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Pomeroy weekly telegraph. [volume] (Pomeroy, Meigs County, Ohio) 1860-1866, January 17, 1860, Image 1

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T.'A.' PLANTS, Editor.'
'Independent in All Thujga Neutral in Nothing."
T. A. PliAUTS.
ikJkHjy Ilk IV JMV 11V y: IV'-UVlLVaiU
TCESDAT, I II it Juiurjr 11, I860.
;;-.f ' '.! .. - i .": ";; - X- .
' '. . !.- , JVO. 4.
'CadltiB f Society Im the Soath
Aa Irbkaun'i BvUbrtacs lA Sth Gar-
Colomboi, Jan. 3, IHSO.
Dear Telegraph. "In oat last we gave
some account of the expulsion from Ken
tucky of .jnany of her peaceful citizens,
for holding opinions adverse to the Ta
natical pro-slavery doctrines of the Dem
ocratic party of that State. We have
just had a short conversation with a gen-
tleman who spent some time in Kentucky
recently, and were assured that, persons
living in k free State, where laws are en
forced and rights respected) can form no
conception of the state of. things in the
South. The most desperate characters
seem to he $he most secure. " Where the
form of law are resorted to it is not for
the - purposes of justice. - - The murderer
in a street brawl feels no fear of punish
ment, while the humble christian is in
daily dread of heingdenounced as an
"Abolitionist"'. , ." The ' man who can
drink, blaspheme, maltreat the negroes,
and .curse the. "Abolitionists," is free to
do whatever else he pleases. The false
priest and hypocritical professor of reli
gion, who use the Bible to uphold op
pression and Its inseparable pollutions,
are, there tolerated and caressed, while a
single prayer in the privacy of the fam
ily altar, if offered up to God from a
pious heart, lor the coming of His King
dom, and the doing of " His will, upon
earthj.if the worshiper is suspected of
unspunjinless hi jthe negro' question, and
in ; overheard .by the eavesdropper, is
sufficient to hurry him to the prison by ;
the author)ties,'or to the worse fatethe
brutality of ihe mob,Vf , . , ; ; .":
': 'We here give'the account of the treat-
; meat of a young Irishman, as related by
himself to the editor' of the New York
ndpendnit.'1iTat ne Bolitary paper , in
the State in which this savage and brutal
; outrage '.ectirre'.d had the courage or the
disposition ' to denounce, the" atrocity.
; The, , Charleston5rver, after giving ' a
fall statement; of the: facts, concluded its
aixicieUT rieseworas?' XBine name or)
-':'"' and ueh' modes of punishment for of-
- . ' fenses whicl are. amply covered by our
statutes." And for this protest the CJ?r
. ter denounced as ( an Abolition"
sheet by the other papers, and will prob
ably ave to recant, or feel the vengeance
of. the mob. Here is the account re
ferred to: ' " ' ' ' -
. , XFrom the Sew lork Independent. . t
" The Northern newspapers have re
, eently . republished a brief paragraph
from the Charleston Mercury announcing
in. a very nonchalant style, that a work
man engaged on the State House, in Co
lumbia, S. G.r was recently seized, by a
,mobj on account, as was alleged, of hold
ing anti-sla very' opinions,1 and that he
received- twenty-nine lashes! and was
tarred and feathered, and escorted out of
. the State." ; v J.-.;
-It took-Tery-feir 'Ikjes-to -tell-this
story, according ; to. the style of the
Southern press; for 'it is a trait of South
ern chfvalry, first to practice cruelty, and
then to suppre'ss the facta.
j,W .jTiave seeni this j unfortunate man,
and heard his story, and loeked at his
wounds,; His name is James Power. He
is an intelligent young man, about twenty-three
years of age, a native .of Wex
ford, Ireland, and a stonecutter by trade.
He went from Philadelphia to the South,
and .?bfsiaed employment in Columbia,
where he had worked for nine, months.
r Tho Konly opinion he , ever expressed
against slavery was, that it caused a
white laborer in the South to be looked
upon as an inferior . and degraded man
But this was enough! 1 The remark was
resorted to the Vigilance Committee:
Teomrosedf twelve members, who im
mediately ordered the police to arrest
.mm; lie was seized two miles away
from town in attempting to escape. He
was brought "back' and ' put in a cell,
where he remained for three days, during
iwhich time he was denied the use of pen
and ink," and all communication with his
friends Outside " ' 'v' '
'At length he was taken' before the
Mayor.' Four persons appeared and bore
. "testimony to the - remark which he had
made.' . ;tbe evidence was conclusive
He, was. returned, to prison, and kept
'locked up for six days. During this time
.he was allowed only two scanty meals a
day, and the food i was carried to him by
a negro. He was then taken out of jail
in the custody of two marshals, who said
to him: . '
You are so " fond of niggers, that we
re eointr to give you a nigger escort.
f ' He was led through, the main street
amid a great crowd, hooting and yelling,
the inarshals compelling two negroes to
,drag him v through the "puddles and
;muddyplaces of the street, and of the
tate. House !vard. 'As he was taken
past the State House, three members of
the. .Legislature, including the speaker.
stood-, lookine .on and laughingl -The
rowd gradually increased until it num
bered several thousand persons, headed
by a troop of horse. -i " . ; '
'V, After a iparch of three miles out of
the city to pl called "the J unction,
the procession was stopped, and prepara
tion 1 was made for punishment. The
'populace, cried' "Brand . him!" "Burn
. him!" ., t'Spike him to death!" and made
threats against his life by pointing pis
tols at his head and flourishing sticks in
his face. " -; ;
V ' The Vigilance Committee ordered him
to atrio himself naked, and forced a ne
. srro to assist in taking off the clothes
- A eowhide, was then put in the negro's
hands, who was ordered to lay on thirty
; ' ninelashes (not twenty-nine, as reported)
an draw blood with every stroke.-
Our informant descriles the pain of thSilpaid for by the Bale of the next yeiir's
infliction as exceeding in severity any-,
thing wkjeh he had ever suffered before.
His back and lower limbs are still cov
ered with the scars of the wounds,
A bucket of tar was then brought, and
two negroes were ordered to rub it upon
his bleeding skin, and to cover him from
head to waist. : His hair and eye-brows
were clotted V with the tar. After this
part of the ceremony was concluded be
was covered wth feathers. His panta
loons were then, drawn up to his waist,
but : he . was not allowed , to put . on his
shirtjor coat. He was conducted ia this
the , populace, to, th. railroad , train, jiad
put on the negroesv car. The engineer
blew a continuous blast on his whistle to
signalize the performance
A citizen ot Charleston on the train,
who saw the poor fellow's unhappy con
dition, stepped into a neighboring hotel,
before the starting of tthe . cars, .and,
brought a cup of coffee and some biscail
to relieve the sufferer's fuintness. U
was a timely gift, and gratefully received;
But "the . Southern -chivalry gathered
around the Southern gentleman,, and
threatened him with summary, jenr
geance if he repeated his generosity.-?-
1 be . exasperated crowd detained, tne
tram, and called for more tar and, feath
ers, tor a further infliction upon tear
bleedtns victim. More tar was brought,
but more feathers could not be found;
and after fresh tar was applied, ootton
was stuck upon it instead.- s : o
When the train started tor Charleston,
the mob bade him good-by, and toldhim
that when he reached this city he would
receive 130 lashesl At every station be
tween Columbia and Charleston, the en
gineer blew a prolonged whistle, and
gatherd a mob to add fresh insults to the
wounded man. At length, on krriying
he was met by the police, conveyed t4
prisoti, and detained in his cell ior an
entere week, i Here.he received, forithe
first time, soap and water to wash off the
tar. and oil to soften, his sores, f A mob
several times threatened to break into the
prison to carry him out into tne street,
and make a public spectacleof him a sec
ond time. But he was keptclosely con7
fined. A physician called to see him, to
examine his. wounds, who told him! that
his case was a mild one, comparing it
with that of a man who was then lying.
in-the City- Hospital from the effect of
500 lashes, which had almost put an.end
to his life! 1 i.K
On Satnrday morning last, at seven
o'clock, the - poor workman was taken
from prisonT and conducted (.quietly ;on
board the steamer for New ,York. He
arrived ia thisity on Hfiday last, where
1 1 i , , .
b iB BtiH stangr,; recafefif vtrom, tne
We have only one comkieut to make
on this case. ; This man informed us that,
in common with the great mass of Irish
men in this country,' he had always voted
with the Democratic, party.; ; fie had
long known in Philadelphia that the
Democratic party upheld slavery, out ne
never learned ' until he went to South
Carolina, that slavery crushed the white
aborer, and that the Democratic party,
in upholding slstvery, is therefore the
enemy of Irishmen, who area jhation of
aborers. In the southern btates, wont
is looked upon as dishonorable, aud work
men as degraded. 1 his is wha an Xrisn
stone-cutter leared while cutting stone in
South Carolina.- We hope the lesson of
his experience may reach the ears of his
coutrymen! .' .; Sf: ,
Pomeny Western KMenre ana Central
Ohio -The : Contrast Inaagoratlon
Stato Hooac-Democratic Cowentlon
V. S. Senator. ' -" f ' A' '
,.'..'.-,'.-.. f Colcjbd, Jan.4 i860.':
' This morning opened with splendid
fall of snow,' which carpeting the ice
covered streets, has madefinij sleighing,
and the . merry , jingle of the bells has
been .the music of the day; It has again
turned cold, arid standing as this city
does, in the midst of a level country, un
sheltered by hill or forest, and in. it
Northern location relatively to our own
"beloved" ; Pomeroy, it is cold indeed.1
By the way, that same Pomeroy is not
appreciated by ita own citizens, nor its
many advantages known to those of
other sections. The conviction has been
forced upon us, from much that we have
seen and heard, that there il not a more
favored county in the State1 than little
Meigs. , It is true that her j territory" is
small and much of the surface rough and
broken; it is true that none of ; the pubr
lie works of the State, for the payment
of the interest of the money for which
they were, constructed she; is severely
taxed, ever touched .her borders; it is
true, too,' that no rail-roaa Tinds its iron
track through her valleys,' and the sound
of the ponderous locomotive never ech-
oesirom ner musiueB. : ah; uiis is true,
f t l-Ml-iJ-j. ill .1 '
and yet in substantial i prosperity and
material progress we are qaite sure she
is not surpassed by any other couhty in
the State. ,.- '. . "
The , Western Reserve has r her fine
dairy farms and industrious, intelligent,
virtuous and, therefore, a thrify popula
tion. - But with a frost at Pqe. season and
a drought at another, ... depending, as it
does, almost exclusively upoa the foreign
market for the sale of products, which
are purely agricultural, her. people feel
the effects of the seasons and the fluctu
ations of the markets in a manner un
known to us. " '
: So, too, with, the central tnd western
sections of the State. When their an
nua!.haryest8 are. sent to riiarket, there
is no other channels by which money, is
returned to them. ' They tread in a per
petual circle, - The merchant brings his
stock of goods frorii the East, which are
purchased by the farmer. If the season
is good all turns out weir enough; The
wheat and corn, and beef.andpork, when
sold, pays for the merchant's goods, but
the merchant immediately .transmits the
'last dollar of it -for; more ;j;oods, to be
products, and the money to be again sent
away.-- ' V
i But our own Pomeroy, and we con
fess we are just beginning to appreciate
her, is the source of a perpetual fountain
of wealth to the whole country. Look
at her inexhaustible beds of coal! Count
the millions of bushels that are shipped
away annually, and the hundreds of
thousands of dollars in money returned,
leaving the surface unexhausted. jLook
at the 'mysterious, treasures of salt fil
tered througHr"Ongiocrate' rocks a
thousand feet beneath " the coal .voins,
and wanting but the money for, the one
and the drilling for the other, to produce
the commodity which makes half & con
tinent tributary to our town. Ths min
ing and drilling this boiling and pack
ingthis freighting and shipping and
selling, requires' labor, and ; employs la
borers, and these laborers : require the.
necessaries and comforts of life in're
turn.. And this furnishes a perpetual
home market for the productions of the
farm and the wares of. the merchant and
mechanic All are thus mutually bene
fitted. If we had time it would be an
easy task to draw a picture which most
persons would call a fancy sketch, but
it' would still be true. We shall return
to Pomeroy with the full faith that her
advantages over almost any other town
in the State are"very great, and in their
very nature permanent; and . that it is
destined at no distant day to attract that
notice which its natural resources cer-.
tainly entitle, it to. , ' , , J '
Nothing of ; any importance has, as
yet, : transpired lh ; either House. This
cday was, SpM$ chiefly in joint convention
of batJji Houses, counting the votes for
Governor and State officers at the late
election. iThe result .was. the same as
long ago announced,, and need not now
be repeated. 4 ",. :.
- The inauguration of Gov. Dennison is
sel for next Monday .at 10 o'clock" A'. M.
There will, no .doubt, be. a great crowd.
An inauguratiq.n. ball is announced for
Monday tfigbt at one of the large City
Halls; ' " ' " -, -'' ' " '-;
The work on the State House is riot
yet completed, and an appropriation of
sixty thousand dollars- will he asked, by
tie Commissioners to -finish it. No
amount, wilft be expended upon this
building before it is completed., , But it
cannot be had at this time by our vote,
Some two millions of dollars have already
been expendcd,yand it is in a condition
that answers all practical purposes, and
therelet it remain for the present.
To-iiorrow the great Democratic Con
ventionVill be held here. Many of the
chiefs of the party are in the city and a
great stir is the consequence. One "of
the notabilities of the town whose
"trade" shaft be nameless, once said that
a single day's session of Democratic Con
ventions was of more importance to the
pecuniary profitof the aforesaid "insti
tution" than a whole session of a Re
publican Legislature.- Howsoever this
may be, the Delegates whom we have
happened to see are a fair specimen of
the talent and respectability of the party.
We should think they had sent up their
best men generally; Of course they are
extreme partisans; but aside from this,
they are a fine looking set of men and no
douty good citizens, at home. v ; , .
A Republican caucus will be held to
night to take into consideration the Sen
atorial question. It is somewhat doubt
ful whether a Senator will be elected or
not.. There is a small faction, elected
as "opposition," who are in caucus with
the Democracy, and what the result may
be is yet uncertain. More to-morrow.
Oemocratle Convention U. S. Senator-'
CIot. Chase'a .Prosnocta Tne "Opposi
tion." ' . . ,.'r .
.f ' . ; " CoioMBct, Jan. 5, 1800.
'Dear -Telegraph: The city is full of
ueiegates to tne xemocratic Convention
to-lay.?- The conflict between the Dong
las :and Administration wings of the
partj is fierce and bitter,' ! The office-
uuiuei-s, nuuara &ii ueuessaniy xucuanan
men, complain that, the followers of the
Illinois Senator, by trickery, and maq-
agemnt, secured the majority of the
District delegates, and that they will not
submit to the same kind pf engineering
in this Convention, and that rather than
submit fliey will blow up the meeting.
We will give the result in another letter.
Speaking of the dissensions in the
Democratic party, requires of us, in the
name ot truth and imoartialitv. to sav
that the Republican party is not itself a
very shining model of harmony, judgin
from present appearances in the Legis
lature, or nther in the caucus of its
members. It may not be in accordance
with strict party discioline to sneak of
these things, tut if the Republican party
should ever require of its members the
suppression of facts, it can have our best
bow oa leavinLand we are off.
Nominally, the Republicans have a
majority of fifteen in the Senate,' and
twelve in the House; but, they have no
such majority in fact, and it yet remains
to be seen whether they are not in an
actual minorityl Several members of
eacn uouse, li seejiis, now claim that they
were elected on the ground of simple
opposition to the democracy, and being
"old line Whigs" themselves, they stand
by, and form a paity by themselves.-
They admit that Ucy were elected by
Republican votes, but . that they are noi
Republicans. If there should be four
teen of these gentlemen, or seven in eac'
House, they will hold the balance of
nnwur nnrl nfrmirsn tho "Rormhlinfltts ari
checkmated Whether, there is thaf
number who will take the "rule or ruin'
position, is not yet certain. Our ow
opinion is that that number can be had
We iudsre so from the fact that the lead-I
ers of the Democratic party and thesessi8ned to 7. nd enter upon the per
gentleman are in the closest possibl3
bonds of good fellowship, and it is boldly
oe'ratie party can do about as it plea'seii cial Executive, are sacred trusts. The
The difficulty is in the election of .Odtnl Pi?
S. Senator. Of the 25 Republican Sen? employment in public functions, have a
ators, or those supposed to be such, 20' tear right to expect from them fidelity,
are in favor of Gov. Chase; and of theej and unremitting dilligence in the
58 supposed Republican Representativesif ?f ,the. PubIc Sood' HvinS
to . ,i Ttonnaed, by election, the powers of gov-
48 are of the same views. There we)prnmeJrf to citizens of their choice, they
therefore, 68 Republican members in fa-M-eturni j their respective avocations
vor of the election of Gov. Chase, and trusting Confidently that all public in
say 15, if there should prove to be sol1"88 anf public rights will be dilli-
against him. But these 15 can
not, by any
means, agree among them-
' Some are for Corwin, some for
some for Delano, and some for
Stanton, and one for Schenck.
If t.W
l, !, 1- euA
lines," of, course Gov. Chase cannot be e8t the solicitude which all true-hearted
elected. That, however, would not be an representatives must feel, that neither by
insuperable difficulty, for, although it remissness, nor by indifference, nor by
don't seem exactly modest for the 15 to abuse tlie Just expectations of a gener
demapd imperviously , that the 68 shall lS.
disobey the clear expression of the peo- d;t;on 0f tje gtate tave occurje,j during
pie of the State, arid give up their own the past year. Private and public af-
preferencc,s, yet, as there are other goodpirs have gradually recovered from the
and able men in the State, they might be
. , . ' . ,
willing, for the Bake of union, to do so.
But that would not effect an election; for f
the 15 cannot themselves agree, and each
squad of them not only requires that the
whole of the 68 Republicans shall come
to them, but that the other little squads
opposed to Chase shall do likewise.
Such is the position of things to-day,'
These gentlemen want to hold an extri
session next winter, and want the election
of Senator put off till then. Some pf
them have taken the ground distinctly,
that the Republicans must come to them
or there shall be no election. We have
not, in all this, nor do we intend hereaf
ter, to impugn the motives of these gen
tleman,' nor even to censure them for
Ihcir xours? , We limply State theMtai
Thefewill be another joint caucus
next Wednesday night, which will prob
ably determine the matter. If it shall be
found that seven members of each House,
or fifteen in both, can be induced to take
this ground, there will probably be no
Senator elected, unless, as the Democrats
hope, but which we do not believe', they
shall join with the Democracy, and elect
an out-and-out Democrat, or some one
of such easy virtue that he will vote with
the Southern disunionists on all ques
tions tt at may come before the Senate.
But time will reveal all things.
We trust, however, that this state of
things will teach a useful lesson for the
future. We have, as we said, no word
of censure for these gentlemen. It is
not for us to judge their motives. They
do not, as we understand, claim to be
Republicans. Republicans might, if
they did , not, have known this before
they elected them. If they are acting
out their honest convictions, they should
be respected for it; and the blame, if any,
should rest with their Republican con-
stituents, whose excessive good nature
put them in their seats to thwart the will
of the party by whose votes they obtained
them. And if it shall have the effect in
the future of correcting this grand mis
take, good will grow out of it. x It would
be infinitely better for the party, to let
open Democrats be elected, and take the
responsibility, than to embarrass the
great mass of the Republicans of the
State, by sending up a few men who,
however amiable, are not with the party;
and while doing all in their, power to
frustrate its measures and , ostracize its
men, make the true Republicans bear the
responsibility of a inajority without the
power of a majority to act.
"But this letter is long enough" and we
must cloBe. . ' j
Benefit Of Gymnastic Training. .
Many a weak constitution, impover
ished by want of proper nurture and cul
tivation of the physical faculties, has been
rendered . robust by proper gymnastic
training. A recent writer says:
"I have before stated that in large
crowded cities, gymnastic training, sys
tematically pursued, as a study, is the
only thing which seems possible to bo
done, and most assuredly will be benefi
cial wherever it is introduced. But
there is a different method of physical'
education, which can be pursued either
exclusively, or in association with gym
nastics, which can be followed up either
in the country or in town, where play
grounds can be obtained. This is the
method, namely, the systematic pursuit
of health and strength by all manner of
manly sports and games. I myself learnt
to play and love these games at school
and at college. I have given them four
years trial in my school, and every day
convinces me more and more of their be
neficial results.
I cannot tell how much physical weak
ness, how much moral evil we have
batted, and bowled, and shinnied away
from our door; but I do know that we
have batted and bowled away indolence,
andlistlessness, and doing nothing, which
I believe is the Devil's greatest engine;
and I also know that the enthusiasm of
boys in these games never dies out, their
enjoyment never flags, tor these games
supply the want of the boys natures, and
keeps their thoughts from straying to for
bidden ground."
feiloiih Citizens of the Senate
ond Home of Jlepretmtativet.
s? Tbe people, with whom is the sole
sovereignty of the State, have committed
to you, for the fifth biennial neriod nn-
Jder the existing Constitution, the legia
Wlative authority of the Commonwealth.
Upon this first secular day of the new
year you assume the great function thus
rthe people of free States to chosen Rep-
pc"" "T1! , ? '
Innn rhar. pfh inrlivulnal will ho tiillr
tweeted bveoual laws and imnartial ad-
fininistra tion, ' while contributing, in his
sphere, to the general good by private
Bthntt. llow
buuii cumiuouue uiuBb impose
DM cr n t.-Ttt inn nci man! ; HnarHoan onH corn
"5 , Tr nnancia' "ls"n
Bind : official delinquency. Health has
ftnyigorated d sustained the envies of
industrv. The labors of the field.
though frustrated in several counties, as
to important crops, by the severe and un
usual frost of J unc, have, nevertheless,
been rewarded by a harvest fully equal,
in the State at large, to those of ordk
nary years. ; In mining, manufacturing,
and commercial, as well as in agricul
tural pursuits, improved machinery and
processes, augmented capital, and in
creased numbers of laborers, have yielded
proportionally increased returns. In
stitutions of Religion, Education, and
Charity, whether organized - by the vol
untary zeal of individuals or the wise
providence of the State, have contrib
uted, in full measure, to improvement,
melioration and progress. Solid growth,
substantial prosperity, and social order,
istinguish nlika thonnflitinn'joL
demand grate-
ful acknowledgments to the Supreme
Disposer of events, whose blessing alone
gives real value to the results of human
labor and human wisdom.
The sixth general valuation of real
property "has taken place during the past
year, and will, naturally, direct your at
tcntion to our material resources as thus
exhibited, and their relations to the gen
eral condition of the State.
The theory of taxation, settled by the
Constitution and sanctioned by general
approval, requires that all property of
whatever description, shall contribute to
necessary public expenses in exact pro
portion to value. The exceptions to the
practical application ot the rule, ad
mitted by the Constitution and by law,
are of properties belonging to individu
als not exceeding fifty dollars in value,
and properties belonging to the counties.
the state and the Union, or held and used
exclusively under public authority for
educational, religious and charitable pur
In order to give practical effect to the
intention of the Constitution, provision
has been made by law for periodical val
uations. All lands and town lots what
ever, subject to taxation, are required to
be valued once in six years; while lands
recently become taxable, being for the
most part, lands sold by the Federal
Government or the State, together with
all recent improvements on lands, and
all non-exempt personal property, must
be valued annually.
These appraisements, directed to be
made at the true value in money, will ex
hibit, if the law be intelligently and
faithfully .executed, the progressive in
crease or diminution of wealth in the
State, and in each locality, with approx
imate correctness.
Some deductions and some additions
must be made on account of that prop
erty which is taxed more than once in
different forms, and of that which,
through the negligence of assessors, or
in spite of their vigilance, will, under
tftyn. nnnnw-jiiatJ
i,.,. . i
ution. ' borne additions must also
be made to the official appraisements, on
account ot . the disparity which is always
found to exist between the' average as
sessment and the average market value.
It is to be remembered, also, that valua
tions must always be effected necessarily
the general circumstances or the
country. In a time of extraordinary
apparent prosperity and general expan
sion, valuations may be too high; and in
a time of revulsion and great depression
will almost certainly be too low. VV ith
the corrections suggested by these con
siderations, the valuations of each year,
and especially of each sixth year, will
supply the means of ascertaining, with
some reasonable approximation to accu
racy, the actual amount of property
within the State.
Nearer approaches to absolute exact
ness will doubtless be constantly made,
as experience shall suggest more perfect
legislation, and clearer appreciation of
the duties enjoined by it shall secure
more complete and faithful listings and
appraisements. Every citizen and every
assessor should bear in mind that the as
sessment of property at its true value
dees dot increase the amount of taxes to
be paid by the proprietors. If the ag
gregate amount of property is augmented
by correct assessment, the total taxation
need not be affected, for the rates may be
diminished. Correct assessments, at real
value, will alone insure the equitable ap
portionment ot public burdens among
the people. Whoever, therefore, causes
his property to be listed at less than ac
tual value, evades his just share of pub
lie contribution, and unjustly increases
the proportions ot his iellow-citizens.
A succinct account of the various sys
tems of taxation adopted .in this State,
and of the valuations made, will illus
trate these observations, and enable you
the better to understand our present con
dition. For many years no provision for gen
eral valuation constituted part of the rev
enue system of Ohio. All lands were
classed as first, second or third rate, and
taxes for the support of the State Gov
ernment were raised by appointments
according to law, varying at first, from
twenty to sixty cents, and, at last, from
seventy-five to one hundred and fifty
cents on each hundred acres.' The assess
ments were fixed . by legislative enact
ment without reference to the different
values of different tracts of the Same
Taxes for county and township pur
poses were levied on town lots and build
ings according to appraised value, and on
a few specified classes of animals, yalued
at certain rates per head, by law, with
out appraisement.
1 hat this system was inconvenient and
inequitable, is very manifest. The as
sessment of taxes for State and county
purposes, on different descriptions of
property, was productive of no little em
barrassment and difficulty; while the as
sessments according to rates, apd not ac
cording to value, result in great and
grievous inequality, which become more
and more conspicuous and vexatious with
the progressive but very unequal increase
in the value of lands. In 1821, the taxes
levied for State purposes in Hamilton
county amounted to $2,080, while Athens,
with less than one-thirteenth in value oxJ
the real property in Hamilton, paid taxes
of the same description to the amount of
$2,142. "
It was not until 182o, however, that
this system if system it may be called,
was abandoned. In that year distin
guished in our annals by the coincident
adoption of practical and efficient meas
ures for common school education, in
ternal improvement by canals, and taxa
tion according to value provision was
first made, by legislative enactment, tor
the valuation of real property at its true
value in money. The amount of per
sonal property actually valued, however,
was still small. Merchants and brokers
were arranged in certain classes, by the
associate judges,, according to capital,
and were taxed according to class, with
out reference to the amount ot capital
actually employed by different members
ot the same class. Thevalues ot the an
imals snbiected to taxation were stillJ
fixed by the legislature without appraise
ment, and the list of exempted property
was very large, including; not only real
property used .ior educational, religious
factories almost or quite without
quite i
tion." ' :'t '' " '-:
It will be seen therefore, that the act
of 1825 initiated, rather than established,
the rule of valuation, and taxation ac
cording to value. But this was no small
merit, and it was enhanced by the intro
duction of a uniform system of levies for
all purposes, both State and local, and
of a provision for the equalization of val
uation as between individuals, by County
Boards, and as between counties by a
State Board of Equalization Both, in
substance, still make parts of our, reve
nue system. - V
It will be admitted, of course, that the
valuation directed and made under the
act of 1825 affords no satisfactory meas
ure of the actual wealth of the State at
that time. It has, however, some claim
to attention even in that view, and it has
a higher interest as the practical result
of the first attempt to ascertain, however
defectively, a true basis for the equita
ble apportionment of public burdens
among the citizens, The whole number
of acres subject to taxation, returned by
the assessors, was 15,143,309; the aver
age value per acre, as equalized by the
Board of Equalization, was $2.47; "the
total value of lands was $37,714,225; of
town lots, $7,321,034; in ajl $45,035,259.
The act of 1825 fixed no period for a
second general valuation. The appraise
ment made under it was to remain unal
tered until further legislation. The
county assessors, however, were required
to ascertain in the spring of each year,
what land had become liable to taxation
during the precedeing year, and 'what
new permanent improvements had been
made by structures on lands. The value
of this land and these improvements, an
nually ascertained by the assessors, to
gether with that of all taxable personal
property, computed according to arDi
trary rates' fixed by law, added annually
to the equalized value ot tne real prop
erty, was to constitute the Lrrand liist,
and form the basis ot taxation ior tne
current year.
firwjf T3182o7-he valuation perma-
.i .,i.i i il. n j j v i:
nentiy setnea oy me roaru oi equali
zation, with the valuations, in the spring
of lands recently become taxable, of new
improvements, and of personalty, consti
tuted the first Grand List under the act,
upori which were to be assessed the nec
essary levies for State, County and Town
ship purposes. The value of lands was
$39,729,411; the value of town lots and
personal property was $18,745,096. The
total valuation was $58,474,507.
Important changes in the laws rela
ting to taxation were introduced in 1S31.
Au act of that year enlarged very con
siderably the descriptions of taxable
property; reduced the list of exemptions,
and extended the application of the prin
ciple of appraisement and proportioned
contribution. It did not disturb, how
ever, the valuation of real property equal
ized in 1825, and it still retained, in
some of its applications, the principle of
arbitrary valuation by the legislature.
At length, after a lapse of nine years,
a revaluation of all real property was di
rected by the legislature in 1834; was
made the same year, and was equalized
in 1835. The property revalued con
sisted of the descriptions made taxable
by the act of 1831; for the act directing
the revaluation had made no ehang
the subjects of taxation.
lho result exhibited a striking in
crease. The equalized value of the
lands and town lots was $73,932,892.
The Grand List of 1835, embracing this
valuation, increased by the usual spring
valuations, amounted, exclusive of four
counties, whose returns had not been re
ceived, to 9)o,)zj,6yb. In nine years
the value of taxable property had in
creased $37,452,889,
A third valuation was made in 1840,
and was equalized in 1841. The sub
jects of valuation were still defined by
the act of 1831. The equalized valua
tion was $99,154,745. The Grand List
for 1841, embracing this valuation, and
the additions for real estate and personal
property, made in the spring of that
year, was 128,353,657. The increase in
five years had been $32,426,261.
A thorough revision of the laws con
cerning taxation took place in . 1846.
Important additions were made to the
descriptions of taxable property; exemp
tions were restricted and defined with
greater precision; rules of appraisement
were prescribed with a view to ensure a
closer; approximation of valuation , to
value; the principle of actual appraise
ment was for the first time applied to all
objects of taxation to which, in the na
ture of things, it was applicable; clear di
rections were given for the annual list
ing and valuation of lands becoming tax
able for the first time, of improvements,
and of all personal property, a new val
uation of all real property was directed,
and provisions was made for future val
uations in every 'sixth year. . '
The first general valuation required
by this actbeing the fourth in the whole
series, waB made in 1846, and was equal
ized the same year. The influence of
the wise provisions of the new law was
conspicuous; in its results, which for the
farst time approximated, though Btill re
motely, the actual value 6f the real prop
erty in the State. v The value of that de
scription of property, as equalized, was
$324,495,804. -
The Grand List of 1847, embracing
this equalized valuation, the spring val
uation of personal property amounting
to $83,964,430, " and the other . usual
spring valuations, exhibited an aggre
gate of $410,763,160. The increase in
six years had been almost incredible. ' It
was $281,409,503. '-'i ' ;
Before the time for the second valua
tion under the act of 1846 had arrived,
a new Constitution had. been adopted.-
The principleof that act, extended in its
application to all ' property whatever,
with some specific exemptions, was now
incorporated into the fundamental" law;
and the first General AssemblyjUnder the
new Constitution, provided for a general
valuation and equalization of real prop
erty in 1853, and every sixth year there
after. 'In pursuance - of this act, the
fifth general Valuation took place and
was equalized in 1853. . The aggregate
of the equalized valuation was $558,725,
542. Tne personal property listed the
following spring was valued at. $297,
061,572. The Grand List for 1854, in
cluding with these values those of the
lands and new improvements listed in
exemp"-Tcrease in seven years RaoTl
The in-
y ears Bad DCexi
startling. It was $456,166,822.
The appraised now more closely ap
proached the real value, and no such ap
parently rapid augmentation of the list
could be in future expected. ,'
The sixth valuation took place during
the past year, under an act of the last
General Assembly, and its equalization
is not yet completed. ; According to the
returns made by the County Auditors,
under the act of April last, the aggregate
number of acres taxed is 25,314,280; the
average value of each acre, $17 48; and
the total value of the whole real property
$641,918,151. The lists of personal
property included in the spring valua
tions, are not yet made. Should they
show an increase during the year pro
portioned to that of the real property du
ring six years, the amount will not be
less than $257,000,000; and the general
aggregate, assuming that the total valu
ation of reality will not be reduced by
equalization, will be about $900,000,000.
Ihe increase for six years will be about
$33,000,000.. ' ...v . :
The Grand List of 1860 will doubtleBS
show, with reasonable accuracy, the true
amount of taxable property in the State.
Returns of exempt property from all the
counties, except Hamilton and Fayette,
exhibit an- aggregate of $10,570,858.
These returns are doubtless imperfect.
The real amount of this description of
property,- in all the counties; including
chattels, does not, probably, fall much
short of $50,000,000. The Commis
sioner of Statistics, basing his opinion
on reports of actual sales, estimates the
entire property in the State at $1,050,-
000,000. . ,
The population of the State ' is now
about two millions and a half. - Such a
population, grown up from the twenty-
five thousand of sixty years ago, educa
ted, energetic and indefatigable, and pos
sessed of such a mass of means, created
by the skill and industry ot two genera
tions, presents a striking picture of prog
ress and power. , ''.. j ' ; ,
I venture to suggest the expediency of
directing the general valuations ot real
estate, after the next, to be made one in
five years, so that the results obtained
under State authority, may be easily com
pared with those obtained under federal
in the census years; while those Obtainea
by the general valuation in the interme
diate years, and the annual estimates,
will supply the means of determining the
rate of growth and progress each year
during the interval between those years
The amount of debts, of whatever de
scription, State, corporate, commercial
and every other, is now ; estimated at
$240,000,000; but of these "not less, prob
ably, than one-third would be cancelled
by payment ot other aeots emuracea in
the same aggregate. The whole existing
debt, constituting a real charge upon the
whole existing property, hardly, if at all,
exceeds $160,000,000; about oneBixth of
its value. If this sum be compared, not
merely with the entire property, butwith
the entire products ot the state, which ac
cording to my estimate in loon, amount
ed in 1857 to $261,867,500, and doubt
less exceeded that sum in 1859, or with
the probable net products after' deduct"
ing the consumption, direct and indirect,
of the people, the gratification afforded
by the spectacle ot our general prosperity.
will not be sensibly abated.
While this review of the, progressive
development of our, revenue system And
of our material resources, must necessa
rilvinsnire a i ust confidence in the Dhvsi
cal energies and financial strength of our
great commonwealth, it will also serve, I
trust, the humbler purpose of contribu
ting to a clearer understanding of the re
lationa of taxation and the disbursement
to means of contribution, and of th ne
cessity of carefully observing these rela " v
tions in levies and appropriations. -"
The fundamental principle of our rer
enue system, that all property not -.
em p ted upon overruling considerations of V
policy, shall contribute to necessary pub-- - -lie
expenses in just proportion to value," I -is
now firmly established ia the eonvie
tions of the people, and nothing is more-'
certain than that they will insist on its . :
uniform' and universal application- If
there be any - description of property '
which has hitherto escaped just coatn
bution, the Legislature representing'- the
people will not hesitate to subject it to
the operation of the general principle. '-
It is a great merit of the system - thai
it is easily understood, and that th re . -suit
of any -given rate of assessment .can- J v
not materially, deceive expectttion. As v
the Grand List supplies the basis of reT,
enue, and as the necessary means to meet .
all State, County arid municipal ; expen-;
ses are provided by assessments for State-
purposes on the entire list and for local '
purposes on the ' property listed within
the respective localities, legislative ad- '
justment of levies to the public needs.
and of appropriations to levies, can never
be difficult,. ;. The fates of levy being;
fixed, the revenue for the years interre
ning between general valuations can al-f -ways
be predicted with reasonable oer-"" .
tainty. - The equalized valuation Is the .
permanent, and the annual valuations are
the variable elements of the Grand'List.'.
The equalized valuation once made re- -
mains unchanged until the next valuation-year.
The first Grand List after
equalization exhibits the aggregate sub
ject to contribution; and the Grand Lfeta
of subsequent years until a new valuation . ;
will, of course, exhibit the same aggre
gate, increased or diminished only by
the increase or diminution of the annual
valuations. The Grand List of no ;year
except immediately after a general valuw
ation, or in consequence of some legisla :
. ... ii. I... .i .i .
live action, tne results oi wmcn luejueg
islature must of course foresee can dif-
fer widely - from ' that of the preceding -year.:
4 .:-, w ,.!, -,: r-
The General Assembly convened in
any year, has, therefore, always at hand -the
means of ascertaining, with subBtan- . -tial
accuracy, the revenues of - that and. '
the next fiscal year.- Levies -already 1
made on the Grand List of the preceding
year will produce the former, and .levies;
on the grand list of the current year of ' ; "
rates fixed or sanctioned by the Legsla-.-"
ture itself will produce the ktter.. With
a given basiaand given rates it is easy to. "
compute revenue..' '! r.---., -
1 With these observations it Eeems proper? 'V'
to submit to you a suggestion more than - v
once -addressed to your!' predecessors--that
it is indispensable to" every sound '
financial system that appropriations bo
limited by revenues, and" expenditures
by appropriations. The derangements. .'
which have sometimes embarrassed our ;
finances may be traced, almost invariably;
in the absence of crime, to a disregard of
this salutary principle. Nothing but an -overruling
emergency can justify appro
priationa .beyond revenue, or expendi-
tures beyond appropriations. -When so '
justified, the appropriation in the former
case should be promptly provided for by
taxation, and the expenditures in the -latter
case should be as promptly repor
ted to the Legislature for its judgment' :,
and sanction.' .v:'y; :" ;-;- f;it.V
I embrace this occasion to suggest the
expediency of requiring, ttbdersuitable ' :
penalties for omission, all officers having
charge of works or institutions, to state - "
distinctly, in connection with each' an
nual report, whether any debts, beyond
appropriations, were outstanding at the .'
close of the year, and, if any, their pre-: "
cise nature and amount. For all eucby - -debts
the officers contracting them are,f !.
nnrlAr A-ffifitinP' lfltca TvprRDnsIlv rPHnnnRi .
. ---o it "j r
ble, and their payment, with out, express .
egislative sanction, out- of any subse- ; .
quent appropriation, should bestrictly
prohibited.-' ' ' -! -;
In this connection J. also renew my re-
commendation of an i appropriation 'for , .
each year of a sum sufficient -to provide '
against unforeseen emergencies, subject ?
only to the warrants of the Governor; to ' .
be drawn on satisfactory evidence of ne ;
cessities unexpectedly requiring extraor- ,
dinary expenditures. f '"' , '
The public weliarer would -likewise be
promoted, in n y judgment, if the several '
officers of the Executive Department were .
organized as an Executive Council, and ;
required to meet'fromtime to time,, and
whenever convoked by the Governor; fo? '
consultation and action in regard to pub- ;.
ho interests. The sanction or sucta n .'
Council to the drafts on the : contingent
appropriation just proposed, would con-? V.
stitute an ample 'guaranty-.gainsiinii
providence and abuse. ft " .
. ,The whole amount of receipts into the .
Treasury during the last1 year? was $3,
520,154, and the balance from .the pre .
ceeding year was $226,118.V The total ;. :
Sum subject to disbursementin!859, was
$3,746,272. I c :ifm:f,-
Of this sum $22,000 was. realized ftom
drafts in anticipation of: the revenue of .', :S
I860; $2,939,733 were - received, from ; t ;
levies, on the Grand List of 1858, of one
mill and a half on the dollar for Com
mon Schools;, one-tenth of a mill t for
School Libraries; nine-tenths for Sinking-'.
a und;. seven-twentieths .for, reimburse
meat of. Temporary Loan; and sevenf
tenths tor general expenses of btatevow :
eminent. These levies.' . amountinc in
the aggregate to three mills and eleven-' :
twentieths on the dollar, assessssed, upon,
the taxable valuation of $840,800,031
exhibited by the Grand List of 1853,'
would .'have produced, if fully collected,
$2,084,840. The difference between this -
sum and the revenue actually received
about forty-five thousand dollars-r-is at., -
tributable to costs ot collection, variation
between delinquencies -unpaid and- de
linquencies collected, and errors in assess-
ment: ' - .-' :,. - ( .
: The principal sources of revenue, either '
than levies, are Tolls and Water-rents, on . y
the Public Works; collections of Surplus .
Rovenue; Proceeds of sales of lands; Con
vict labor; and Canal, Turnpike and Rail-;'
roard Dividends.'-. Of reeeipt from thsv "
and other sources besides j Jeylesi come.
classed as revenue, cann6t irdpsrlr' feer.".
consiaereaaucn, xroceeas ox over-rorie
of convicts, for example, and collections.
on old claims, and advance from conti
gent funds of Executive Officers are
pxoperiy reyeHuej out euaer simple iHyj, '7 -r
posits, or means made money,ror; -".,
trtssftre from one cccouct d?.tB.clti ?i -r,. - V
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