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