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 FIFTY-FOURTH GENERAL ASSEMBLY, 
 
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 SESSION COMMENCING JANUARY 2, 1860. 
 
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 COLUMBUS: 
 
 RICHARD KEVINS, STATE PRINTER 
 
 1860 
 
MESSAGE 
 
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 OF THE 
 
 GOVERNOR OF OHIO, 
 
 TO TIIE 
 
 FIFTY-FOURTH GENERAL ASSEMBLY, 
 
 AT THE 
 
 SESSION COMMENCING- JANUARY 2, 1860. 
 
 COLUMBUS 
 
 RICHARD NEYINS, STATE PRINTER. 
 
 1860 . 
 
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 GOVERNOR’S MESSAGE. 
 
 Fellow-Citizens of the Senate and House of Representatives: 
 
 The people, with whom is the sole sovereignty of the State, have com¬ 
 mitted to yon, for theffifth biennial period under the existing Constitution, 
 the legislative authority of the Commonwealth. Upon this first secular 
 day of the new year you assume the great' function thus assigned to you, 
 and enter upon the performance of your important duties. 
 
 ^ Powers of government, delegated by the people of free States to chosen 
 Iiepresentatives, whether Legislative, Judicial or Executive, are sacred 
 trusts. The people who honor, by such proofs of confidence, those whom 
 they select for employment in public functions, have a clear right to expect 
 from them fidelity, zeal, and unremitting diligence in the promotion of the 
 public good. Having confided, by election, the powers of government to 
 citizens of their choice, they return to their respective avocations trusting 
 confidently that all public interests and public rights will be diligently 
 promoted and faithfully guarded, and that each individual will be fully 
 protected by equal laws and impartial administration, while contributing, 
 m his sphere, to the general, good by private thrift. How weighty the 
 obligation which such confidence must impose on right-minded men! 
 How deep and earnest the solicitude which all true-hearted representatives 
 must feel, that neither by remissness, nor by indifference, nor by abuse, 
 the just expectations of a generous people may be disappointed! 
 
 L o extraordinary changes in the condition of the State have occurred 
 during tne past year. Private and public affairs have gradually recovered 
 from the depressing effects of financial revulsion and official delinquency. 
 Health has invigorated and sustained the energies of industry. The 
 labors of the field, though frustrated in several counties as to important 
 
4 
 
 crops, by the severe and unusual frost of June, have, nevertheless, been 
 rewarded by a harvest fully equal, in the State at large, to those of ordi¬ 
 nary years. In mining, manufacturing, and commercial, as well as in 
 agricultural pursuits, improved machinery and processes, augmented capi¬ 
 tal, and increased numbers of laborers, have yielded proportionally 
 increased returns. Institutions of Keligion, Education, and Charity, 
 whether organized by the voluntary zeal of individuals or the wise provi¬ 
 dence of the State, have contributed, in full measure, to improvement, 
 melioration and progress. Solid growth, substantial prosperity, and social 
 order, distinguish alike the condition of the State and the people, and 
 demand grateful 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 attention to our material resources as 
 thus exhibited, and their relations to the general 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 proportion to value. The 
 exceptions to the practical application of the rule, admitted by the Consti¬ 
 tution and by law, are of properties belonging to individuals not exceed¬ 
 ing 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 purposes. 
 
 In order to give practical effect to the intention of the Constitution, pro¬ 
 vision has been made by law for periodical valuations. All lands and 
 town lots whatever, 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 exhibit, if the law be intelligently and faithfully executed, the pro¬ 
 gressive increase or diminution of wealth in the State, and in each locality, 
 with approximate correctness. 
 
 Some deductions and some additions must be made on account of that 
 property which is taxed more than once in different forms, and of that 
 
5 
 
 which, through the negligence of assessors, or in spite of their vigilance, 
 will, under every system of taxation, escape just contribution. Some 
 additions must also be made to the official appraisements, on account of the 
 disparity which is always found to exist between the average assessment 
 and the average market value. It is to be remembered, also, that valua¬ 
 tions must always be affected necessarily by the general circumstances of 
 the country. In a time of extraordinary apparent prosperity and general 
 expansion, valuations may be too high; and in a time of revulsion and 
 great depression will almost certainly be too low. With the corrections 
 suggested by these considerations, the valuations of each year, and especially 
 of each sixth year, will supply the means of ascertaining, with some reason¬ 
 able approximation to accuracy, the actual amount of property within the 
 State. 
 
 Nearer approaches to absolute exactness will doubtless be constantly 
 made, as experience shall suggest more perfect legislation, and clearer appre¬ 
 ciation of the duties enjoined by it shall secure moie complete and faithful 
 listings and appraisements. Every citizen and every assessor should bear 
 in mind that the assessment of property at its true value does not increase 
 the amount of taxes to be paid by proprietors. If the aggregate 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 apportionment of public burdens 
 among the people. Whoever, therefore, causes his property to be listed at 
 less than actual value, evades his just share of public contribution, and 
 unjustly increases the proportions of his fellow-citizens. 
 
 A succinct account of the various systems of taxation adopted in this 
 State, and of the valuations made, will illustrate these observations, and will 
 enable you the better to understand our present condition. 
 
 For many years no provision for general valuation constituted part 
 of the revenue system of Ohio. All lands were classed as first, second or 
 third rate, and taxes for the support of the State government were raised 
 by assessments according to rate, varying, at first, from twenty to sixty 
 cents, and, at last, from seventy-five to one hundred and fifty cents on each 
 hundred acres. The assessments were fixed by legislative enactment, with¬ 
 out reference to the different values of different tracts of the same rate. 
 
 Taxes for county and township purposes were levied on town lots and 
 buildings according to appraised value, and on a few specified classes 0£ 
 animals, valued at certain rates per head, by law, without appraisement. 
 
6 
 
 That this system was inconvenient and inequitable, is very manifest. 
 The assessment of taxes for State and county purposes, on different descrip¬ 
 tions of property, was productive of no little embarrassment and difficulty; 
 while the assessments according to rates, and not according to value, 
 resulted in great and grievous inequality, which became more and more 
 conspicuous and vexatious with the progressive but very unequal increase in 
 the value of lands. In 1824,the taxes levied for State purposes in Hamil¬ 
 ton county amounted to $2,080, while Athens, with less than one-thirteenth 
 in value of the real property in Hamilton, paid taxes of the same description 
 to the amount of $2,142. 
 
 It was not until 1825, however, that this system,—if system it may be 
 called,—was abandoned. In that year,—distinguished in our annals by 
 the coincident adoption of practical and efficient measures for common 
 school education, internal improvement by canals, and taxation according 
 to value,—provision was first made, by legislative enactment, for the valua¬ 
 tion of real property at its true value in money. The amount of personal 
 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, without reference to the amount of cap¬ 
 ital actually employed by different members of the same class. The 
 values of the animals subjected to taxation were still fixed by the legisla¬ 
 ture without appraisement, and the list of exempted property was very 
 large, including, not only real property used for educational, religious and 
 charitable purposes, but mills and factories almost or quite without 
 exemption. 
 
 It will be seen, therefore, that the act of 1825 initiated, rather than 
 established, the rule of valuation, and taxation according to value. But 
 this was no small merit, and it was enhanced by the introduction of a 
 uniform system of levies for all purposes, both State and local, and of a 
 provision for the equalization of valuations as between individuals, by 
 County Boards, and as between counties by a State Board of Equaliza¬ 
 tion. Both, in substance, still make parts of our revenue system. 
 
 It will be admitted, of course, that the valuation directed and made un¬ 
 der the act of 1825 affords no satisfactory measure 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 equitable ap¬ 
 portionment of public burdens among the citizens. The whole number 
 
7 
 
 of acres subject to taxation, returned by the assessors, was 15,143,309; 
 the average value per acre, as equalized by tbe Board of Equalization 
 was $2 47; tbe total value of lands was $37,714,225; of town lots, 
 $7,321,034 ; in all $45,035,259. 
 
 The act of 1825 fixed no period for a second general valuation. The 
 appraisement made under it was to remain unaltered until further legisla¬ 
 tion. The county assessors, however, were required to ascertain in the 
 spring of each year, what land had become liable to taxation during the 
 preceding year, and what new permanent improvements had been made 
 by structures on lands. The value of this land and these improvements, 
 annually ascertained by the assessors, together with that of all taxable 
 personal property, computed according to arbitrary rates fixed by law, 
 added annually to the equalized value of the real property, was to consti 
 tute the Grand List, and form the basis of taxation for the current year. 
 
 Thus, in 1826, the valuation permanently settled by the Board of Equal¬ 
 ization, with the valuations, in the spring, of lands recently become taxable, 
 of new improvements, and of personalty, constituted the first Grand List 
 under the act, upon which were to be assessed the necessary levies for 
 State, County and Township 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 relating to taxation were introduced in 
 1831. An act of that year enlarged very considerably the descriptions of 
 taxable property; reduced the list of exemptions, and extended the appli¬ 
 cation of the principle of appraisement and proportioned contribution. It 
 did not disturb, however, the valuation of real property equalized in 1825; 
 and it still retained, in some of its applications, the principle of arbitrary 
 valuation by the legislature. 
 
 At length, after the lapse of nine years, a revaluation of all real property 
 was directed by the legislature in 1834; was made the same year, and was 
 equalized in 1835. The property revalued consisted of the descriptions 
 made taxable by the act of 1831; for the act directing the revaluation had 
 made no change in the subjects of taxation. 
 
 The result exhibited a striking increase. 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, exclu- 
 
8 
 
 sive of four counties, whose returns had not been received, to $95,927,896. 
 In nine years the value of taxable property had increased $37,452,889. 
 
 A third valuation was made in 1840, and was equalized in 1841. The 
 subjects of valuation were still defined by the act of 1831. The equalized 
 valuation 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 concerning taxation took place in 1846. 
 Important additions were made to the descriptions of taxable property; 
 exemptions 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 appraisement was for the 
 first time applied to all objects of taxation to which, in the nature of things, 
 it was applicable; clear directions were given for the annual listing and 
 valuation of lands becoming taxable for the first time, of improvements, 
 and of all personal property; a new valuation of all real property was 
 directed, and provision was made for future valuations in every sixth 
 year. 
 
 The first general valuation required by this act, being the fourth in the 
 whole series, was made in 1846, and was equalized the same year. The 
 influence of the wise provisions of the new law was conspicuous in its 
 results, which for the first time approximated, though still remotely, the 
 actual value of the real property in the State. The value of that descrip¬ 
 tion of property, as equalized, was $324,495,804. 
 
 The Grand List of 1847, embracing this equalized valuation, the spring 
 valuation of personal property amounting to $83,964,430, and the other 
 usual spring valuations, exhibited an aggregate of $410,763,160. The 
 increase in six years had been almost incredible. It was $281,409,503. 
 
 Before the time for the second valuation under the act of 1846 arrived, 
 a new Constitution had been adopted. The principle of 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 
 Assembly under the new Constitution, provided for a general valuation 
 and equalizatien of real property in 1853, and every sixth year thereafter. 
 In pursuance of this act, the fifth general valuation took place and 
 was equalized in 1853. The aggregate of the equalized valuation 
 
 4 
 
9 
 
 was $558,725,542. The personal property listed the following spring was 
 valued at $297,061,572. The Grand List for 1854, including with these 
 values those of the lands and new improvements listed in the spring, was 
 $866,929,982. The increase in seven years had been again startling. It 
 was $456,166,822. 
 
 The appraised now more closely approached the real value, and no such 
 apparently 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. Accord¬ 
 ing 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,- 
 
 i _ 
 
 918,151. The lists of personal property included in the spring valuations, 
 are not yet made. Should they show an increase during the year propor¬ 
 tioned to that of the real property during six years, the amount will not 
 be less than $257,000,000; and the general aggregate, assuming that the 
 total valuation of realty will not be reduced by equalization, will be about 
 $900,000,000. The increase for six years will be about $33,000,000. 
 
 The Grand List of 1860 will doubtless show, with reasonable accuracy, 
 the true amount of taxable property in the State. Eeturns 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 Com¬ 
 missioner of Statistics, basing his opinion on reports of actual sales, esti¬ 
 mates 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, 
 educated, energetic and indefatigable, and possessed of such a mass of 
 means, created by the skill and industry of two generations, presents a 
 striking picture of progress and power. 
 
 I venture to suggest the expediency of directing the general valuations 
 of real estate, after the next, to be made once in five years; so that the re¬ 
 sults obtained under State authority, may be easily compared with those 
 obtained under Federal in the census years ; while those obtained by the 
 general valuation in the intermediate years, and the annual estimates, will 
 
10 
 
 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 description, State, corporate, com¬ 
 mercial and every other, is now estimated at $240,000,000; but of these 
 not less, probably, than one-third would be cancelled by payment of other 
 debts embraced in the same aggregate. The whole existing debt, constitu¬ 
 ting a real charge upon the whole existing property, hardly, if at all, ex¬ 
 ceeds $160,000,000 ; about one-sixth of its value. If this sum be com¬ 
 pared, not merely with the entire property, but with the entire products of 
 the State, which according to my estimate in 1858, amounted in 1857 to 
 $261,867,500, and doubtless exceeded that sum in 1859, or with the prob¬ 
 able net products after deducting the consumption, direct and indirect, of 
 the people, the gratification afforded by the spectacle of our general pros¬ 
 perity, will not be sensibly abated. 
 
 While this review of the progressive development of our revenue sys¬ 
 tem and of our material resources, must necessarily inspire a just confi¬ 
 dence in the physical energies and financial strength of our great com¬ 
 monwealth, it will also serve, I trust, the humbler purpose of contributing 
 to a clearer understanding of the relations of taxation and disbursement to 
 means of contribution, and of the necessity of carefully observing these re¬ 
 lations in levies and appropriations. 
 
 The fundamental principle of our revenue system, that all property, not 
 exempted upon overruling considerations of policy, shall contribute to nec¬ 
 essary public expenses in just proportion to value, is now firmly estab¬ 
 lished in the convictions 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 contribution, 
 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 that it is easily understood, and that the 
 result of any given rate of assessment cannot materially deceive expecta¬ 
 tion. As the Grand List supplies the basis of revenue, and as the neces¬ 
 sary means to meet all State, County and municipal expenses are provided 
 by assessments for State purposes on the entire list and for local purposes 
 on the property listed within the respective localities, legislative adjust¬ 
 ment of levies to the public needs, and of appropriations to levies, can 
 never be difficult. The rates of levy being fixed, the revenue for the 
 years intervening between general valuations can always be predicted with 
 
11 
 
 reasonable certainty. The equalized valuation is the permanent, and the 
 annual valuations are the variable elements of the Grand List. The equal¬ 
 ized valuation once made remains unchanged until the next valuation year. 
 The first Grand List after equalization exhibits the aggregate subject to 
 contribution; and the Grand Lists of subsequent years until a new valua¬ 
 tion, will, of course, exhibit the same aggregate, increased or diminished 
 only by the increase or diminution of the annual valuations. The Grand 
 List of no year except immediately after a general valuation, or in conse¬ 
 quence of some legislative action, the results of which the Legislature 
 must of course foresee, can differ widely from that of the preceding year. 
 
 The General Assembly convened in any year, has, therefore, always at 
 hand the means of ascertaining, with substantial accuracy, the revenues of 
 that and the next fiscal year. Levies already 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 Legislature itself, 
 will produce the latter. With a given basis and given rates it is easy to 
 compute revenue. 
 
 With these observations it seems proper to submit to you a suggestion 
 more than once addressed to your predecessors:—that it is indispensable 
 to every sound financial system that appropriations be limited by revenues, 
 and expenditures by appropriations. The derangements which have some¬ 
 times 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 appropriations beyond revenue, or 
 expenditures beyond appropriations. When so justified, the appropria¬ 
 tions in the former case should be promptly provided for by taxation, and 
 the expenditures in the latter case should be as promptly reported to the 
 Legislature for its judgment and sanction. 
 
 I embrace this occasion to suggest the expediency of requiring, under 
 suitable penalties for omission, all officers having charge of works or insti¬ 
 tutions, to state distinctly, in connection with each annual report, whether 
 any debts, beyond appropriations, were outstanding at the close of the 
 year, and, if any, their precise nature and amount. For all such debts the 
 officers contracting them are, under existing laws, personally responsible,, 
 and their payment, without express legislative sanction, out of any subse¬ 
 quent appropriation, should be strictly prohibited. 
 
 In this connection I also renew my recommendation of an appropriation 
 
12 
 
 for each year of a sum sufficient to provide against unforeseen emergen¬ 
 cies, subject only to the warrants of the Governor, to be drawn on satis¬ 
 factory evidence of necessities unexpectedly requiring extraordinary expen¬ 
 ditures. 
 
 The public welfare would likewise be promoted, in my judgment, if the 
 several officers of the Executive Department were organized as an Execu¬ 
 tive Council, and required to meet from time to time, and whenever con¬ 
 voked by the Governor, for consultation and action in regard to public 
 interests. The sanction of such a Council to the drafts on the contingent 
 appropriation just proposed, would constitute an ample guaranty against 
 improvidence and abuse. 
 
 The whole amount of receipts into the Treasury during the last year was 
 $3,520,154, and the balance from the preceding year was $226,118. The 
 total sum subject to disbursement in 1859, was $3,746,272. 
 
 Of this sum $22,000 was realized from drafts in anticipation of the rev¬ 
 enue of 1860; $2,939,733 were received from levies, on the Grand List of 
 1858, of one mill and a half on the dollar for Common Schools; one-tenth 
 of a mill for School Libraries; nine-tenths for Sinking Fund; seven-twen¬ 
 tieths for reimbursement of Temporary Loan; and seven-tenths for general 
 expenses of State Government. These levies, amounting in the aggregate 
 to three mills and eleven-twentieths on the dollar, assessed upon the taxa¬ 
 ble valuation of $840,800,031, exhibited by the Grand List of 1858, would 
 have produced, if fully collected, $2,984,840. The difference between this 
 sum and the revenue actually received—about forty-five thousand dollars— 
 is attributable to costs of collection, variations between delinquencies 
 unpaid and delinquencies collected, and errors in assessment. 
 
 The principal sources of revenue, other than levies, are Tolls and Water- 
 rents on the Public Works; collections of Surplus Revenue; Proceeds of 
 sales of lands; Convict labor; and Canal, Turnpike and Railroad Divi¬ 
 dends. Of receipts from these and other sources besides levies, some, classed 
 as revenue, cannot properly be considered such. Proceeds of over work 
 of convicts, for example, and collections on old claims, and advances from 
 contingent funds of Executive Officers are not properly revenue; but either 
 simple deposits, or means made money, or mere transfers from one account 
 to another. It is to be observed, moreover, that more than the whole 
 realized from all sources, except levies, is either absorbed by the expenses 
 of the Public Works, and the Penitentiary, or specifically appropriated to 
 
13 
 
 the Sinking Fund for the payment of interest and principal of the Public 
 Debt. 
 
 For the annual expenses of the State in Education, for Benevolent Institu¬ 
 tions and for all departments of the State Government, no substantial reli¬ 
 ance can be placed on any other sources of revenue than the annual levies. 
 
 The whole amount of disbursements during 1859, upon all accounts, 
 was $3,552,304, and the balance in the Treasury at its close, was $193,276. 
 
 A more particular review of the several branches of collection and dis¬ 
 bursement will present, in a still clearer light, the financial transactions of 
 the year. For the support of the State Government and Institutions there 
 was collected during the year, from levies on the Grand List, the sum of 
 8603,647. Receipts from licenses and auction duties; from the Penitentiary; 
 from taxes on Banks and from claims collected, together with the balance 
 at the close of 1858, increased this sum to $884,107. From this sum several 
 amounts, not properly constituting revenue, should be deducted, leaving 
 the true sum for disbursement, $868,950. Of this there was disbursed 
 during the year, $782,585. But as the receipts did not exactly represent 
 revenue, so neither did the disbursements precisely represent expenditures. 
 For example, the sum of $63,460 is charged as disbursed, when the real 
 transaction was the placing of old claims, nominally of that amount, in the 
 hands of the proper officers for collection; and the sum of $90,200 was 
 similarly charged, when the whole amount was paid, not for general pur¬ 
 poses, but on account of Public Works, under the direction of your prede¬ 
 cessors. The actual disbursements for the Executive, Legislative and Judi¬ 
 cial departments, and all the benevolent and reformatory State Institutions, 
 including the Penitentiary, were, therefore, $626,838. The balance 
 remaining was $101,591. 
 
 For the expenses of the Public Works there was received, from tolls 
 and water rents on the Ohio Canal, 871,442; on the Miami and Erie 
 Canal $114,237; on the Muskingum Improvement 818,274; on the 
 
 Hocking Canal, $17,301; on the Walhonding Canal, $475; on the 
 
 Western Reserve and Maumee Road, $2,181; on the National Road, 
 $5,551; from sales of Canal lands, $516, and from other sources, 
 $9,921; in all, 8246,781. The disbursements were $336,982. The 
 
 apparent excess of outlay over income was, therefore, $90,200, and 
 
 this amount was paid from the General Revenue, as has just been 
 stated. Of this sum, however, $84,034 was expended in payment for 
 
14 
 
 the Lewistown Reservoir, and for other special purposes, outside of the 
 proper repairs of the year. The real excess of cost over receipt was $6,170. 
 
 For common schools, there were collected on the grand list, $1,248,797. 
 There were also collected on the grand list, for schools, but as part of the 
 levy for Sinking Fund, 8153,695 69. This sum was the interest on the 
 Irreducible Debt, created by the appropriation of the proceeds of the school 
 lands to general State purposes. The two sums, with the balance from the 
 preceding year, formed an aggregate for school purposes of $1,418,647, of 
 which were disbursed $1,365,928, leaving a balance of $52,719. 
 
 The amount collected for School Libraries, already stated, with the 
 balance of the preceding year, was $80,173. The amount disbursed was 
 879,579, leaving a balance of $593. 
 
 For payment of debt and interest, there were collected from levies, 
 $1,029,124; of which $740,970 were for the general purposes of the Sink¬ 
 ing Fund, and $288,154 were for the reimbursement of the Temporary 
 Loan. There were also received for the Sinking Fund, from Surplus Rev¬ 
 enue deposited with counties, from sales of School Lands, from Canal, 
 Turnpike and Railroad dividends, and from a few other comparatively un¬ 
 important sources, $145,952 ; and there were returned to the Treasury, of 
 money drawn for the payment of interest, $28,112. These sums, with the 
 balance of $67,050 from 1858, amounted to $1,270,238, which was the 
 amount applicable to Sinking Fund purposes in 1859. Of this amount, 
 $883,070 were used to pay interest on the Foreign Debt; $18,216 on the 
 Domestic Debt; $153,809 on the Irreducible Debt; $12,759 were applied 
 in payment of the expenses of the Fund Commissioners, including the cost 
 of a vault for their office; $1,300 in discharge of a, claim ordered to be 
 paid by the last General Assembly; and $62 528 in purchase of bonds of 
 the Temporary Loan, and other bonds to be used in its payment. The 
 aggregate expenditure was $1,141,684, and a balance was left in the Treas¬ 
 ury of $128,554. 
 
 It will be seen that the revenue provided by law for the payment of 
 interest on the Public Debt, not including the Temporary Loan, was insuffi¬ 
 cient for that purpose. The amount wanting was about $114 ; 000. There 
 being, however, in the treasury a large sum belonging to the Sinking Fund, 
 derived from the levy for the Temporary Loan, but not needed for its payment 
 until next March, it was thought better to supply the deficient amount from 
 that source than to resort to the power to impose additional levies, vested 
 
15 
 
 by the last General Assembly in the Auditor of State. The public inter_ 
 est was perhaps best consulted in this action; but it involved a departure 
 from that provision of the Temporary Loan Act, which requires the proceeds 
 of the levies for its payment to be absolutely reserved from all other appli_ 
 cations; and it may well be questioned whether any advantage gained by 
 such departure ought to prevail over the considerations which enjoin 
 strict compliance with the law. It is obvious, however, that the additional 
 levies necessary to provide for the interest of the debt should have been 
 imposed by the General Assembly itself, fully advised as it was, as to the 
 amount of interest and the inadequacy of the provision made for it. The 
 responsibility of the necessary taxation should have been assumed by the 
 Legislature instead of being imposed upon the Auditor. 
 
 A tabular statement appended to this communication, and numbered I, 
 exposes at one view the number of acres of land on the Grand List, their 
 value, the value of taxable town-lots and chattels, the several aggregates 
 of State, county and local levies, and the rates of levy for State purposes 
 in each of the last eight years. It will be seen that the average rate of 
 taxation in the first half of that time exceeded considerably that in the 
 last half; while the aggregate revenue of the last half exceeded that of the 
 first. This result was produced by the larger average basis of taxation in 
 the last period. More than the whole excess of levies was for school 
 purposes and the payment of debts contracted in the first period. 
 
 Another tabular statement, numbered II, will show the yearly disburse¬ 
 ments tor Legislative, Judicial and Executive expenses; for the expenses 
 of the Benevolent and Reformatory Institutions, and on account of the 
 Public Works for three periods of four years each—the first immediately 
 preceding, and the two others immediately following the adoption of the 
 existing Ccmstitution. It will be seen, upon inspection of it, that the ex¬ 
 penses were largely increased afcer the adoption of the Constitution; but 
 that they have been considerably less during the third than during the 
 second of these periods. The average yearly expenditure from 1848 to 
 1851 was $738,775; from 1852 to 1855 inclusive, adding to the apparent 
 amounts the unauthorized debts contracted within those yearn and subse¬ 
 quently paid, $1,095,824; from 1856 to 1859 inclusive, deducting from 
 apparent amounts payments on account of debts previously contracted, 
 $995,533. When it is remembered that during the last period the Public 
 Works have become a charge upon the General Revenue; that two new 
 
16 
 
 Reformatory Institutions have been organized; that large additions have 
 been made to the list of judges; that the Comptroller’s office has been 
 created; that four sessions of the Legislature have been held; that a num¬ 
 ber of salaries, especially of judges and officers on the Board of Public 
 Works, have been increased, and that other new expenditures have been 
 directed by the Legislature, may it not be hoped that the results of those 
 four years will be accepted as evidence at least of a sincere desire and en- 
 deavor, on the part of the Executive Officers, to perform faithfully their 
 duties to the people? 
 
 Besides the advance from the Treasury for repairs of the Hocking 
 Canal, which has been heretofore explained to the Legislature and will be 
 again fully explained in this communication, I am aware of no expendi¬ 
 tures beyond appropriations and no debts incurred without authority, 
 during the last two biennial periods, which will embarrass the finances, or 
 oppress the revenues of future years. 
 
 Permit me now to invite your attention to some observations upon the 
 Public Debt of the State. That debt, I need hardly repeat, is of two 
 descriptions; the Beducible and the Irreducible. The former represents 
 loans from capitalists; the latter represents the proceeds of School Lands 
 granted by Congress. The former may be reduced by payments; the lab 
 ter must continue to increase as long as the proceeds of school lands are 
 used and funded as now directed by law, and under the existing pledge of 
 six per cent, to the purposes for which the School Lands were granted. 
 
 In January, 1845, after the completion of the Public Works, and after 
 the abandonment of the policy of aid to Public Improvements by State 
 subscriptions to the Stock of Railroad, Canal and Turnpike Companies, the 
 entire debt was $19,251,170; of which the Reducible Debt was $17,796,- 
 057, and the Irreducible $1,455,123. 
 
 From that time the Reducible Debt was gradually diminished, until the 
 defalcation and debts contracted in anticipation of revenue created a neces¬ 
 sity for the Temporary Loan of 8700,000, which was authorized by your pre¬ 
 decessors and negotiated in 1858, and is reimbursable on the 1st July, 
 1860, and 1st March, 1861. 
 
 At the close of 1859 the entire debt was thus constituted: The foreign 
 debt was $13,621,857 20; the Domestic Debt, $275,385; making the whole 
 Reducible Debt $13,897,242 20; the Irreducible Debt was $2,534,076 95; 
 and the Temporary Loan $700,000, making a total of $17,131,319 15. 
 
17 
 
 From this amount may properly be deducted $288,154, already collected 
 for part payment of the Temporary Loan. 
 
 It will be seen that in sixteen years the Public Debt has been reduced 
 only by the sum of $2,368,680. The sums received in the same time 
 from Surplus Eevenue, sales of Lands, from the Public Works, and a few 
 miscellaneous sources other than taxes, were $6,687,947. The greater 
 part, of course, was applied in payment of interest, instead of reduction of 
 principal. 
 
 Provisions of the new Constitution prohibited the increase and required 
 the gradual extinction of the debt. An act of the last General Assembly 
 was intended to secure that result. It authorizes, whenever any portion 
 of the debt shall become payable, the issuing of new bonds to an amount 
 sufficient to discharge it. Those new bonds are to be made payable in 
 such installments that the annual levy required by the Constitution will 
 supply the means for their payment in full at maturity; and the act requires 
 their payment accordingly without renewal and without delay. 
 
 This plan, if persistently adhered to, will certainly extinguish the whole 
 Keducible Debt; but the operation will require thirty-one years, and 
 many circumstances may occur to suspend or frustrate its result. My own 
 impression is, that the wishes of the people will be better consulted by 
 provision for earlier payment and consequent relief from taxation for inter¬ 
 est. Should your opinion be otherwise, you will do nothing, I trust, to 
 impair, but everything to secure the certainty of payment within the time 
 limited by the act. 
 
 On the first of January, 1861, if it be the pleasure of the State, $6,413,- 
 325 27 of the debt may be paid. The contract of loan, however, does not 
 impose the obligation of payment at that time. The whole duty of the 
 State will be performed by punctual payment of interest, and such provis¬ 
 ion for the discharge of the principal as may be required by the interests 
 and wishes of the people. 
 
 Whether it be thought expedient or not to adopt the scheme of payment 
 proposed by the act of last year, some change will probably be found ne¬ 
 cessary in the description of bonds to be issued. That act, as originally 
 framed, and as it passed the Senate by a unanimous vote, contained pro¬ 
 visions exempting from taxation the bonds to be issued under it, and also 
 a judicious discrimination in favor of loan-takers within the State. 
 It was amended in the House by striking out the provision for exemption, 
 2—Gov. Mes. 
 
18 
 
 and in that shape became law. The discrimination in favor of domestic 
 bondholders was thus converted into a discrimination against them; for, 
 under the law as it now stands, taxation of bonds will not reach foreign 
 holders. I suggest the expediency, therefore, of authorizing the Commis¬ 
 sioners of the Sinking Fund, if they shall be of opinion that the interests 
 of the State require the payment of the debt upon the accrual of the right 
 of payment, to provide for it either by new bonds, at any rate of interest 
 not exceeding five per cent., reimbursable at pleasure after a term not ex¬ 
 ceeding ten years, or by bonds issued as contemplated by the act, and bear¬ 
 ing interest not exceeding six per cent. In either case, the bonds should 
 carry upon their face a stipulation expressing their true character, as subject 
 or not subject to reduction by taxation or otherwise. If the bonds ol the 
 State are to be taxed at all, there is far more reason for their taxation in 
 the hands of the foreign than of the domestic holder. Neither should be 
 taxed, or both. Both should be taxed, if at all, not by uncertain assess¬ 
 ments, but by reserving from payments of interest sums equal to the aver¬ 
 age taxes for all purposes on other property of equal value. If it be ob¬ 
 jected to this mode of taxation, that it takes back with one hand the inter¬ 
 est paid with the other, and is therefore equivalent to a mere refusal to pay the 
 full rate stipulated, the answer is obvious, that the same objection applies, 
 just as forcibly, to every mode of taxing bonds given for money loaned to the 
 State. It is a very serious, and, in my judgment, an insuperable objection, 
 unless the right of taxation be reserved on the face of the bonds when 
 issued. Whether bonds bearing such reservations will find takers, can 
 only b© determined by trial. That they will not, is more than probable; 
 and if they will not, it is certain that the taxation of State bonds is alike 
 impolitic and unjust. 
 
 I recommend, therefore, such legislation as will give the suggested dis¬ 
 cretion to the Commissioners, fix beyond liability to alteration the rate of 
 interest, and secure the control, reduction and final payment of the debt, 
 at the earliest time and in the most economical mode. 
 
 The two great lines of canal, including the Wabash and Erie, with their 
 feeders, cost $12,110,120; the other canals, with the Muskingum Improve¬ 
 ment, and the Western Reserve and Maumee Road, cost 83,467,112, and 
 the amount subscribed to turnpike and railroad companies, was 83,226,690, 
 making an aggregate cost of 818,803,922. 
 
 For a number of years, the net revenues derived from these works, 
 
19 
 
 though never sufficient to pay the cost of the investment, were very con¬ 
 siderable. The competition of railroads, however, soon deprived them of 
 a great part of the business on which reliance had been placed for increase, 
 and at length a marked decline took place. Within the last few years the 
 outlay for repairs and improvements has exceeded the income. The real defi¬ 
 ciency last year, after deducting the extraordinary disbursements directed by 
 the Legislature, was not large; but there is little room for hope that it will 
 be less hereafter, while there is much ground for apprehension that it will 
 be greater. It will certainly be greater, unless the introduction of steam 
 navigation, or other circumstances now unforeseen, shall enable the canals 
 to sustain, at less disadvantage, the railroad competition. The cost of these 
 works, however, has doubtless been repaid to the State in the increased 
 value of lands in the counties through which they extend. And this con¬ 
 sideration may well abate the censures which the debt contracted for their 
 construction is apt to provoke; while it suggests caution and prudence 
 in dealing with interests so important as are involved in their disposal. 
 
 I have heretofore expressed the opinion that they should not be retained 
 under State management, if a sale can be effected at a reasonable price, 
 and under such restrictions and guaranties as will secure to the people the 
 benefits of transportation originally contemplated. That opinion remains 
 unchanged. With economical management in private hands, the canals 
 can probably be made sufficiently productive to warrant the investment 
 of a considerable sum in their purchase. The reduction of the debt by 
 the same amount, and relief from taxation for interest, recommend the 
 sale to the people at large; while the suggested restrictions and guaranties 
 will prevent any loss or inconvenience to the inhabitants of the canal 
 counties. 
 
 The State stocks in turnpikes and railroads should not be included in 
 any sale, unless the interest on the price will equal the revenue now 
 derived from them. I recommend that authority be given to the Gov¬ 
 ernor to appoint an agent with ample powers to ascertain the condition of 
 all companies in which the State holds stock. The productiveness of these 
 investments would, I have no doubt, be greatly enhanced by such an 
 investigation. 
 
 Should you regard a sale of the Canals as inexpedient, and, in any case, 
 so long as they remain under State management, the propriety of strict 
 compliance, in their administration, with the directions of the Constitution, 
 
20 
 
 will not be questioned. The separation of them into several divisions, 
 and the assignment of each division to the control of a single member of 
 the Board of Public Works, independent, in most important respects, of 
 the Board itself, seems to me not only inexpedient but of more than doubt¬ 
 ful constitutionality. I recommend, therefore, such modifications of the 
 act of the last General Assembly on this subject as will secure to the 
 whole Board the control of the Public Works which the Constitution com¬ 
 mits to its superintendence. I also recommend the restoration of that 
 provision of the act of 1854 by which the Governor, with the advice and 
 consent of the Senate, is authorized to appoint collectors and inspectors; 
 and I renew the recommendation addressed to your predecessors, of more 
 stringent provisions regulating the settlement of accounts for repairs and 
 other expenses on the canals. Under the law, as it now stands, there is 
 too much room for abuse, to the serious prejudice of the public interests. 
 
 During the year 1858, as was fully explained to your predecessors, the 
 sum of $16,333 was advanced by the Treasurer of State, upon my advice, 
 concurring with that of the other Executive Officers, for repairs of the 
 HockiDg Canal, greatly injured and seriously endangered by recent floods. 
 The emergency did not permit delay; and as the Legislature had made no 
 provision for extraordinary contingencies, an occasion seemed to have 
 arisen in which public officers ought to take the responsibility of provid¬ 
 ing the means necessary to protect the State from great loss, and the citi¬ 
 zens, dependent on the canal for transportation, from great injury. The 
 responsibility was taken; the means were provided by an advance from 
 the Treasury, unquestionably the most economical mode ; a larger amount 
 than the sum advanced was saved to the Treasury in tolls, and the benefits 
 of the navigation were secured to the people of the locality. I am still of 
 opinion that this money was prudently and properly advanced. A public 
 officer who, in times of overruling emergencies, will not take responsi mil- 
 ties clearly necessary to the public good, as little deserves confidence, as he 
 who rashly assumes them on ordinary occasions and without necessity. It 
 will be for you to determine whether the action of the Treasurer shall re¬ 
 ceive the legislative sanction which the last General Assembly omitted to 
 give. 
 
 It gives me great pleasure to say, that in the department of Public In¬ 
 struction constant progress and regular improvement have been conspic¬ 
 
 uous. 
 
21 
 
 Its burdens, however, now press somewhat heavily upon the resources 
 of the people. 
 
 Prior to the adoption of the present Constitution, the fund annually raised 
 by general taxation, and distributed to the counties, was comparatively small. 
 For several years the sum for distribution was fixed at $200,000; less than 
 one-fourth of which was derived' from general taxation. After a time 
 this annual sum was reduced, for a number of years, to $150,000; but 
 finally increased to $300,000. Daring this period in the history of our 
 schools, somewhat larger sums than that derived from the State were an¬ 
 nually raised by local taxation; but the aggregates from all sources, State 
 and local, did not reach one-third of the totals under the existing system. 
 
 The tax for Schools and School Libraries now constitutes somewhat 
 more than three-eighths of the entire levies for State purposes, and 
 nearly one-fourth of those for local purposes. The State and local school 
 taxes in 1858 were 32,781,824, or nearly one-third of the aggregate levies 
 for all purposes. In 1859, the same levies amounted to 32,792,178, and 
 bore about the same proportion to the whole. These facts will suggest to 
 the Legislature and to the local authorities the necessity of prudence and 
 the most careful economy. 
 
 Few citizens, I trust, are disposed to abridge the means and opportuni¬ 
 ties of education now offered to the youth of the State. They know that 
 the power created by education, and made available in all forms of labor, 
 in all processes of art, and in every sphere of useful action, is worth many 
 times its cost. They feel, however, that the cost is great, and care is 
 needed, lest by improvidence and extravagance disaffection may be excited 
 towards a system so beneficent. 
 
 With a view to the increased efiiciency of the system I again direct the 
 attention of the Legislature to the propriety of more effective aid to Teach¬ 
 er’s Institutes, and of some provision for agents to be appointed by the 
 State Commissioner to fulfil those duties of addressing public meetings 
 and conferring personally with local authorities, now imposed on that offi¬ 
 cer, but impossible to be adequately performed without prejudice to de¬ 
 mands on his time and attention even more important. 
 
 With a view to greater economy, it deserves inquiry whether some ad¬ 
 ditional limitations may not be usefully imposed on the powers now exer¬ 
 cised by the Township Boards of Education. 
 
 The interest of the Irreducible Debt arising from sales of School Lands 
 is now distributed among the counties according to their respective inter- 
 
22 
 
 ests in such lands. In the counties it is again distributed among the 
 townships in proportions determined by similar considerations. 
 
 It cannot be doubted that the Federal Government, in granting these 
 lands, intended equal benefits to all parts of the State. The terms of the 
 grants, however, were originally construed as vesting the title to them in 
 the State for the use of the townships in which the sections sixteen were 
 situated, or for the use of larger districts for which provision was made by 
 grants of lands not within their limits. Whether this construction was cor¬ 
 rect or not, it may not now be worth while to enquire. It has long been 
 acted on, and may perhaps be regarded as settled. It defeats, however, 
 to a certain extent, the equal intent of the grant; imposes great labor on 
 the State and County Auditors; perplexes the public accounts; and em¬ 
 barrasses somewhat the general operation of our school system. 
 
 Upon examination of the apportionment among the counties of the 
 whole fund thus distributed, I am satisfied that very little, if any, cause of 
 complaint would arise, if the various divisions of the Irreducible Debt into 
 Virginia Military, United States Military, Section Sixteen, Section Twenty- 
 Uine, Western Reserve and Moravian were consolidated into one fund, 
 and the whole interest distributed among the counties in the same propor¬ 
 tion as the general School Fund. The saving of labor and expense which 
 would be effected by this reform, and the clearness and intelligibility 
 which it would introduce into our financial system, will, in my judgment, 
 warrant some compensation to particular counties, should it be found that 
 any are deprived by it of revenue, to which they have a just claim. The 
 subject is certainly of sufficient importance and interest to merit your 
 careful consideration, and as such I recommend it to your attention. 
 
 The condition of the Benevolent and Reformatory Institutions is, upon 
 the whole, highly satisfactory. 
 
 The number remaining in the Asylum for the Deaf and Dumb at the 
 close of the last year, was 158; at the close of the preceding year 150. 
 A greater number of inmates than the present cannot be accommodated, 
 though, for want of room, many equally needy and equally deserving with 
 those now received, must be excluded. The expenses of the past year 
 were $25,123, and those of the preceding year $21,432. A large part of 
 the increase was for necessary repairs and improvements beyond those of 
 ordinary years. An appropriation of $24,500 is asked for 1860, and an 
 urgent request for a new building is preferred. Nor should I hesitate to 
 
23 
 
 recommend new and enlarged structures if the revenue from the levies of 
 last year would warrant me in so doing. Should you see fit to take meas¬ 
 ures for ascertaining the best location and plan of such structures, and 
 provide for the cost by the necessary levy, I do not doubt that your action 
 could be approved by our common constituents. 
 
 The number of inmates of the Institution for the Blind increased from 
 105 in 1858, to 120 in 1859. The highest number which had previously 
 enjoyed the benefits of the Institution was 73, in 1848. The constant in¬ 
 crease in the number of pupils, and their improvement, is the highest eulogy 
 upon its management. The expenses in 1859, were $18,837; in 1858, 
 $16,202. The appropriation asked for 1860, in view of a proposed en¬ 
 largement, is $26,500. 
 
 In the Asylum for Idiots, thirty children have been received, supported 
 and instructed during the past year, at an aggregate expense of $10,900, 
 exclusive of sums received on account of paying inmates. The expendi¬ 
 ture is certainly large, but it includes some payments of debts incurred 
 during the preceding year, and some for rent and insurance, for which no 
 disbursements are made by the other Institutions. It should be remem¬ 
 bered, also, that the expenses of an asylum receiving few inmates must 
 necessarily be larger in proportion than those of one receiving many. The 
 number in the Asylum for Idiots would be doubled if its capacity admitted 
 of it, and the outlay would not be materially increased. True economy 
 requires, in my judgment, the purchase of the site and buildings now rented, 
 and the enlargement of the latter. 
 
 The structure authorized in Hamilton county, for the Idiotic and Insane, 
 has been recently completed. It is said to be very commodious, and suffi¬ 
 ciently large to accommodate with facility five hundred, and, upon neces¬ 
 sity, six hundred inmates. A Board of Trustees has been organized for 
 its government, consisting of one member appointed by me, and two ap¬ 
 pointed by the Commissioners of Hamilton county. That county, there 
 fore, now constitutes the Southwestern Lunatic Asylum District, and the 
 Institution j ust organized is to receive all the idiotic and insane within its 
 limits, to be supported by a county tax, and appropriations from the State 
 Treasury, equal in amount to the taxes collected in the county for the 
 maintenance of State Lunatic Asylums. I am informed that no such 
 county tax as is described in the act is authorized or levied in Hamilton 
 
24 
 
 county. Some legislation, therefore, will doubtless be necessary to provide 
 for its support. 
 
 Thus four Lunatic Asylums are now open in the State, capable of receiv¬ 
 ing a few more than twelve hundred inmates. Large as this provision is, 
 it is yet sadly certain that it is not large enough. Not less than a thousand 
 insane, needing the benefits of such institutions, must still remain either 
 wholly neglected or inadequately provided for. 
 
 I cannot recommend, however, additional public provision. Judicious 
 legislation regulating County Infirmaries, and authorizing private asylums, 
 would, in my judgment, afford all needed relief, and perhaps diminish the 
 large expenditures now borne by the State. 
 
 The number of inmates in each of the three Lunatic Asylums heretofore 
 organized, was less at the close of the last than at the close of the preced¬ 
 ing year. Sufficient reasons for the diminution are assigned in the several 
 reports. The fact, however, is much to be regretted, though compensated 
 in part by increased success in treatment. It may be safely said, I think, 
 that these Asylums were never in better condition than now 
 
 The total expenses of the three Asylums, during the past year, were 
 $93,427, and the appropriations asked for 1860 are $111,670. The gene- 
 ral aggregate of disbursements must be increased during the present year, 
 by the necessary provision for the South-western Asylum. The strictest 
 economy will be necessary to bring the annual cost of the four Asylums 
 within limits satisfactory to the people. 
 
 The number of boys remaining on the State Reform Harm, at the close 
 of 1859, was 102. At the close of 1858, it was 33. The expenditures 
 during the last year were $21,517; of which a large proportion was for build] 
 ings and other permanent improvements which have added largely to the 
 value of the farm as property. This institution has thus far fulfilled the 
 wise and humane design of the Legislature. Its direct agency in reforma¬ 
 tion has been quite as efficient as was anticipated, while it would be diffi- « 
 cult to measure its utility in the prevention of crime. 
 
 Under the influence of its example Industrial Schools have been organ¬ 
 ized in Cleveland and Cincinnati for that class of vagrants and destitute 
 children,—social orphans,—who cannot be brought into the Common 
 Schools, and from whose numbers the ranks of crime are continually re¬ 
 cruited. The Institution at Cleveland offering not only some measure of 
 instruction, but employment and food as inducements to attendance, has 
 
25 
 
 been, thus far, extremely useful, and gives promise of yet greater utility 
 Vagrancy, pilfering, and more serious crime, have sensibly diminished 
 under its influence. That at Cincinnati, more recently begun, is yet to 
 
 make proof of its efficiency for good. 
 
 Upon examining the Reports of the various Institutions, you will doubt¬ 
 less observe considerable differences in amount and value of information, 
 and in modes of treatment. I have heretofore suggested, and now renew 
 the suggestion, that the several Superintendents or Presidents of Boards 
 of Trustees be required to meet at least once a year for consultation upon 
 plans of management, and on modes of making up Reports. I do not 
 doubt that such consultations will promote economy in administration, 
 and secure much clearer and better statements of its theory, history and 
 
 results. 
 
 The administration of the Penitentiary during the last year was emi¬ 
 nently successful. While the number of convicts increased from 693 to 
 853, exceeding the number of available cells by 153 and compelling the 
 use of the chapel and hospital as convict quarters, the judicious disci¬ 
 pline of the prison was such that industry, order and health prevailed in 
 unusual degrees within its walls. It was impossible, at once, to find profit¬ 
 able employment tor so numerous a body of prisoners, and yet, though 
 expenditures necessarily increased with numbers, they were exceeded by 
 the earnings of the year. The two additional buildings directed by the 
 last General Assembly are nearly completed, at a cost considerably reduced 
 by the employment of convict labor in portions of the work. When 
 finished they will supply seventy-five additional cells. But the number 
 will still be far too small, and, if prisoners continue to multiply at the 
 present rate, the disproportion, already inconvenient, must soon become 
 
 dangerous. . . 
 
 Under a Joint Besolution of your predecessors I appointed a Commission 
 
 ■ of three citizens to enquire into the expediency of further enlarging the 
 present prison, or constructing a new one in some other part of the State. 
 Their report, I presume, will soon be submitted to you, and it will be for 
 you to determine what action is required by the public interest. 
 
 I have thought it my duty to exercise the power of pardon somewhat 
 more sparingly than most of my predecessors. No light reason has been 
 consciously permitted to induce interference with the verdicts of juries and 
 the sentences of courts. Still the number of cases in which I have felt 
 
26 
 
 myself bound to interpose has not been very small. In some, tbe inno¬ 
 cence of the prisoner has been made manifest; in others, mitigating circum¬ 
 stances have come to light, which, if known, would have abated the rigor 
 of the sentence; and in others clear evidence of reformation and exemplary 
 conduct in prison, with other circumstances, seemed to require my action. 
 A report will be immediately laid before you, stating fully each case of 
 pardon, with the reasons which decided my judgment. 
 
 The state of the law in respect to the collection, safe-keeping and dis¬ 
 bursement of revenue will necessarily command your attention. The first 
 consideration, without doubt, in every discussion concerning public moneys, 
 is safety. If safety can be combined with general convenience and advan¬ 
 tage, few will question the wisdom of the combination. Such a combina¬ 
 tion, in my judgment, may be obtained by providing for the payment of 
 all dues to the State, in coin or the notes of the specie paying Banks of 
 Ohio; by authorizing the selection of depositaries by the State Treasurer, 
 under suitable guards and restrictions, and by requiring ample and unques¬ 
 tionable security for prompt payment of all deposits, on demand, in specie 
 or specie notes. No interest should be taken on deposits except for the 
 State. All use of public moneys by public officers, and all attempts to 
 secure in any way, private advantage from the deposit or other disposition 
 of public funds, should be strictly prohibited under the severest penalties. 
 
 Such a system will approach as nearly to the Independent Treasury of 
 the Federal Government as a due regard to the welfare of the people will 
 admit; and much nearer, in my opinion, than the system recently adopted. 
 The act of 1858, by which that system was introduced, contains many use¬ 
 ful provisions; but their value is greatly impaired by its virtual sanction 
 of the receipt of whatever the several County Treasurers may choose to 
 take in payment of taxes; by the absence of all provision in relation to the 
 exchange of funds; and by its omission to require bonds to the satisfaction 
 of State officers for the safe-keeping and transfer of moneys belonging to 
 the State. In the practical execution of the act the County Treasurers 
 have generally received for taxes whatever was current in their counties, 
 and in some instances, it is said, checks of individuals on Banks in their 
 vicinity, and have made such exchanges of the funds received for coin or 
 other funds, as the public interest seemed to require. That in this action 
 they were governed by considerations of public convenience and public duty, 
 is not questioned. The action itself, however, reveals the defective char- 
 
27 
 
 acter of the law. When bank notes are received in payment of taxes, and 
 retained in the Treasury, the banks issuing them, whether foreign or 
 domestic, are made the real depositaries of the public funds, without inter¬ 
 est and without security. So, where checks of private citizens are received, 
 those citizens, so long as their checks are held, are constituted such deposi¬ 
 taries. The virtual requirement by the act of the exchange of currency 
 for coin, and the virtual permission of the exchange of currency for other 
 currency can hardly fail to give occasion to dangerous dealing with the 
 public funds. The act, therefore, seems to me to fail of its intent. Under 
 it a deposit system of the most unsafe description may grow up, and the 
 use of public funds for private benefit can hardly be prevented. Everything 
 must depend on the integrity of the State and County Treasurers. 
 
 I see no way of escape from these difficulties, except by substituting for this 
 system of indirect deposits and hazardous exchange, a thoroughly guarded 
 plan for the direct deposit of all moneys received, without exchange, with 
 selected depositaries, from whom ample securities have been required and 
 taken; or by the adoption, in full, of the Federal system, providing for the 
 appointment of Sub-Treasurers, requiring from them ample bonds, and pro¬ 
 hibiting the receipt, for public dues, of anything but coin, or, at most, specie 
 notes of Ohio banks. Even such notes could not be received without consti¬ 
 tuting the banks, to the extent of such receipts, public depositaries without 
 security. Of two such alternatives as these, it can hardly be doubted that, 
 under existing circumstances, the former will receive the approval of the 
 people. 
 
 In former communications, I have repeatedly recommended to legislative 
 consideration the interests of our Agriculture. Of the entire products of 
 the State, two-thirds are from the farms. Of the entire wealth of the 
 State, more than half is in farms. Of the entire taxation of the State, much 
 more than half is paid by farmers. To protect their interests and promote 
 their prosperity, must necessarily be prominent objects of wise legislation. 
 Suggestions in relation to these objects, meriting careful consideration, will 
 be found in the Agricultural Report and in the Resolutions of the State 
 Board of Agriculture. Permit me, also, to renew a suggestion heretofore 
 made, of additional provision for premiums to be offered in the State and 
 County Agricultural Societies. And may I not add that the resumption 
 and completion of the Geological Survey of the State, with special refer¬ 
 ence to agriculture and mining, could not fail to benefit all interests con¬ 
 nected with the soil ? 
 
28 
 
 An act of the last General Assembly directs the judges of elections to 
 reject the votes of persons who may appear to have a distinct and visible 
 admixture of African blood. It is not very easy to determine what is a 
 distinct admixture of that description of blood, or when it may be said to 
 be visible. It is quite certain, however, that it is beyond the power of 
 the Legislature to enlarge or abridge the right of suffrage defined by the 
 Constitution. By that instrument it is restricted to white male citizens. 
 The question, who are included in the description, is not for the Legislature, 
 but for the Courts. An attempt to decide it by enactment must necessarily 
 be mischievous, both in itself and as a precedent. The act referred to is 
 not only such an attempt, but it gives to judges of elections, under a loose 
 and uncertain rule, a large and dangerous power, capable of being per¬ 
 verted to extreme abuse. I therefore recommend its repeal. 
 
 The Constitution declares that there shall be no slavery in this State, nor 
 involuntary servitude, except for punishment of crime. To give effect to 
 this provision and to arrest the practice, becoming common through impu- 
 nity, of seizing and taking out of the State, without any warrant or pro¬ 
 cess of law, persons claimed as fugitives from service, though often, in fact, 
 free, I recommend the re-enactment of the acts repealed by the last Gen¬ 
 eral Assembly, prohibiting slaveholding and kidnapping in Ohio, and 
 securing more effectually the benefits of the writ of habeas corpus. 
 
 Four years since, the military force of the State was thoroughly disor¬ 
 ganized. The public arms—a large property—were scattered through the 
 counties, and in danger of total loss. No adequate security, in the form of 
 bonds or otherwise, protected the State against that hazard. The laws 
 made no sufficient provision, either for discipline or organization. This 
 condition of things naturally attracted the attention of the General Assem- 
 sembly, and successive laws have been enacted, designed to remedy exist¬ 
 ing evils. Under these laws, considerable quantities of arms have been 
 collected, and either sold, if useless, or, if worth repair, made fit for 
 service. A respectable force of volunteers has been organized and offi¬ 
 cered, and, as far as practicable, disciplined. This force now constitutes a 
 fitting nucleus for an organization entirely competent to all probable emer¬ 
 gencies. As law is the expression of the public will, so police is the 
 expression of the public force. A body of volunteer militia, not unneces* 
 sarily large, but well ordered and efficient, is an important element of 
 police, and affords, in extraordinary emergencies, a necessary guaranty of 
 order and peace. 
 
29 
 
 Much credit is due to many public spirited citizens for their efforts, both 
 as officers and men, to promote reform and discipline in military organiza¬ 
 tion; and especially to the Adjutant General and the Quarter Master 
 General for their unremitting labors to that end. Their reports exhibit 
 clearly the present condition and needs of this branch of the public service, 
 and their suggestions will, doubtless, receive your attentive consideration. 
 
 I invite your attention to the increased expense of public printing. This 
 results in part from defects in the act regulating the subject, and in part 
 from the mode in which the reports of the several Institutions are prepared. 
 The evil may be remedied to a considerable extent, by authorizing the 
 Secretary of State to prescribe the mode in which documents shall be 
 printed, and also the mode in which the statements of receipts and expen¬ 
 ditures by the several Institutions shall be made. 
 
 All the official Reports, directed by law to be printed prior to the meet¬ 
 ing of the General Assembly, except those of the Attorney General and 
 the Commissioner of Common Schools, delayed by the remissness of county 
 and local officers, have been more promptly made than in any previous 
 year; and all, except that of the Auditor of State which is in the hands 
 of the printer, have been printed and are ready to be laid before you. 
 They will be transmitted to each House without delay. 
 
 It becomes my duty to lay before you, in compliance with the request 
 of the Governor of Hew York, the Concurrent Resolutions of the Senate 
 and Assembly of that State, condemning the African Slave Trade, and 
 protesting against the re-opening of that inhuman traffic. The people 
 of Ohio, without distinction of party, and almost without individual excep¬ 
 tions, unite in reprobation of the traffic and its revival. 
 
 With these resolutions, I also transmit for your information, copies of 
 letters addressed by the Governor of Yirginia to the President of the Uni¬ 
 ted States and to myself, and of my reply to that addressed to me. 
 
 I doubt not, gentlemen, that I expressed your own sentiments, as well 
 as those of our common constituents, when I declared my conviction that 
 it is the duty of the Executive authorities of Ohio to exercise whatever 
 power the law may vest in them for the suppression of unlawful com¬ 
 binations against the peace and safety of other members of the Federal 
 Union ; and that the people of Ohio, while they will suffer no invasion of 
 
30 
 
 their own territory, will countenance no invasion of the territory of other 
 States; but, expecting from them the fulfilment of every constitutional 
 obligation, will require of their own authorities the prompt performance 
 of reciprocal duties. 
 
 While we will not disavow just admiration of noble qualities, by whom¬ 
 soever displayed, we must not the less, but rather the more, earnestly con¬ 
 demn all inroads into States, not merely at peace with us but 
 united to us by the bonds of political union, and all attempts to excite 
 within their borders, servile insurrections, necessarily tending to involve 
 the country in the calamities of civil, as well as servile, war. 
 
 That a spirit of distrust and alienation has arisen in the country, it were 
 idle to deny. That it is not shared, in any great degree, by the masses 
 in either section, is, I trust, equally true. The people desire Union and 
 Concord; not Discord and Disunion. 
 
 Claiming no absolute exemption from blame in behalf of the free States, 
 we cannot admit their liability to exclusive censure. 
 
 In repeated instances, without pretence of justification, the territory of 
 Ohio has been clandestinely entered, and peaceful inhabitants, guilty of 
 no crime but color, have been cruelly kidnapped; the Fugitive Slave Act, 
 necessarily repugnant to public sentiment, and believed by a large major- 
 ty to be unconstitutional in some of its conspicuous provisions, if not in its 
 origin, has been executed within her limits with circumstances of 
 aggravation which could not fail to excite the deepest feeling; 
 and cases have not been wanting where her citizens, travelling on law¬ 
 ful business in Slave States, on mere suspicion of obnoxious senti¬ 
 ments, have been subjected to espionage and indignity—to arrest and im¬ 
 prisonment. To these particular causes of complaint must be added the 
 general grievance of the repeal of the Missouri Prohibition, manifesting the 
 determination of a large majority of the slave-holding class to extend 
 Slavery throughout National Territories. 
 
 Notwithstanding these causes of complaint,"and in confident expectation 
 of their ultimate removal through the influence of better information and 
 juster sentiments, the people of Ohio have held fast to the Constitution and 
 to the Union. They have ever respected all the rights of all the States 
 and of all the citizens of the States. They have never resisted with illegal 
 force even the execution of the Fugitive Slave Act by federal officers act¬ 
 ing under legal warrants. 
 
31 
 
 Ohio lias uttered no menace of disunion when the American people have 
 seen fit to entrust the powers of the Federal Government to citizens of 
 other political views than those of a majority of her citizens. No threats 
 of disunion in a similar contingency by citizens of other States will excite 
 in her any sentiments save those of sorrow and reprobation. They will 
 not move her from her course. She will neither dissolve the Union her¬ 
 self nor consent to its dissolution by others. 
 
 Faithful to the covenant of the Ordinance, she will resist the extension of 
 Slavery; confirmed in the principles of the Constitution, she will oppose its 
 nationalization: true to the faith in which her youth was nurtured, and 
 calm in the consciousness of her matured strength, she will abide in the 
 Union, and, under the Constitution, maintain Liberty. 
 
 Let us hope that good counsels may yet prevail; that differences may 
 be composed by a return to the faith of the Fathers, and to the original 
 policy of the Republic; and that our whole country, thus relieved from ex¬ 
 isting causes of dissension, may once more present to the admiration of the 
 world the spectacle of a great and prosperous community of truly United 
 States, protected in their industry and defended in their rights by the equal 
 laws and impartial administration of State and Federal Governments. To 
 this end, at least, let no efforts of ours be wanting. 
 
 S. P. CHASE. 
 
 Columbus, January 2, 1860. 
 
Table No. I.— General Summary of the Grand List of the State of Ohio 
 
 YEARS. 
 
 1852. 
 
 1853. 
 
 1854. 
 
 Number of acres, 
 
 24,413,630 
 
 24,863,793 
 
 25,063,032 
 
 Value of lands .. 
 Value of towns.. 
 Value of chattels 
 
 273,378,744 
 
 81,558,374 
 
 152,644,763 
 
 $278,169,709 
 
 85,321,192 
 
 299,905,947 
 
 $429,245,467 
 
 140,622,943 
 
 297,061,572 
 
 Total taxable valuation 
 
 State Taxes. 
 
 For Sinking Fund. 
 
 “ Gen. Revenue Fund 
 “ State Com. Sch’l F’nd 
 “ Dis. Sch’l Library ‘ 
 
 507,581,911 
 
 593,396,848 
 
 Levy. 
 
 Total State taxes. 
 
 County Taxes. 
 
 For county expenses .. 
 
 “ bridge purposes... 
 
 “ poor purposes. 
 
 “ building purposes 
 “ road purposes.... 
 
 “ railroad purposes.. 
 
 “ county sch’l purposes 
 
 Total county taxes.... 
 
 Other Local Taxes. 
 For township expenses .. 
 “ special school and 
 
 school house. 
 
 “ other special purposes 
 “ city, town and bor 
 ough purposes .... 
 
 Total taxes levied by eity, 
 town, township and 
 district assessment.... 
 
 Grand total county and 
 other local taxes. 
 
 33^ mills 
 
 Levy. 
 
 $1,015,163 82 
 507,581 91 
 253 790 95 
 
 1,776,536 68 
 
 $983,501 95 
 135,617 04 
 104,627 92 
 91,269 71 
 234,637 29 
 312,479 80 
 552,665 72 
 
 2 mills 
 1 
 2 
 
 1 1-10 “ 
 
 51-10 “ 
 
 $1,186,793 70 
 593,396 85 
 1,186,793 70 
 59,339 68 
 
 3,026 323 93 
 
 k 866,929,982 
 
 Levy. 
 
 1)^ mills 
 7-10 
 
 1-10 
 
 tt 
 
 tt 
 
 u 
 
 1,101,716 78 
 217,416 63 
 177,521 72 
 240,687 89 
 270,368 78 
 248,110 26 
 
 Delinquencies and forfeit 
 ures. 
 
 Total of all taxes except 
 State . 
 
 Total taxes on the Grand 
 List. 
 
 3 11-20“ 
 
 $1,083,662 47 
 606,850 98 
 1,300,394 97 
 86,692 98 
 
 3,077,601 40 
 
 $1,148,565 67 
 316,677 60 
 187,262 99 
 463,877 16 
 370,025 99 
 238,787 54 
 
 2,414,799 43 
 
 2,255,822 06 
 
 2,725,196 95 
 
 $268,256 51 
 
 193,768 10 
 
 $269,977 29 
 
 987,696 06 
 119,234 90 
 
 934,149 08 
 
 $292,939 13 
 
 1,295,424 84 
 155,872 30 
 
 1,328,192 12 
 
 808,836 85 
 
 1,270,411 46 
 
 2,311,057 33 
 
 3,072,428 39 
 
 $3,685,210 89 
 
 $4,566,879 39 
 
 $5,797,625 34 
 
 $212,587 94 
 
 $230,601 95 
 
 $217,112 76 
 
 $3,897,798 83 
 
 $4,797,481 34 
 
 $6,014,738 10 
 
 $5,674.33 551 
 
 $7,823,805 27 
 
 $9,092,339 50 
 
 / 
 
for 8 years—beginning with 1852, and ending with 1859 
 
 TEARS. 
 
 1855. 
 
 1856. 
 
 1857. 
 
 1858. 
 
 1859. 
 
 25,220,083 
 
 '25,191,639 
 
 25,329,620 
 
 25,298,968 
 
 25,320,842 
 
 $432,361,785 
 
 145,596,754 
 
 283,018,815 
 
 $433,245,177 
 
 147,389,310 
 
 240,026,550 
 
 $435,614,676 
 
 150,006,006 
 
 263,793,897 
 
 $437,183,132 
 
 153,102,815 
 
 250,514,084 
 
 $438,439,600 
 
 155,674,404 
 
 251,785,947 
 
 860,877,354 
 
 820,661,037 
 
 849,414,579 
 
 840,800,031 
 
 845,899,951 
 
 O 4m 
 
 .Levy. 
 
 $860,877 35 
 516,526 41 
 i,291,316 03 
 86,087 72 
 
 Levy. 
 
 $574,456 33 
 820,669 37 
 1,231,067 13 
 
 Levy. 
 
 $757,517 27 
 589,275 94 
 1,262,601 80 
 
 Levy. 
 
 $1,047,902 00 
 587,206 89 
 1,259,092 50 
 83,920 76 
 
 Levy. 
 
 $1,055,119 78 
 590,870 39 
 1,267,433 44 
 84,494 99 
 
 1 mill 
 6-10 “ 
 \% « 
 1-10 “ 
 
 7-10mills 
 
 1 
 
 1^ - 
 
 9-10mills 
 7-10 “ 
 
 1)4 “ 
 
 1)4 mills 
 7-10 “ 
 1)4 “ 
 
 1-10 “ 
 
 1)4 mills 
 7-10 “ 
 
 i% “ 
 1-lC “ 
 
 
 
 
 
 3 2-10 “ 
 
 2,754,807 51 
 
 3 2-10 “ 
 
 2,626,132 83 
 
 31-10 " 
 
 2,609,395 01 
 
 311-20“ 
 
 2,978,122 15 
 
 311-20“ 
 
 2,997,918 60 
 
 $1,188,568 29 
 332,078 65 
 238,332 85 
 272,538 05 
 364,715 12 
 366,072 06 
 
 $903,803 35 
 229,065 07 
 212,213 33 
 276,552 99 
 243,070 49 
 367,588 76 
 
 $996,042 05 
 268,865 42 
 223,247 03 
 293,923 07 
 188,568 29 
 431,639 12 
 
 $1,130,939 20 
 361,988 66 
 222,471 94 
 320,954 57 
 350,435 08 
 462,430 35 
 
 % 
 
 $1,305,095 69 
 398,403 37 
 277,323 12 
 274,664 16 
 402,293 60 
 493,359 80 
 
 
 
 
 
 
 2,763,305 02 
 
 2,232,293 99 
 
 2,402,284 98 
 
 2,849,219 80 
 
 3,151,139 74 
 
 $302,841 50 
 
 1,246,346 02 
 200,336 91 
 
 1,194,093 58 
 
 $278,009 63 
 
 1,285,938 95 
 184,917 26 
 
 1,090,076 84 
 
 $209,922 61 
 
 1,418,097 30 
 232,918 78 
 
 1,316,718 70 
 
 \ 
 
 $248,051 32 
 
 1,438,810 88 
 t 216,425 06 
 
 1,417,391 07 
 
 $309,635 07 
 
 1,440,249 73 
 245,860 57 
 
 1,471,958 06 
 
 2,943,618 01 
 
 2,383,942 68 
 
 3,267,657 39 
 
 3,356,678 33 
 
 3,467,703 43 
 
 $5,705,923 03 
 
 $5,071,236 67 
 
 $5,669,942 37 
 
 $6,205,898 13 
 
 $6,618,843 17 
 
 $493,781 35 
 
 $312,144 42 
 
 $393,960 86 
 
 $572,630 02 
 
 $428,576 45 
 
 $6,199,704 38 
 
 $5,383,381 09 
 
 $6,063,903 23 
 
 $6,778,528 15 
 
 $7,047,419 62 
 
 $8,954,511 89 
 
 $8,009,513 92 
 
 $8,673,298 24 
 
 $9,756,650 30 
 
 $10,045,338 22 
 
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