History of Lucas County, Iowa containing a history of the county, its cities, towns, etc, Part 51

Author:
Publication date: 1881
Publisher: Des Moines, State Historical Company
Number of Pages: 761


USA > Iowa > Lucas County > History of Lucas County, Iowa containing a history of the county, its cities, towns, etc > Part 51


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49 | Part 50 | Part 51 | Part 52 | Part 53 | Part 54 | Part 55 | Part 56 | Part 57 | Part 58 | Part 59 | Part 60 | Part 61 | Part 62 | Part 63 | Part 64 | Part 65 | Part 66 | Part 67 | Part 68 | Part 69 | Part 70 | Part 71 | Part 72 | Part 73 | Part 74 | Part 75 | Part 76 | Part 77 | Part 78 | Part 79 | Part 80 | Part 81 | Part 82


John A: Elliott.


735


Robert M. Cross


538


Treasurer of State.


Samuel E. Rankin


734


George A. Stone


539


Register State Land Ofice.


C. C. Carpenter


735


L. P. McKinnie.


538


Attorney General.


F. A. Bissell. .


737


Webster Ballinger.


537


Clerk Supreme Court.


Chas. Linderman


734


Fred Gottschalk


537


Supreme Court Reporter.


E. H. Stiles.


734


'Abbott Stoddard.


538


G. M. Dodge.


731


J. M. Tuttle


543


District Judge-2nd District.


Henry Tannahill.


734


Henry H. Trimble.


541


District Attorney-2nd District.


James B. Weaver


734


Amos Harris.


538


Clerk District Court.


Nelson B. Gardner


747


Frederick Harris.


520


County Recorder.


Robert McCormick . .


734


Cyrus Temple


529


S. B. Gardner


3


Coroner.


Henry S. Millan


724


J. G. Patchen


543


OCTOBER ELECTION, 1867.


Governor.


Samuel Merrill.


789


Di zedby Google


For State Senator-5th


District.


464


HISTORY OF LUCAS COUNTY.


Charles Mason.


670


William Lewis


670


Lieutenant-Governor.


John Scott.


788


D. M. Harris


670


Fudge Supreme Court.


Joseph M. Beck


788


John H. Craig ..


668


Attorney-General.


Henry O'Connor


768


W. F. Barker.


661


Superintendent Public Instruction.


D. F. Wells


788


Maturin L. Fisher


668


State Senator-5th District.


William Hartshorn


768


Robert Coles.


661


Representative-12th District.


Samuel D. Wheeler


771


Wm. McHenry.


673


County Fudge.


Robert McCormick


797


William McDermit ..


648


County Treasurer.


James B. Custer


782


George B. Rout


676


Sheriff.


Gaylord Lyman


782


John O. Coles.


668


County Sup't Schools.


W. H. Maple


738


J. P. Simpson .


697


J. P .. Simpson


690


County Surveyor.


County Recorder.


W. K. Larimer


805


Thomas Wade.


647


Coroner.


John C. Miller


789


H. S. Millan.


956


H. B. Woodworth.


682


There were five amendments to the state constitution, proposing to strike the word "white" therefrom, voted upon at this election. The vote in this county was the same on each one; being-for, 782; against, 793.


OCTOBER ELECTION, 1869.


Governor.


Samuel Merrill.


905


George Gillaspie. .


59S


Lieutenant-Governor.


M. M. Walden.


906


A. P. Richardson


598


fudge Supreme Court.


John F. Dillon .


903


W. F. Brannan


597


Superintendent Public Instruction-


(Vacancy).


A. S. Kissell.


903


H. O. Dayton


600


For full term the same vote.


Representative.


A. H. Stutsman.


884


J. W. Sprott


617


NOVEMBER ELECTION, 1868.


Presidential Electors at Large.


Grant Electors


992


Seymour Electors.


683


Secretary of State.


Ed Wright.


988


David Hammer


688


Auditor of State.


John A. Elliott


992


H. Dunlavey.


688


Treasurer of State.


Samuel E. Rankin


992


L. McCarty ...


688


Register State Land Office.


Cyrus C. Carpenter


992


A. D. Anderson. .


688


Attorney-General.


Henry O'Connor.


993


J. E. Williamson


689


Congress-5th District.


F. W. Palmer ..


992


P. Gad Bryan


691


Circuit Judge-Second Circuit.


H. L. Dashiel


993


Amos Harris.


691


Clerk District Court.


Nelson B. Gardner


973


J. B. Smith


991


J. W. Whitlock


691


Coroner.


Digitizedhy Google ,


465


HISTORY OF LUCAS COUNTY.


County Auditor.


Robert McCormick.


S89


N. B. Brauner .


579


County Treasurer.


James B. Custer


928


Scattering


Sheriff.


9


Gaylord Lyman


895


W. J. Hall


596


County Superintendent of Schools.


J. W. Perry


816


W. C. Holliday


628


Scattering


8


County Surveyor.


J. Chinnoworth.


893


John Johnson.


595


Coroner.


W. H. Huyck.


858


Darius Wilcox.


613


Proposition to Loan Poor Fund.


For it.


403


Against it.


411


Proposition to buy a Poor Farm.


For it ..


804


Against it.


385


OCTOBER ELECTION, 1870.


Supreme fudge ( full term.)


Chester C. Cole ..


813


Joseph C. Knapp ..


630


Fudge Wright's Vacancy.


James G. Day.


820


P. H. Smyth ..


626


Fudge Dillon's Vacancy.


William E. Miller


820


Reuben Noble.


.


617


Secretary of State.


Ed. Wright.


. .


821


Charles Doer .


629


Auditor of State.


John Russell.


817


W. W. Garner


632


Treasurer of State.


Samuel E. Rankin.


819


William C. James.


628


Register State Land Office.


Aaron Brown


818


D. F. Ellsworth.


628


M. M. Ham.


606


Attorney General.


Henry O'Conor


818


James G. Day.


809


Hugh M. Martin


629


Clerk Supreme Court.


Charles Linderman .


819


Wm. Clelland.


629


Supreme Court Reporter.


E. H. Stiles


819


C. H. Bane.


581


J. G. Shenan


48


Proposition for Constitutional


Convention.


For Convention .


52


Against Convention.


1008


Congress, 5th District.


Frank W. Palmer


793


Ben F. Montgomery ..


646


Representative in General Assem-


bly (vacancy).


D. J. McCoy


785


James Foulks.


652


Fudge District Court-2d District.


M. J. Williams.


806


District Attorney-2d District.


M. H. Jones.


806


County Supervisor.


H. H. Day.


790


Lot Curtis.


712


S. D. Wheeler


668


J. W. Spratt.


742


Jacob Myers.


714


Clerk District Court.


Nelson B. Gardner.


819


A. L. Miller. .


612


Sheriff (vacancy).


George F. Holmes.


790


John C. Best.


614


County Recorder.


J. B. Smith


814


Frank Savacool.


531


Proposition to Build a Fail.


For proposition.


266


Against proposition


1064


OCTOBER ELECTION, 1871.


Governor.


Cyrus C. Carpenter


814


Joseph C. Knapp ...


. .


606


Lieutenant-Governor.


Henry C. Bulis.


817


Fudge of Supreme Court.


John F. Duncombe.


607


10


Digitized hy Google


466


HISTORY OF LUCAS COUNTY.


Superintendent Public Instruction.


Alonzo Abernethy ..


815


Edward M. Mumm.


607


State Senator.


R. A. Dague


775


Robert Parrott.


641


Representative.


David J. McCoy


760


Robert Barnett.


644


County Supervisor.


R. P. Meek.


731


Jacob Myers.


679


County Auditor.


Robert McCormick


792


William E. Lewis. .


609


County Treasurer.


James B. Custer


1383


G. B. Routt.


Sheriff.


1


George F. Holmes


778


John Farber


624


County Superintendent


of Schools.


J. W. Perry


603


J. P. Simpson


731


Wm. Stewart ..


5


County Surveyor.


C. A. Walker


809


John Johnson.


591


Jacob Myers


1


Coroner.


W. H. Huyck.


747


H. Lewis.


384


NOVEMBER ELECTION, 1872.


Electors at Large.


Grant Electors (Rep). ...... 1118


Greeley Electors (Lib-Dem). 698


O'Conor Elec. (straight Dem) 15 Secretary of State.


Josiah T. Young


1122


E. A. Guilbert 740


Charles Baker.


8


Auditor of State.


John Russell


1116


J. P. Cassady.


751


Treasurer of State.


William Christy


1118


M. J. Rohlf


743


D. B. Beers.


8


Register State Land Office.


Aaron Brown


1118


Jacob Butler .


743


Daniel Sherwald ..


8


Attorney-General.


M. E. Cutts (vacancy) .


1119


M. E. Cutts (full term) .


....


1119


A. G. Case (full term)


750


Congress-7th District.


John A. Kasson


1107


O. L. Palmer. .


745


Circuit Judge-and District.


Robert Sloan


1120


E. L. Burton


746


County Supervisor.


H. H. Day ..


1020


W. C. Penick .


815


Clerk of Courts.


Nelson B. Gardner .


1063


Frank Granger


802


W. W. Waynick.


2


County Recorder.


J. B. Smith .


1034


W. W. Waynick.


S19


Scattering


2


OCTOBER ELECTION, 1873.


Governor.


C. C. Carpenter


836


Jacob G. Vale


590


Lieutenant-Governor.


Joseph Dysart


834


C. E. Whiting


593


fudge Supreme Court.


Joseph M. Beck.


833


Benj. I. Hall. .


594


Sup't Public Instruction.


Alonzo Abernethy


834


D. W. Prindle


593


Representative.


E. L. Thompson


809


Isaac Cain.


614


Scattering.


5


County Supervisor


Stephen Julian


806


Jacob Myers.


630


County Auditor.


J. Lee Brown.


684


Robert McCormick


721


County Treasurer.


James B. Custer


1422


I. H. Waynick.


1


Digizedhy Google


467


HISTORY OF LUCAS COUNTY.


Sheriff.


G. F. Holmes


752


County Superintendent of Schools.


J. J. Allen


720


N. B. Gardner


802


W. N. Colegrove


193


J. P. Simpson . .


500


County Surveyor.


F. C. Fearing.


788


W. K. Larimer


639


Coroner.


H. S. Millan


827


James Gallagher


499


Scattering


9


OCTOBER ELECTION, 1874.


Secretary of State.


Josiah T. Young.


832


David Morgan.


651


Auditor of State.


Buren R. Sherman .


830


Joseph M. King.


653


Treasurer of State.


William Christy


830


Henry C. Hargis


653


Register State Land Office.


David Secor.


830


Robert H. Rodermell.


652


Attorney-General.


M. E. Cutts.


828


John H. Keatley.


653


Clerk Supreme Court.


Edward J. Holmes


830


George W. Ball.


653


Reporter Supreme Court.


John S. Runnells


829


James M. Weart.


652


Congress-7th district.


John A. Kasson


736


J. D. Whitman


717


Fudge District Court-2nd district.


M. J. Williams


S03


Joseph C. Knapp.


697


District Attorney-2nd District.


T. M. Fee.


750


Joseph .C. Mitchell


727


M. j. Williams


2


State Senator, 6th District.


B. F. Arnold.


821


James Rice


668


County Supervisor.


John Murray.


744


G. B. Routt


668


J. W. Sprott.


735


Clerk of Courts.


Frank Granger ..


667


County Recorder.


J. B. Smith .


816


Johnson Markle


661


OCTOBER ELECTION, 1875.


Governor.


Samuel J. Kirkwood.


1058


Shepherd Leffler.


940


Lieutenant-Governor.


Joshua G. Newbold.


1040


E. B. Woodward.


936


Fudge of Supreme Court.


Austin Adams.


1066


William J. Knight.


916


Superintendent Public Instruction.


Alonzo Abernethy


1065


Isaiah Doane.


934


Senator-6th District.


Samuel L. Bestow


951


S. H. Mallory.


1017


D. M. Baker


3


Representative.


George W. Hopkins


958


Dan. M. Baker.


999


County Supervisor.


Hugh Larimer.


1057


A. M. Hood ...


931


County Auditor.


J. Lee Brown. .


993


W. K. Larimer


988


County Treasurer.


James B. Custer


1016


W. E. Lewis.


965


Sheriff.


G. F. Holmes


1038


G. B. Routt.


928


County Superintendent Schools.


Andrew Day.


1070


J. P. Simpson. .


903


County Surveyor.


F. C. Fearing.


1021


J. A. Barnhouse


969


Coroner.


H. S. Millan.


1049


Digitizedhy Google


468


HISTORY OF LUCAS COUNTY.


James Gallaher.


912


Proposition to Build Fail and


Failor's House.


For Proposition


419


Against proposition


914


NOVEMBER ELECTION, 1876. Presidential Electors at Large. Hayes electors 1478


Tilden electors


1044


Cooper electors.


8


Judges Supreme Court.


James H. Rothrock (short term of new judge) .......


86


William Graham (short term


of new judge ..


68


Wm. H. Seevers (Judge Cole's


vacancy.).


696


Lieutenant-Governor.


Walter I. Hays (Judge Cole's


Frank T. Campbell


1215


vacancy.).


515


W. C. James.


832


James H. Rothrock (full term) 1389


William Graham


3


980


William H. Seevers



1477


Walter I. Hays


1047


Secretary of State.


Josiah T. Young ..


1477


John Stubenraugh ..


1047


Auditor of State.


Buren R. Sherman


1476


William Groneweg


1048


Leonard Brown.


8


Treasurer of State.


George W. Bemis


1476


Wesley Jones.


1047


George C. Fry


8


Register State Land Office.


David Secor


1475


N. C. Ridenour.


1048


George M. Walker.


8


Sup't. Public Instruction.


C. W. Von Coelln (vacancy) 1476


J. A. Nash


8


Attorney-General.


J. F. McJunkin ..


1479


J. C. McCook ..


1045


Congress-7th District.


H. J. B. Cummings


1477


Samuel J. Gilpin.


1047


Andrew Hastie ..


8


Fudge of Circuit Court-2d Dis- trict.


Robert Sloan


1476


County Supervisor.


Stephen Julian


1348


Robert Ramsey.


1157


Clerk of Courts.


John W. Perry.


1262


Cyrus F. Temple ..


1207


County Recorder.


Adrew D. Gray


1435


David E. Burns.


1078


OCTOBER ELECTION, 1877.


Governor.


John H. Gear (Rep.).


1203


John P. Irish (Dem.)


804


Elias Jessup (Prohi.).


12


D. P. Stubbs (G. B.)


103


A. Macready .


83


Fudge Supreme Court.


James G. Day.


1214


H. E. J. Boardman


834


John Porter.


81


Superintendent Public Instruction.


Carl W. Von Coelln


1214


G. W. Cullison.


831


E. B. Kephart


2


S. T. Ballard


83


Representative.


N. B. Gardner


897


S. H. Mallory


1137


County Supervisor.


J. G. Woodard


1195


Wm. Nickell.


860


Chas. Oehlman.


80


County Auditor.


J. Lee Brown


1202


W. E. Lewis.


878


County Treasurer.


Elijah Lewis.


1116


J. W. Sprott.


933


Sheriff.


George F. Holmes.


1091


William Skidmore ..


1018


County Sup't of Schools.


Lewis A. Culbertson


1165


J. P. Simpson


884


F. L. Lisk.


64


County Surveyor.


S. D. Roddy.


1220


Digitized hy Google


469


HISTORY OF LUCAS COUNTY.


Scattering


5


Coroner.


H. S. Millan .


1203


James Gallagher


878


Scattering .


21


OCTOBER ELECTION, 1878.


Secretary of State.


J. A. T. Hull.


1074


E. M. Farnsworth.


1127


Auditor of State.


Buren R. Sherman


1073


Joseph Eiboeck


1175


Treasurer of State.


George W. Bemis


1077


M. L. Devin .


1125


Register State Land Office.


James K. Powers.


1074


M. Farrington.


1123


fudge of Supreme Court.


James H. Rothrock


1061


Joseph C. Knapp.


951


J. C. Knapp. ...


184


Attorney-General.


John F. McJunkin


1077


John Gibbons.


1125


Clerk Supreme Court.


Edward J. Holmes


1075


Alex. Runyan ..


1123


Reporter Supreme Court.


John S. Runnells.


1074


John B. Elliott ..


1127


Congress-7th District.


H. J. B. Cummings.


1077


E. H. Gillett.


1113


Fudge District Court-2nd District


T. M. Fee


1055


E. L. Burton


1142


J. C. Knapp


7


District Attorney-2d District.


W. H. Tedford


1066


R. B. Townsend


1133


County Supervisor.


Isaac Kinesey


1142


E. C. Boggs


1049


Clerk of Courts.


J. W. Perry


1024


-


W. K. Larimer


1162


OCTOBER ELECTION, 1879.


Governor.


John H. Gear (Rep.)


1466


H. H. Trimble (Dem.).


896


Daniel Campbell (G. B.).


. .


Lieut. Governor.


408


Frank T. Campbell


1472


J. A. O. Yeomans


886


M. H. Moore.


412


Fudge Supreme Court.


Joseph M. Beck


1471


Reuben Noble


884


M. H. Jones


414


Superintendent Public Instruction.


Carl W. Von Coelln


1474


Erwin Baker


882


J. A. Nash


411


State Senator-5th District.


W. M. Wilson


1335


S. H. Mallory


958


W. H. Robb


424


Scattering.


15


Representative-10th District.


Warren S. Dungan


1451


Robert Stanley ..


1277


County Supervisor.


H. H. Day


1364


D. G. Bonnett


1356


County Auditor.


J. Lee Brown.


1452


T. F. Enslow


1250


County Treasurer.


Elijah Lewis.


1484


W. S. Baker


1270


Sheriff.


J. R. Landes


1441


J. T. Skidmore


1320


Sup't of County Schools.


S. A. Culbertson*


1527


Rude Daily.


1201


County Surveyor.


S. D. Roddy.


1486


A. C. Hickman


1246


Coroner.


H. S. Millan.


1476


James Gallagher


1276


* Resigned, and J. M. Hanlin appointed by board of supervisors, April 8, 1881, to fill the unexpired term.


Digilized hy Google


470


HISTORY OF LUCAS COUNTY. NOVEMBER ELECTION, 1880.


TOWNSHIPS.


Benton.


Cedar.


Chariton.


English.


Jackson.


Lincoln.


Liberty.


Quer Creek


Pleasant.


Union.


Warren.


Washington.


White Breast


Totals.


For Presidential Electors at Large:


Garfield electors ..


90 116 345;


87 125 130 87 77


93 101 113 152 83 1599


Hancock


52


23|237 35


0


8


94 119


66 80 48 12


45 29


63 36


62 9


16 1


815


For Secretary of State:


John A. T. Hull (Rep.).


90


118|845


87


127


129 87


77


93 101


113 155 83 1604


A. B. Keith (Dem.).


52


77


94


66 80 48


45


69


62


105


66 1019


George W. Walker (G. B.)


2


23 230 35


8.119


12 18 26


29


36


9


17


1


316


William V. Lucas.


90 118 345


87


127


130 87


177


93 102 45


118 155 62


9


17


1


316


For Treasurer of State: Edwin H. Conger.


90 118/346


87


127


180 87


77


93 102


113 155 83 1608


Martin Blim.


52


0 23 236 85


8 119


12 15 26


29


86


9


17


1


316


For Register State Land Office:


James K. Powers ..


90 118 346


87 127


130 87


77


93 102


113 155


88 1608


Daniel Dougherty


52


23 236


76


94


66 80 48


45


63


62


105


66


1016


Thomas Hooker ..


2


35


9


8 119


12|13 26


29


36


9


17 1


816


For Attorney General:


Smith McPherson.


90 118 343


87 127


77 130 87 66,80 48


45


63


62 105 66 1016


W. A. Spurrier .


2


35


9


119


12 13 26


29 36


9


17 1


316


For Congress-Seventh District:


90


111 333


64 125


129 85


130 87


77


94 102


113


157 89 1611


For Clerk of Courts: S. F. Stewart .


82


118 227


78 125


100|85


175


91 99


93 157


52


|1382


W. K. Larimer.


57


56 340


91


29


102 90


175


74 101


78 119,92 1484


For County Recorder: Richard Reed. G. N. Mitchell.


56


57 289


86 213


82 94


78


74 109


77 120 72 1402


For County Supervisor : Sydney Wells. Robert Barnett.


54


61


250


84 212


80 93


73


100


77


119 73 1359


Constitutional Convention: For Convention . Against


27


40


124


93


63


72|85


76


31


117


44 129|51 77 88/36


859.


Proposition to Build Jail: For Proposition.


41 122


400


112


157


154


62


28


110


86


92 47


167 25


51


1582


Against


18


30


50


87


32


25 88


82


5


78


51


4


16 107


61


637


Against


16


17


38


8


5 50


2


80


20


3


. .


234


. .


1


96


·


9


2


1


1


12


122


For Judge Circuit Court-Second District: H. C. Traverse ... J. W. Freeland.


54


58 244


87 127 84 200


78 93 74


73


99


71


120 66 1323


87


118 295


85|127


127 86


78


79


91


108


157 78 1521


89 107 313


87 127


128 87


92 101


|105


156


77 1546


32


66 203


27


79


52 49


24


74


92


151 83 1589


E. H. Gillette (G. B.).


54


60|151


99


210


7090


78


77 87 96 108 103


72


123 55 1237


S. H. Mallory (Dem.).


52


23 237


75


94


66 80


48


63


105|66 1016


G. V. Swearengen. .


2


35


0


8


119


12 13|26


29


86


63


62


105


66 1016


Matthew Farrington


2


76


94


66 80


48


45


93 102


113 155


83 1605


Charles A. Clark


52


23 236


76


94


18 26


108 66 1020


Weaver


2


This completes the "Political Record" of Lucas county, from its organization to the present time. From April, 1852, to and including 1880, it is substantially complete. From 1849 to 1852, such of the records as we were able to gather from the meager records of the county com- missioners is given; and it is a source of regret that it was not preserved, so it could be presented here in a historic form.


Dlgszed by Google


27


56 105


32


61 47 70


68


580


Amend't to Strike "White" from Constit'n For Amendment.


922


John A. Kasson (Rep.). ...


90 118 346


For Auditor of State:


1607


Charles I. Baker.


76


74


471


HISTORY OF LUCAS COUNTY.


The record of the several boards of supervisors since the organization of the system of one member chosen by and from each each township, in 1860, until it was changed-reduced to three members, one chosen from the county-at-large for three years-in 1870; will be found in the chap- ter on " Early Courts," preceding; inasmuch as the " Board of Super- visors " succeeded the county court, and performed some of the functions of a court.


However, the member chosen each year from the county-at-large, since 1870, appears in the foregoing records.


FINANCIAL REVIEW.


The financial history of Lucas county is, in the main, creditable to its people and officials. In the early days, the public business covered so little ground, but little attention was required to keep the records, com- pared with its complicated character of to-day; yet, owing to the scarcity of rightly-made books, it was no small task for the officers to manage their affairs as they should do, and keep connectedly and consecutively, clear records of every thing so as to be understood by posterity, when the makers thereof had gone where such records are not kept. The early-day officials, too often trusted to memory, or made scrap memoran- dums, not now easily distinguished. And now, too, many of these papers appertaining to the early business are known to be lost, no regu- larity and system having been observed in their care and preservation. Some excuse can be offered in behalf of the first officials, many of whom had no previous training in public business, and, as said before, they had no books, and generally affairs were in an embryotic state.


In those days, the office of treasurer was combined with that of recorder and collector. He had not only a business headquarters, and the custody of the public funds, but it was also a part of his duty to call upon delinquent tax-payers, in order to secure their assessments. Coupled with these onerous duties was rather inadequate remuneration, and but few men sought the place, perhaps, because the emoluments thereof were not sufficient to warrant any energetic effort. It was reserved for another generation to seek office for the spoils. In the early days sala- ries were meager, and the temptation to use the public funds-the guards thrown around and the methods of examination not being equal to those now existing-was stronger oftentimes than the determination to do right. Without desiring to make any invidious comparisons between the past and the present, it may not be improper to say, that the county treasurer contributed more often to the funds of private individuals, than the


Digitized hy Google


472


HISTORY OF LUCAS COUNTY.


reverse. Thrice in the history of Lucas county has its financial back- bone been fractured, of which more will be said further on in this review. These mishaps, however, have not been serious to the public credit, as every obligation or promise to pay has been promptly honored. Although enterprise has impelled the expenditure of many thousands of dollars for railroads, for county buildings, school houses, bridges, etc., yet every dol- lar of county obligations has been met at maturity, and the county has no debt. Lucas county warrants are worth one hundred cents on the dollar, a fact which but few western counties can announce to the world.


In this connection it may not be uninteresting to give some general observations and facts concerning taxation, and the processes by which various countries succeed in obtaining revenue from willing, but more often unwilling subjects.


What are taxes? Cooley, in his work on the "Law of Taxation," says:


" Taxes are the enforced proportional contribution of persons and property levied by the authority of the state for the support of the government and for all public needs. * * The citizen and property owner owes to the government the duty to pay taxes, that the government may be enabled to per- form its functions, and he is supposed to receive his proper and full compensa- tion in the protection which the government affords to his life, liberty and property, and in the increase to the value of his possessions by the use to which the money contributed is applied."


Adam Smith's well known maxims-four in number-are endorsed by a majority of modern writers on the principles of taxation. John Stuart Mill, in a preface to this quotation, says "they are classical," and are "generally concurred in by subsequent writers." The four famous utter- ances have been condensed, in substance, as follows:


" First .- The subjects of every state ought to contribute to the support of the government, as nearly as possible, in proportion to the revenue which they enjoy under the protection of the state.


" Second .- The tax which each subject should pay, ought to be certain, and not arbitrary. The time, manner of payment, and the amount ought to be thor- oughly understood by the constitution, and by everybody else. When this is not the case, every person subject to the tax is more or less in the power of the assessor, or tax gatherer, who can either aggravate the tax upon any obnoxious contributor, or extort by the terror of such aggravation, some present or perqui- site for himself. The uncertainty of taxation encourages the insolence, and favors the corruption of an order of men who are naturally unpopular, even where they are neither insolent nor corrupt. The certainty of what each man ought to pay, is a matter of so great importance, that a small degree of uncer- tainty is a greater evil than a considerable degree of inequality.


" Third .- Every tax ought to be collected at the time, or in the manner, most likely to be most convenient to the contributor. A tax on lands should be collected at the time when rents are usually paid.


:


Digitizedby Google


-


473


HISTORY OF LUCAS COUNTY.


" Fourth .- Every tax ought to be so continued, as both to take out and keep out of the pockets of collectors as little as possible over and above what it brings into the public treasury. There are four ways in which the tax-payers can pay more money than the state receives. One of these is to be found in a complex and cumbersome system of collection, whereby a large amount of machinery may be employed whose cost of running may involve a considerable amount of the taxes received. In the second place, it is calculated to divert a portion of the labor and capital of the community from a more to a less productive employ- ment. In the third instance, those who incur forfeitures by attempting to evade are frequently ruined, and thereby, the community is deprived of the advantage which would result from the employment of their capital. And again, in this case, an injudicious tax creates great temptations to smuggling. The fourth manner in which more may be taken out of the tax payer's pockets than gets into the public treasury, is to be found in the frequent visits and odious examinations of revenue agents which are not only expensive and vexatious, but they have the tendency, by their restrictive character, to oppose obstacles to improvements in the processes of manufacture."


It may be said that all taxation in civilized countries is founded upon these maxims, with little, if any variation. There can be no dispute as to the value of the principles involved in them; it is only in their inter- pretation and application that there have arisen differences. These differ- ences apply more especially to the first maxim, and involve the methods of securing the equality of taxation, and which is, at this time, the prob- lem which statesmen and economic writers are trying to solve. In fact, every system is an attempt to secure a revenue through some system which will produce the smallest degree of inequality. To secure this, there have been tried a thousand and one forms of taxation.


.


The people of the United States, of Iowa, of Lucas county, know but little of the burdens of taxation. Here the taxes are merely local, so far as the great majority of the people is concerned; the levy being confined to real estate and personal property. The people of this country contrib- ute little or no tax toward the support of the national government, unless they indulge in the use of spirituous and malt beverages and tobacco. From these unnecessary luxuries, and other things not absolutely neces- 'sary to the needs and comforts of the masses, the national government derives the greater part of its revenue. We frequently hear a great many platitudes and theories concerning the burdens of taxation imposed by the American system of. protection. We read in the free-trade jour- nals about taxes upon every article which enters into the mouth, or covers the back, or is placed under the feet-taxes upon everything which is pleasant to see, hear, feel, smell, or taste-taxes upon warmth, light, loco- motion-taxes on everything on earth, and everything under the earth- on everything that comes from abroad, or is produced at home-taxes on the raw material-taxes on every fresh value that is added to the world




Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.