
expect frob them fidelity, Zeal and uhre
bitting diligence in the promotion of the
publio good.' Having confided by elec
lion; the powers of government to citizens
'of their oboice. they return to their re
isjWtiye , aVocatioiia trusting confidently
that all publio Interest and public rights
will be diligeritly prdmotod aud faithfully
guarded, and that e oh individual will be
fully p'lal'ecled by equal laws and ihip'ar
tial admi'ofstraltion, while contributing tn
bis sphere to the general good by private
thrifts How Weighty the obligation
whioh Buoh o'onfidenn'e must impose bn
right minded men. How deep' And earns
est the solioilude which all true hearted
representatives must feel, that neither by
Remissness', nor by inditiVrence nor by
abuse, the just expeoMions of a generous
people may bo disappointed!
; No extrBoi'dinary chahftPB ip the rendi
tion of the State have rcourred during the
past yeah Private and public affairs have
gradually recovered from the depressing
effects of financial revulsion add oflL'ini de
linquency. Health has invigorated ,and
sustained the energies of industry. The
labors of the field, though frustrated tn sev
'oral counties as to important crops, ly
'the' seVere ahd unusual frost of Jane, have
' nevertheless, been rewarded by a harvest
' fully equal, in 'the State at large, (o those
of ordinary years. In mining, manufan
'turing, and cdmmeroial, as well as in ag
tioultuial pursuits, improved rhichinery
and processea, augmented capital, and in
creased numbers ol laborers, have yielded
.proportionately increased returns Insti
tutions of Religion; Education and Chart
ty, wl ether organized by the voluntary
'seal of individuals, or the wise providence
'of the State, have contributed in full mea
. ure, to improvement, melioration and pro
gress. Solid growth, substantial prosper!
ly, and social order,' distinguish alike the
condition of the State and the people, end
'demand grateful Reknowledgnmnla to the
Supreme' Dispose of eVente, whose Meg
' sings alone gives real value to the results
'of human labot and human wisdom.
' The sixth genaial vnluation of iBal prop
erty )ias taken place during the last yexr,
and will, naturally, direct your attention
to oor material resources as bus exhihiit d
and 'their relaMons to the general condition
of the State.
, The theory of taxation, settled by the
Constitution and sanctioned by general ap
prota!, requires that all property of what
ever description shall contribute to neces
try publio expenses in exact proportion to
value. The exceptions to the practical ap
plications of the rule,admitted by the Con
stitution and by law are of properties be
longing to individuals not exceeding filly
dollifrs 10 vslQe. and properties helonging
to, the oouo ies, the State, and the Union,
or held and used exclusively under publio
aiHliority .for 'educational, religious abd
charitable purposes.
; In order tdglve praciioal effecl to the
intention of the Constitution, provision has
Been made by law for periodical Valuations.
All laVds and town Iota whatever, subject
to taxation, are required to be valued once
in six years; while lands recently become
taxable, being fur the most part, lands sold
by the Federal Government Or the Slate,
together pith all recent improvements on
lands, and all nonexeitipt personal prop
erty, riiost be valued annually.
These appraisements directed tt) be
made at the true value in money, will ex
hibit,' 1 if ' the' law b intelligently and
faithfully exe'outed, the progressive in
crease or diminution of wealth in the
State, and in eaoh locality, with approxi
mate correctness. .
Some deductions' arid some additions
must be made on account of that lanJ
Whioh is taxed more than once in diff rent
forms And of that which through the neg
ligence of assessors 6F in spite of their vig
ilance, will, under every system of taxation
escape just" contribution. Some additions
must also be made to tbe official . apprsis
mention aofioant of the disparity whioh Is
hlways found to exist between, the average
kaaessme'nt And the average roaoket value,
tt Is to he rememberedj also, that valua
ttoos must always be 'atfeotod necessarily
by th general oirotlmstaidet Of the coun
try. In a time of ..extraordinary apparent
prosperity and gone al expansion, valua
tions may be too high; and in a time of re
vulsion and great depression .will almost
oertainly be too low. With tbe corrections
suggested by these considerations, tbe val
uations eljeaoh year and especially of
each sixth year, will supply tbe means of
ascertaining with some reasonable appro
fmation toaocuracy, the aotual amount c I
property within the State.
Ntarer approaches to absolute exact
Seas will doubtless be constantly made, as
, NO, 37.
experience shall suggest more perfect leg
ialaiion, and dearer appreciation of the du
ties enjoined by it shall securo more com
plete and faithful listings and Appraise
ments. Every citizen and every assessor
should bear in mind that the assessment o'
prppery. at ju true,,ra.lu eloesmot- iuereese
the amtuot of taxes to be paid by proprie
tors. If the aggregato amount of property
is augmented uy correct assessment, the
total taxation peed not be affected, for tbe
r.'ttes may be diminished. Correct assort
ments, at nal value, will alone insure the
equitable apportionment of public burdens
among tho people. Whoever, therefore,
causes his property to be listed at loss than
actual value, evades his just share of pub
lio contribution, and unjustly increases
tbe proportions of his fellow citizens.
A succinct account of the various sys
terns of taxation adopted in this Slate, and
of the valuations made, will illustrate these
observations, and will enable you better to
understand our prevent oonditioh.
For many years no prov ision for general-valuation
constituted part of the revenue
system of Ohio. : All lands were classed
as first, second or third rate, and taxes for
the support of the State government were
raised by assessments according to rate,
varying at first, from twenty to sixty
cents, and al last, from seventy-five to one
hundred and fifty cents on each hundred
acres. The assessments were fixed by
legislative enactn ent. without reference to
the different values of different tracts of the
same rate. . '
Taxis for county and township purposes
wore levied on town lots and buildings ac
cording lo appraised value, and on a few
tpecibed classes of animals, valued at oer
tain rates per head, by law, without ap
praisement. ' ! " ' -
Thst this system was inconvenient and
inequitable is very manifest. . The assseas
ment of taxes for State and county pnr
pOieS, on different descriptions of properly
was productive of ho li tie embarrassment
and difficulty; while the assessments accor
ding to rates, Ahd hot according lo value,
resulted in great and grievous inequality,
which hrenrne more conspicuous and vex
atious with the progressive but very une
qual increase in the value of lands. In
1824, Ihe taxes levied for Stale purposes
in Hartiilton county amounted to 82,080,
while Athens, wiih less than one thirteenth
ill valua of tbe real property in Hamilton,
paid t'Xes of the same description to the
amount of 82,142.
It w s not until 1 825, however, that this
system- if ftybttm it may he called was
abandoned In that yeardistinguished
in our annals by the coincident adoptisn
ol practical and eQici nt measures for com
mon school, education, internal improve
ment oy canals, and taxation according to
value prevision was first made, by leg
islative ei aotment for the valuation of
real property at its true value in money
The amount of personal property actually
valued, . however, was still small. Mer
chants and brokers were arranged in cer
tain classes, by the associate judges, ac
cording tocapiial, and were taxed accord
ing toclaaa.w jthoiu refi renneto the amount
of capital actually employed by different
mmbers of the same diss. The values
of the animals Subjeciod to taxation Were
still fixed by Ihe legislature without ap
praisement, and tbe list of exempted prop
erty waa very lurge, including, not only
real prop-rty used for educational, relig
ious and charitable purposes, but mills and
factories almost or quiie without exemp
tion. It wili be. seen therefore that the act of
1825 initiated, rather thah established,
the rule of valuation, and taxation accord
ing lo value. But this was no small mor
it,land it was enhanced by the introduc
tion of a titiKo'rro s'yalem of, levies for all
purposes,- both 8' ate and local, and of s
provision for the equalization of valuations
aa between individuals, l.y County Boards,
du as between counties by a state. caard
cf Equalization, Both in. substance, still
make parts of our revenue system,
tt will be admitted of course, that the val
uation directed and made under the act of
1825,. affords no sitisfaolory menshrp of
the actual wealth of the Slate at that time.
It has. ho-vever,' soma claim to attention,
pven'in.thnt view, end it has . a higher
interest s the practical result of the first
attempt to. aoerlam, however, deieclively,
a. true basis for the equitable sppointrnest
or publio burdens among me citizens.
The-whole number of acres ' subject to
taxation, retdrned I by ' the Assessor;- was
15,143,309; the average value pur aore.as
equalized by the Board Of Equalisation,
was 82 47; the total value of lands was
837,714,823; of town-lots, 87,321,034;
in all, 8,5,035,259v "
-.Tbe aot of 1825 fixed no period for a
second general aluatlon--The appraise
metit mad under liwas tdremain unaltered
Until further legislation. The iconnty as
sessors, however, were required to aaoer.
tain, in the spring of each year, what land
had become iiabl j to taxitioir during tbe
preceding jjear, and wtul-. new;,' perma
nent improvements,, had, been c vnada by
structures on, lands. The . yaluo. ol this
land ,nd. theso.i improvements, annually
ascertained y the assessors, together
with that of all" taxable, personal property,
computed '.according to arbitrary , rales
fixed by law' added annually to the equal
iza'd value of real ' property,, was to oon
slitute the Grand Listj end form to ' basis
of taxation fot the current 'year. " " 1
Thus in 1826, the Valuation permanent
ly settled by the Board of Eqalization,
with the valuations, in the Spiing.of lands
recently bocome taxable, of new improve
LANCASTER, OHIO,
ments, arid of porsonal property, constitu
ted tho first Grand List under the set, up
on which were to be assessed the hecebsary
levies for State, County and Township
purposes. The value of lands' waB S3D,
719.411; tbe Value of town' lots and 6r-
'flhslfreHjr' wsa '$18,745,09(5. The
.,...,1 ...t.n,:'A. I. AEA aha m '. ' -'
butm tiiiu'iiiuu ivaa uo,tit,ou.
Important changes in :he laws relating
to taxation were introduced in 1831',
An act of that year enlarged very con
siderably thij descriptions ol taxable prop
erty; reduced theltet of exemptions, and
extended the rlppllcation of the principle
of appraisment and proportioned con tiibu
tion. It did hot disturb," howerer, the
valuation of real property eqalized in 182
and it still retained, in Some of its' applica
tions,' the principle of arbitrary Valuation
by the Legislature. ; ;'. 1 ' '' ''''
"At length', after the lapse of nine years;
a re-valuation of all real property warf di
rected by the Legislature, in 1834; was
made the same year; and was equalized
in 1835. The property revalued oonaialed
of the descriptions made taxable ' by 1 the
aot Of 1831;, for the act directing the' re
valuation bad made rio ohango in the sub;
jects of taxation. ' ' - "''
The result exhibited a striking increase.
Tbe equalized value of the ' lands ahd
town lots was 873,932," 892. ' The Omnd
List of 1835, embracing' this ' valuation,
inoreased by tbe usual Spring; valuations;
amounted , . exclusive of four counties,
whose returns had not bten received, to
895,927,390. In nine years the Value
of tanhle property had increased 837,'
452,889. :. '''
A third valuation 'was made In r 1 840,
and was equalized in 1 84 1 The suhjecta
of valuation are still defined by the act of
1831. ' 'The equalized valuation was 699
ln4, 745". The Grand List for 1841, em
bracing this valuation, ; arid .the additions
for rca estate and perso'ohl property .made
in the Spring of that year, was 9 128,353,
657. . The, increase in five years bad been
32,420,86 J..' ; : 1 '" '"' !
; A thorough revision of the laws con
ceaming t-axation took plnce in 1840.' Inf.
portant additions Were made ' to 'the ''do.
sbriptiona of taxable property; exemptions
were restricted and defined with greater
precision; rules of appraisement were pre
scribed with a view lo ensure a closer
approximation of valuation to Value; the
prinoiple.of actual appraisement1 wtS for
the first time applied tt all objee'ts of tax
ation to which, in the natUre) o f things, it
wa . applicable ; elear directions- were
givon for the annual listing and valua'
lion of lands becoming taxable, for ! the
first limn, of improvements,; and ''of ail
persona property; a new valuation of all
real property was directed,' and provision
was made lor future valuations in every
sixth year.
The first general valuation required' by
this set, being the 'fourth in the wholn
series, was made in 1849, and' was equal
ized the same year. The influence . of
the wie provision) of -the' new law
was oonspiuuousin its results," whioh 'for
tbe first time approximated, though - still
remotely, the aotual value of the - real
property in the State. ' The Value Of, that
description of property; as equalized, was
324,495.804, ;, - ! . ;;.
- Tha grand list of 1847, embracing this
equalized valuation, ihe spring of valua
tion of personal , property amounting to
$83,964,430, and the other usual spring
valuations exhibited as aggregate of
410,763,160. The increase in six years
had bten almost inuredible. It was $281
409,603. - - .
. Before the time for the second valua
tion under ths act 0 1840 arrived, a new
Constitution . had been adopted. 'r The
principle of that aot extended in its ap
plication to nil property whatever, with
some specific exceptions, was' now incor
porated into the fundamental law; and the
first General Assembly under- the new
Constitution provided for a general valu
alien and equalization of real property in
1053, and every sixth year thereafter. - In
pursuance of Ibis act, tbe fifth general
valuation took plade and was equalized in
1853. The aggregate, of the equalized
valuaiion was 8558,725,542, The per
sonal property listed the following spring
was valued at 8297,001,672. Tho grand
list for 1854, including with these values
those or tbo lands and nevf imnrovenjen w
listed in tho spring, was $866,929,972.
The increase in soven years' had' b'ien
again startling. ' It was 8456,166,822. ''
The appraised now more - closely' ap
proached the real value, and no such' ap
parently rapid augmentation of -.the list
could be in luiure expected...,
The sixth valuation ' look place during
the past year,' Under, an Hot '..of 'the" last
General Assembly, and its equalization' is
not yet.combletotU; According to the re
turns made by tfie County Auditors, !
der Ihe set of April last; the aggfe'gati
number of acres taxed 18 26,314.200; ihe
average value of, each acre,,-, $17,48; snd
the total value o the- whole real property
041,913,15ii' , .Tbe'.lisfs 'iflf,, persomil
property jnoltfiUng tbe spring valuations,
are not vet made. .. Should they' show, an
increase during the year., porporjioned, o
that fll Mai , proporty ; anringK six years,
the amount will not be less than Vi'Jl,
0OO.O0U: and tba general .ar gran ale,,, as
summer that the total valuation of realty
will not be redu'oed by edualization, .will
be about 900,009,00.' ,Tbe increase fpr
six years; will bou 33,OO0O00 . '. '
,Xhe .Graud Liat of . 1 860 will doubtless
show. wit reaaonable aoouraoy-, the true
amount of taxable Dronerty in the State,
Returns of exempt property ((rou all tlie
THURSDAY MORNING,
conntiet, except Hamilton and Kavette, ex
hibit an agereirate, of 810,670,658. .These
returns are doubtless imperfect, : The real
amount of this daeripiioo of property! In
all the counlien,' including chatiela, does
not, probably, fall nitmb slioUI 650,000,
000. The Commissioner of Statistics, baa
ing opinion on. reports of actual sales, ftti-
oiatea the entire property in the State, 'at
$ 1. 050,000,000.; .i ' ;i
1 1 The population of the State is now about
two. millions and half. Suob-a popula
tion, grown up from the.twenly-fiva thou
sand of sixty years ago, educated, energe
tic and. indefatigable, and popaeieed oliucli
a masa of means, creatad by the skill and
industry of two L'Pueratiyos,1 presents a
striking picture of progress and power.,
i venture to suggest the, expediency ul
diieoting the general valuations of real es
tate, after the next, to ,.pe mauo once in
five years, so that tho .results obtained nn
der State authority, miy be easily coinnar-
d with. those obiainad under tuderul in
the eew&us-yoar; while those obtained by
iho general .valuation in (he .iiitermodiate
years, and the annual estimates, will sup
ine -means ol determine the rate of
growth and progreis each year during the
interval between those years." '
The amount of debts, of wha'ever des
cription, Stale, corporatCi commercral and
every olher, is now estimated al 8210,001),
000; but of these not less,. .probably, than
one third would be cancelled by payment
of other debts emhraced in 'he aggregate.
f he whole exiting debt, constilu'ing a
real qharge bpon the whole exi.tjng proper
ty, hardly, if at all. (X eerls S!00,00y,000
aooutoiie.sixtli ol US valu ,:, ll-Uiis
sum be compared, nut merely with the cn.
tire properly, hutwilh ,llie entire .products
of tbe State, whicp, accoding to my esti
mate in 1858, amounted, in., 1867' to 2G1,
167,600, end doubtless txi-eeded that euiii
is 1859, or.with the probable ne'jpfo(!uots
ter deducting the. consumption, pireot
and indirect, of the people, the gratifica
tion afforded by the spectacle of our geui
ral prrisperity, will, not bo sensibly a-
bated. , . ' . ' , r -
While .this review, of (he piocreasivii
dovelopmont of our revenue system, agd. of
our material resources must necessarily in
spire a just confidence in the pliyiical en
ergies and financial ftrungih of our great
commonwealth, it will also seivj,
trust,
bl
osarying tli'eso I-elsliuhs in levies and sp
proprisuons.,, f!. ,
,TM fun lamenlsl principe,.of our reven-
Ueaystem, lht ell property,, not rxempted
upon pverruling oobsiderations of -policy
sliiilJ.Opn tribute to necessary public eipf n
Sssio just .proportion, to value, is now firm
ly established in the oonvfctioosof (hepeo-
people, and nothing w more certain than
thai they will insist on its uniform and uni-
versl appli0aliohr.4f tliora lie any das-
scription of properly which has ihillurto!
escsped.iust wntiibution,. the Leeislnturel
unr.tontinrr ll,u n0hnl will nnt l,atiuta
to subiflut it to, the. operation of the gener
al principle, i'. , ,.
It is a groat, merit of the system that
is easily understood, and that the result of
any given rate of assessmeut cannot mate
Ihe humbler purpose of con'ributing to. a one account to another, It is to be observed,
clearer u'mlerstandin'u' ( tlie relations of, nrnferrver, that more than the whole retired
. i li' ' i from' all sources, except' levies, is either sbs
iHxation aud disbursement to means of-con-1 JM oy lh ex,iehses of tM Public Works',
tnbutioii. snd of ths necessity of carefu vi wri th Ppnitenitorv. nr snofinniiv nhnmttd.
nallv neoeiveiSXpootatinn.- AS- the grand1 not properly constituting revenue, should be
list supplies the basis of revenufl.and as the ! deducted, leaving the tn!e Sum lor disbiirse
rl , . nl!, , . i ment, 868,940 dol. Of this there was disbar-
necessary means to meet all State.cnunty an ! ge(, d'Hfi ' UeEeti 73o58, dol. Bnt as thb
municipal expenses are provided by assess-j-,,,,!,, ,i1(i not exnetly represent revenue, so
men's for State purposes on the entiae list, neither did the disbursements precisely repre-
and for IocbI - purposes on the properly
r I . .. r r J
listed w.lbin the respective loc. .lies,
inmuvu nojiintiiiDut wi levies iu uiu puoiiu
needs, and of appropriations to levies, nan
never bn difficult. The rates of levy be
ing fixed, the revenue for the years inter
veneing between general valuations cab a).
ways be pradictod with reasonable certain
ty. Tbe equalized valuation is the p rma
nent, and the annual valuations are tho va
riable elements of the 'Grand List. The
equalized valuation once made remains un
changed until the next valuation, year.
The first Grand List after equalization ex
hibits the aggregate subject to oontribut:on;
and the Grand List of : subsequent , -years
until a new valuation, wil),,oU course, e?
hiliit the same aggregate increased oh di
minished only by the increase or- diminu
tion of !llie annual valuatioesj'The Grand
List of no year exuept immddislely l atter. a
goneral yaluationv br -in .consequonce of
serhe;4egislAiive action.tbe.resulre ol wfaiob
the Legialatiire must of pourse foresee. ean
differ Widely from .that of dhe-preceeding
yesr.iii!, vri' ' ' ' 5'ii"'-i!' l rl:
- The gSnerul Assembly couvened irv.any
year, has, therefore,- al waysat. :band, (he
means of asoevtainiog,- With substhnlial ac-
csrsby tbe evenuel of that aufl,.li- ssxt
iisnsl "year., i Levies-. already, 'made en; the
Graad List'.of the. preceedipg.wyear will
'produce the Xomr.,n(LU?ie8,lrU I? nine
List of tha current ;yenr, o ratse, .uxwl. or
ssnrtioaed b,ytht) Lnuislature jtstd.wjll
produ.ethe latter. With a gisven, basis
aud' givan) rates it is easy f to eonppuie;rev-
Q0; TlUlOo i'J riiiA ,,o -'i
With these observations IVJWH Mt,ti
submit to you a JuggestipiLtnore than once ad
dressed to your, predees8iirs?-i.hafc4t: i in
(Jis'pensabie to every'fiound ilanijicfaljsyteiii
that apprnpriStlons be' lifp'ted by revenues,
wd'Rpeinlituresbyappro'Mial!diiS Tha;-rsnKoniniUi-KJiich
hove (oimelinm stnbiKaas
ed ou nflc8iir.,)r be traced, Sjlumsj, iojvu.ri
bl); in llie absence of frinio',' lo a 'disregard nf
this 'salutary principle. Nothlnjrblit an'6er-
ruling enierKcncy-oaii juMtfy -ApprorniaUotis
beynad vBpile,fqr'epeiiditdrta -beyend ap
proprtationH. V'bi so justified ,tle . appio
prjaliqns .in tho former case, should be prompt
.provided tor' by, taxation; and tbei tfxpendi
ttueS'in the Inlter case should be aa nroinntly
rtpoilcd to the Legislature for its judgment
JANOARYIS;:!;
arid sanction
I embrace this iwc'aslori to 'tuit' tfce irv. '
pedieiicy of requiring, under suifablp penal- 1
?. nnrter xuitalrle nenal. .
ties lot omission, all officers having cbarfft of
worss or institutions, tn stale dixtinctiri tn amount, 83S,070 ilril. wufe na't'i (iW fhler- i
connection fith erich artnrial repurt, whether ,et on Pntehrl debt,' is 2(6 'del. o'a tle'lw- j
an debts, befond apMopriatyjns; wern ent- i-rrx-slie fVM; !5?,So9 doHaf en tlie Irrefli).
standing "at the end of "tfie 'jetf s'fnRTJWnWTJeW W,75!Tlift3! 1Trpirriin.iri'-
their precise nature andarrfotnt. ;. Forallsiich j went of the eipensri rtf fliis Kimd CorrrmiM-
debts the officers contracting thcM are; nrt'ler ionera, incfudini; th cost of a siill for their
tsistlng lawr, personally responsible, end their oflicej 1,300 dot. in disehafire f a i clsim oflfia.
payment, without express leg'jlative sanction, cd t bi ' pSidMif f tw lt fjeaersl' Aerrl-
out of any ailbstantial appropriatiorii should blyj nnd C'J,513 dol. in prirchase of bunds of
be strictly prohibited. "
in tins connection I also renev my reenrm ,nsJ mm payment. The"Sfr raletrrieridP
rhehdotion of'an apprnpriatiou for each rer tnre was l.-ttt.fiM tll.i atWS-'bslaw:-'s
of a sum sufficient to provide -srainst wjifor- left in the TreSsnryon2S,9i4 dol."- ' ''
sen crncrgenr:ies, subject orily to the wnrtanU j It Will be seen that the revenue provided
of the Governor.'to he drawn-' nn antisfnetury iby taw fut the pnymeOit f iofewton te Ti H
evidehce of necessities' nhepectfcdljr requlr- lio Debt,' not rne!ndin the Teinpnrary Lrarr,
fng estraonlinary expenditures.' t was injiilTicittit for that-pnrpose. The amount
The public welfare would 'life'tvis be pro wa"nn was sboot 114,000 dol. - There
riioted, in my judt;ment, if the seretal dCc-ers j' hovtv, in the Treasury a lwfeiim he
of the Kxecutive Uciiartmeht.were ortam'JeJ '"nPn! t0 th Fd, derived from th
as an nxecuuve uouucn. anil tecuired to mtet
from time totime, and.Mhtntvcr ennvuked ty l,,jr P'Ttnent until next Maioh, tt fl as
the Governor, fur 'consultation ahd action ii) "bo'ht htlter to sup;dv the deficient amount
regard to public interests. The s ictieii of;,r'Juf bat source tha n-lo re.rt te 1hpoer
such a Council to the drafts on tlie coatinxtnt '""pose a.ldillonal levies,' re-let hy the taat
appropriation just proposed, would constitute, i"8"1 Asaetnbty lt the -Auditor (if KtaU-.-i-on
ample eunranty airainst improii!t.nce and I f k public interest utn ptrhaps beat onnmilt
abusc. . ' ", ' " M in thitii(Hifin.- tiUt itl.iVolv;dS-!epnrliir
Th whoie " amount of receipt into th fmm tRal i"vl!,io" of llie-Temjwary Loan
Treasury Awiat the last yenr wns Sl,5n,ir,i, Ar' wlwh rerjniros the proceeda-of th h-vie
and the balance from the preredimj year 'ns for " P'ymei" to ha aluolutely reserved from
822G,liS, . The total sum JuMc-tt to disburses a" &A,tt applications i ami it n,ay I wll
ment in 1S.rS,' was :t,746,272. ' j rjueationed wJiette r any advantage tamed h
Of this sum $22,000 was'reatfteil ttm dJa'fls ' urM "I'-'P"'"" ought l.y prevail over ihe (on
in anticipation 'of the revenue of. 1800.
9S,7.1J were received from levies, on the
urand List or,.I8.'3, of one mill and a half on
the dollar for Common Schools; ope tenth of
rf mill for School libraries; nine tenths for
Suiking Ktindjseren-twentietlis forreimbiirfe-
mepl ol Temporary Lonn; and seven-tenths
I '"I en" Mate Government.-
llirte miMs nna elererJ-twentieths ol the do!-
ar.' assessed' upon the taxable valuation of
KTio,3ui',iiJi, ejiniuuer, ayineuran'J List on
ISM, would naveprnflutcd, if rullv collected,
S2,)SI,810. Tbe difference between ibis sum
and the reveniie actually received nbnut for
jy-'five tl-busand dollars Is aitribulable lo the
costs of collection, variations between delin
quencies unpaid snd delinquencies collected,
and errors in asses'sirent." ' -
The principal sources of revenue,'' olher
ttinh levies, are Tolls and Water rents on the
Pubbo Works; callectfons of surplus revenue;
Proceeds c.f sates of lands'! Cnnvir.tJ,ihor; and
Canal, Turnpike and Kaitroad Dividends.-,
Of receipts from these and other sources be
sides levies, some; classed as revenue, rarj
not properly be considered such. ' Prboecdsof
overwork of convicts for example, and collec
tions' on old claims, and advances from cort
tinuent fund of Executive' Officers, are not
properly revenue! but either simple deposits,
1 or inenns made money, or mere transfers from
aiedto the' Si'nkihi; Fnnd for the' navment of
in'etest riri3 principal on tlie Public Debt. "
Frit the' annual expenses of , the State foi
F.ducntiont far Jlerlevolent inslitiitidn-l ana
, for all departments of the Rurte Goverhment,
no substantial reliartce can' be placed on any
other sources of revenue Thart the annual rfev
enue. ' ". . !,'' ' ' '" ' 1 ! '
The 'wble'amnriet)f disbdrserhefits dutirig
1859, tipon all SCcnurits, was 3,S52,i'0f, and
the balance in the Treasury at its close, WD6
8193,578. '. " '
A more particulor review of the serernl
branches of collection and disbursement will
present, in a stilt clearer lieht, the finnncinl
transactions of the year. . For the support of
1 the. State Government and Institutions there
was collected dnring the vear, ffom levies on
the Grand List, the snnl of tG03,617.' Re
ceipts front licecses and auction duties; from
it! hii PenHeatlarys from taxes, on Banks and
, fh.ris(. nf i. w.i, ,m
- j to?8S4,l07. Prom this sum several amount?,
! ent expenditures. For example, the sum of
. n,,,,l Hltlmrpt whin ha
, 'tpi.-oroW claim;
nominally of that amount, In the hand of the
proper officers for colleclioh: and the sum of
90,200 dol. was similarly charged, when the
whole amount was paid, not for general pur.
posts, but on account of Public Works, under
the direction of your predecessors." The act
ual disbursements for the Executive,' Legisla
tive and Judicial departments, and all the be
nevolent and reformatory Slate Insrtilutions,
including the Penitentiary,' were, therefore,
(126,838 dol.- The balance remaining was
101,691 dol. ' "
' For, the expenses of the Public M'orks there
was received, from tolls and waHer rents on
the Ohio Canal, 71,442 dol,;' ort thb Miami
and Erie Canal, 114,237 dot.; ontheMuskmg
um Improvement, lh,274 dol. i on the Hocking
Canal, 17,301 dol.: on '.the Walhondiitg Ca
tial, 475 dol., -on-the Western Reserve snd
Mnumee Road,1 2,181' tloL j oij the'' 'National
Road, dol.j from sales of Canal lands,
818 dot; and from Other soiitces,, 9,921 dol.j in
nil', I lS.TU' tlnl." The disbursements were
3i!C.93'i dol. "Ths'r.hparent excess of outlay
over incomcwns, tiieraioreyi',4is. aoi.j- ana
this amount was paid from the Uertrml Keve
nue, as has just been stated.'.' Of this 'sum,
however, 1 P-l,084' dol. Was expended in 'phy
merit for the Lewistown llescrvoir, httd fur
other special purposes, outside of Uitr proper
repnlri of the year. '' The real excess of cost
over leceipt was 6,170 dol " ' ' ' '
1 ' For common schools there vVere col'ceteden
the grarid. list, 1,248,797 dob There was also
coilectert on tftegraml-tisr,'iorcnooiii, mil as
part of the levy for sinking fund, 5:I,M5,9.
Una sum was the 'interest: oa,tii UrtiUiCibie
DebW created ky-thefapprrrpiiation of the pro-l-.eedsof
the sohool Iniuls to RenejalRtate pars
poses.; Tha two sums,' with the balance (mm
tho preceding yeniy ;forned an Aggregate vor
school purposes of 1,418,617. dol-,' of :which
were disbursed l,36-'),'iia dol., leaving a bal--l
Dee of 04,7 KMM' ,... r.'. it .., ;.. J w.
The amount eolleclen for .School. Llbrnriesi,
already s,Utejl,.jviih the bnlsiice.ttf Lheprece-J
hifrjefl:was; 79;6-9;lof.J) leaving a'tahitice'of.
Ma-dell r.s Tir.iJt'jLii-tii" u-J iji.5 oi:l)
d.Fs pnyaieot t ;lpb(,1ja;nd SfltetesV-Were.
were, colh-cted (rom levies i,p21,12. of yflifcb'i 6,G79l7jluT. .The gtiwttr.hsrt, pfequrae, as
740,970' dolwro' for the general 'purpose ot applied in 'psymeaUoJ,iiirt;sl, Instead of ,te-'
tlie '6lnklrisj"f iHirlsntl SteJaM'tloU' wcto Tot..4otion of piiucinal, ''...',,' . ' . . ,
Ths -TeimbnrWI rnent f-tht TeOipitrsry Lanni
'mere, weresisn resive4prui.-?iinjnp iiujm,
irom ainplus.JlBvenye; dcmositttjl wilt), coun
ties,' front sals of Schoo) La'ndsi liptd Caual,
Torrijiikei'sitd Railroad dividends, snrffrnrs a
few other ooitiparaHvely anitnpollarrt soilrnes,
yi3.96'i dolt raid, fthers -r rekijuiM to the
treasury, ft mplky jlrawp for Ui jiayoif nt of
; 1
J t
interefsf. 2?,1I? dofr These sums, with'fTie
bafeiteeef
ti'fiffl ifof. from 158, nmotint;rt"lo
1.2". 0,238,
1.2 ,0.2'tS. which th nmn-inl nrliral,le
to HinJiirl? unrl purpwefl in IM9. Of this
1h- Ternftortry I.6an, and other bonrti In
t'i "'"i"""1; ""
jsiderations - which enjoin strict' compliance
with- the -law..' li is obvious, however,' that
the additional tenea necessary te prwride for
the interest of the debt should have been tnv
posed by fj-'e Oenersl. Assembly its. If, fully
advised aa it waa, as tfJ the anion ntf iatareal
and the inadsquary-nf-thte provision made for
It. Ihe respolisibilityoMhe necesssry lata
tion tb'onld have been assumed- hy the I-eei-
instead of beinj imposed on the Aud
' '- " '' '-" 1 " " ' '
--- - -V1.,-. .. ,..-,.,, ,,,-
mtinieation, and numbered II, espest at one
(Viewthe number f acres of hind oi the Brand
Iirt tbeir-n-aliie; the value- of taisbwr tuwa
loU and cliotlels, the-ft-verel airirrtalei. (i(
State, county loco I Jeties, and the. rates
of levy for State purposes in each of the last
eight-rears. - It h-ill be aeeh that the avertte
rate of taxation in the first half of that time
exceeded curwiderably that in the last half:
while-the agsreraie retenue of U ' Jat half
excew'.ed -that- of Ihe first., This result -was
produced' by tho Urt-ei aoeraee bans of tax'
tion. in the iaa period. ' More lhau; the .whole
eireu of-levies was for school pnrpowra ami
the payment -of. debU contracted in the first
period. ' :-'.a , '-
Anolhrr tabular, statenient, numliered I,
wilt show the yearly disbursements for Li-iris-lative.
Judicial sad Executive expenses; fur
the expenies of the benevolent and refornieto
ly .institutions, Bad o account of -tire Publie
Worss fur three peiioda uf four- years each
the filet immediately preceding, anil Ihe two
others immediately following ihe adoption of
Uie existing Constitution. , It will lie see a,
upon inspection uf it, that the expensea were
largely inoreased after the adoption of Ihe con
stitution; but that Ibey may have been con.
siderably leas during the thud than diuint; the
second xif .'thwe penoda.- The average yearW
expenditure from IMMo 1361 waa 7-t8,C73
dot-; from I8bi lo ia."o inclusive, silding to
the aunaieiit amounts the unauthorized debts
contracted-wiibin those years anda'jl-aeqnent-
ly paid, J,095,b2t dol.; from IS j6 lo t6i in
clusive, Ueducling Irom apparent amounts,
payment on account of debia previously con
tracted, 9'J5,5-'1 dol. .When it remembered
that during the last period lliei'Ublio U oiks
have become a charge upn ihe general reve
nue; .that to new lleformatory instilutiens
have bees oreanized; that large additions have
been made to tbe list of judges; that the
Conptroller'a oftice haa been created; tbai
four sessions of the Legislature havs been
held; that a number ef aalatiea, especially of
judges and- officers of tbe Uunrd of Public
Works have been increased, and that other
new-expenditures directed by the Legislature,
may it not be toped that the rosulls of those-
four years will be accepted as evidence at
least of a sincere tlesire oiut eudeavorrOn tlie
part of ..the.. Executive oHicers, to perform
faithfully ttisir duties to ,the people I
Besides the advance from the Treasury for
repairs of the Hocking Canal, which has been
heretofore explained to the Legislature, and
will. be ago'n lully explained in i Ins common
cation, no expenditures beyond appropriations
and no debts incurred without authority, du
ring the last two biennial periods, will em
barrass tlie finances, or opposo the reveauea
of future years. " I v. -. ,. .- .-;
Permit me now to invite your attention to
some observations upon the Publio Utrta of
the State.: 'l'hatdebt, I need hardly repea', is
of two descriptions; the Reducible and the It.
reldcible. 1 The former represents loam from
Capitalists! tha .latter -represents the proceeds
of School Lauds granted by Congress-. The
forniermay 'Je reduced bypsyiuenta; ihelatier
must continue to increase as lon as the pro
ceeds of school lands are lucd and funded as
now directed by law Snd under the existing
pledge of six per cent, to tbe purposes tor
which the School lands were crnn ed, -
t In- January, .1845, uftrr tlie completion of
the Public Works, and after the abandonment
of the policy of aid to public improvement
by Slate subscriptions to ihe stock of ruilrvad,
canal rmd-lumpiks companiesrthe,eniireilbt
waa l,2.U,nu dol.:pt whu;U tlie Heduciide
Delt.WJif I ,iVti,Poi dyJ.,uBu the IrreUjieible
M&o,;) dOl.
KruiOv that. tunc the IitiliiciMe dilit was
griidually; duniuisbed,vuhtil, the' ,'.ili;fiucatiori
and debl.'i..couira.ctcd in antic-ipntion of reve
nue .ruatcil m. liectssity .for tha Tcinporarv
Loan uf? 700,000 do.,, which, was utlio(iaed
by yyut,predecessjfs iiid negotiated .ip. 185S,
and hi reimbursable up l,Uu,Ut,Jul, (SiiO, aud
,ls,t:.M.arci, l8(iVt ix ;,!'.,. '.' ... ' v
...Auhe close, ofi Jb53- the entire .debt wns
thus constitjueik The .foreitn dvpt was ,
ti21,lJ,'20 ,- lhe tlomesiioIlebU'iiS.StiiiloV
msaim: mo wDoiojtueiuiceur irovi,,
24;3 20' the' Irreducible liebt was S'Vui J076
f&i and tiiexTeiuputajfy Loaji JCll.OCp tlofi. pin-,
kiBK a, total ol I7,131lv. :. Irom this
amount jnay-hjorurly bc.d,'eiluqteS jKt.iJM'jbjl,'
alridy,qolleeled fur part payment .ofjMii; T W-
B'HtJ.,w'lt.l ; itfT .-.-mi 01 V,.- ,.'
ft will:be,.seen Dial, -in sixteen ffears toe pun-'
lie debt .baa. been ruduccd only, by the su
it has. bceii ruducL'd only, bv ,lie sum of
2,3ti8,(18fi.5... Jbe, 'jiihisiieeeiy'e4l.iD the
jsame;VSie.,irop HMIputSy f yvenuc, saics ,or
J8IUU, 110111 tlie. ptipiiq )i:oii;s, auu. a lew uxia
ccUauuous. soukcs, oilier ibap. taxes,
Provisions'. uf,', be. newCopsUlfii-ion pfobib-
.ifedithe increase and reuuued Ihe.grauual ex-
eial, Assembly, was iriteoilt,'4 toseEite 'hat re-
nail ft II t lirifTstt-Ol. u-hehevef any nottion of
the iabt iha l.heeurce' payablfc, theijss.iunK'lorl
rnf hands to aa 'amount'sufficieol to discbprgel
IT" ii-, t.-u.'i. ' ,A nt.i,r.'rSvibleT.
estabi isEi);iNr'is?fev
4'" ' V
in neb Iniftallmentaihrt-iSe. snBsaHery
flilirei)'y the- ConUtuUo-wbk-aupplr the
inennn lortlietr -MVmeni ur 1HH abatMaillVV
nit imarrrqnire tbir:ruwnt atcoiuipglv
without renewal and without delay.--,,."
This plait, rf periientl 4tiied toaill
eer'.ainJyesUaruith the who! leiacibW dltV)
hut toe pertaB woale.tKriM thtf-no
years, nl maiir circumatatioes may-occur Is
twtpijm! or frustrate U -result My a it
prtnieB' ia, that tfcei wishes ot'.lhm people
would b Mler-ceaanllMt' by proviaurtjt fuf
wilier 'payment and T)neqiieiil..itlil from
Uiatioa frtntret.1btioia your'piauin b
otherwise, you will do nothlna't truaMo ibm
pair, but eveo'thin to aeeute the certainty ef
pavmeot within the time limited " the acU
- On th rrt of January. if it be the
pleatuieof thti Stale, t8.4W.-. 27 oLtL;deb
may be paid, . Tbe contract of. UiS loan, howf
ever, does not impae (ho- ebbxatiorbof pay,
ment al that time- -..The, whoie duly of. tiif
tiiaie will be performed by puoetuaj, payment
of interest, and sued piovisUui.f'JC.lha dis
oharire of the i'rmcip4- rny-be retired by
ihe intert-sts Mid waheaotthe-pecipls..,, ,
" WhetheT U ba-tkiiiighl Bspedientoraotte
dnpt the arrtemeof payment propnnaMiy th
ftl ol last year, someclins will probahlyjbe
foimd neressary to the descript en of bond to
be issn(.-fl. That act, m onrina'ty framed, and
nail passed the Senate by a-'enamntous- vote,
contain-! provisions exempting from taxation
the bnndsta be issned undetit, and slso a jot
liciofla diacriminalion in favor of Joato takers
withui'the State.- It wiramendev in the-Hoste
by striking out the provision fur exemption
anem'.lujistinpv became a lawv- The discrmi
inatiim in favor of dommtic boDlholder wsa
bus converted halo a -diseri mi n alios -apani
them; fori under tbe law as it nowatand.U
ation uf bonds will not reach foreign "boldera
I auryeat the expediency Ihrrefora, of SHrthst
ixmir the Oommwaioneraof the Rinkiar Pundi
if they shall beof opinio that the interests aa
ttie State ret) u'iraa he payment of the ilebMipoa
the arcioanrrf the-ripht nf psymeat, to-pro-.te
lor it either by hew bonds, i any rale of iai
teres t not exccedins five per cent, leiBibwta
ble st p!eanrs, after a term net -exeeedta
ten years, or fcy bonds issued ts ontenipuited
by tbe art, aid bearing interest DOtexoeedinaj
six per carrtw . tn either-case, Ihe boa da shr4
hear upon their face a stipulators expreaama
the tru, character,-as subject nr not tubjret
to reiUiohcm hv taxation o other If 4sa
liondsof the Stale are to ha. taxed at aiW'ttere
r f a mote reason, for dbair ;taxtin -in .tbe
trend Df the foreign than-ef toe domestia kU
dec. "Neither should bi taxett. or bfHlti. &oth
should be taxed, if at all, not by uncertain as
esnnents, lut teaerviag from-payments of In
terest sums equal to the avenge taxes for alt
pHrposta on other property of ctiual value-
If it be oejected to this mode oi taxaltoa, timt
it takta back with one hand the -interest paid,
with 1he other, aad is therefore equivalent la
a mere refasal to pay tha fuH .rateatipalaW
the -answer is obx ians.lbat lb same objection
apphta, just a forcibly, lo every anode of lax
me bonds gives for moeey laruu-d Id the Slatn
It is- a very aenoiis andia my ,jadgoient aa
iosuprnble objection, nntess the rightof .laiv
ation bo reserved en the f see of the beads
whcansned,-xWxiethar bonds boariaKi juok
resrrvationa will, find takers, ran only be de
ternnned liy tnal.i..'rhan!ier will not.it more
than prubaide and if they will not, it is carr
ttn that tim taxation -of Slate bond is aik
impolitirt,and unjnat. y k'n.'. t.1
.7 t recommend, therefore, siirh-leeislationa
will give tbe sutjEited discretion ot the Coma
mwsionars, tix beyond- liability.- to- alteratioa
tbe rate ef interest, sad seem ths control, re
duction and fiaal payment of debt, at the ear
lies! time and in the mast economical aaode
. The two great lines of canal, including ths
Wabash and Erie, with ., their feeders, cost
f 12,110,120 ; tbe olher canals, with the Mus
kingum improvement, and tbe Western BeJ
serve and Maumee Road, cost 13,467, 1 12, snd
the amount subscribed to turnpike and railroad
companies, was S3.226.C90, making an agjrer
gate cost of 1 18,803,922. ,7 s. . T
For a number of years,, the net revenues de
rived from these works, though never snfli
cient lo pay the cost of the investment; were
veiy considerable., Tbe competition qf rail'
roads, however, soon .deptived Ihem of a greal
pait of lie business oa which reliance bad
been placed for increase, and strength a mark-'
ed decline took place. , Within the last few,
years the outlay for repairs and improvement
kaa exceeded the income. Tke real dfcienry
lost year, afier deducting the extraordinary
disbursements directed'by the Legislatures was
not larpe, but there is little room for hope that
it will be less herecfter, while there is muck
' ground for apprehension that it ,w411 be greater.
1 1, will certainly be greater, un'ess me intro
duction of steam navigation, or other circum
stances now unforeseen, shall enable the can
als to snstain, at less disadvantage, the railroad
competition. The cost of these workr, how,
ever, has doubtless been repaid to the .State is
the increased value of lands In the counties
through which they extand. And this considi
eration may well abate the censures which
the debt contracted for their construction it
apt to provoke i. while it auggeats caution and
prudeiire in dealing with interests io important
as are involved in their disposal. ' " i
1 luve heretofore expressed the opinion tht
they should not be retained under State man
agement, if s sale can be effected at reasons
ble .price, and-uider such rfstiictions and
liunrnntees as wYill secure to tue people me
benefits of transportation originally comtem
plated. Thatnpinlou remaina unchanged.
With economical management in private hands,
the etnais can brobably be made sufficiently
productive to warrant the investment of soon
sideraVile sunt in their' purchase.'' The reduc
tion of theUebt by the Same amount; snd re
lief from taxation for interest, recommend the
sale-to the people at large while the suggest
ed restrictions and guaranties.will prevent any
loss Or inconvenience to tbe ihhabitsts of ths
canal counties. ' 'v ; " ', '
The s:at stocks In Itirbp'ik'es and railroads
sfihlitd nbt be included in any sale, unless the
interest of the! price will equal the revenue
hnW defivnd from them. ; 1 recommend -tiat
attUiority'he' given to the Governor, to appoint
art acfent with aronttf powers to -ascertain the
condition of Kfl companies iri which 1e State
hplds-,atoeks. 'l'he prorliiatrveiiesi
investments xvonld, 1 kave ao doobt, be (rest
ly enharrced by such sreinvtlgatn;?.H
. Btienld yoir regard s-scala ot the CstiaISs
epedies. end. i anroaws tenr vhey
reMvn ender l(ie Slat MWJKM .
nrietvof striotcomplianee, in -theith dimnista.
ion wii" the-diteotiohs-orHhe'Constitution,
Will, not tse questioned. The'aepsratioii-pf
themlnto Sever fvisions,-ad tSs ssaigarsdnt
nr ( trivisroh totheoontroi vf ssisgtosaem
her sf the-Boartt'Of PttlriOf.WJrirks.'ainj
deni, in most importantvespeetSrOf se Board
itself, sesmsto me not only-inexswdsssrW kl
of more than doubUul osUtuHosamyWJ w
eommend( therefow,:sBsri saodificstion at the
act SMhs lest Genital Ajsembly-oa-trusstib-;
le-t ss seesSe. t Uiai whota4Bosi.he
control of the-' PublloWorts whiefcis Cja.t
Iu lion eommits to-its stlpritni!sro4 1 siso;.
reewnmesd theiealoraisos '-,li?5'
ilTe4f4vic ViAT.(Mlaerstf liSeae,iea't;
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