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APPENDIX TO SENATE JOURNAL.

REPORT

OF THE

MAJORITY OF THE JUDICIARY COMMITTEE,

On Senate Bill Number 24, Concerning the Powers and Duties of the
State Auditor.

IN SENATE February 12, 1849.

MR. SPEAKER: The Judiciary Committee has had under consideration, Senate Bill No. 24, concerning the powers and duties of the State Auditor, and the majority recommend its engrossment and passage. The first section of this Bill proposes to repeal the Statutory delegation of the taxing power to the State Auditor.

The second is a mere re-affirmance of that clause of the constitution, which provides that "no money shall be drawn from the treasury except in consequence of appropriations made by law." A reaffirmance, which has been rendered eminently necessary, in consequence of various legislative efforts to repeal the constitution; efforts which have been so far successful as to escape immediate animadversion and even to meet with a temporary, passive and unconscious acquies

cence.

The revenue system of Ohio, which is well understood by very few, is the result of a number of successive regulations, violating the natural right of the citizen to be heard, either by himself or his representative, in questions concerning the amount of his burdens and the disposition of his property. The canal tolls are pledged by Statute to aid the tax-payers in discharging the interest on the public debt. But a large part of the gross income from that source must be applied to repair our public works. Nothing but the small overplus is applicable to the interest on the public debt. The State Auditor, by his sole authority, levies on the citizen, such sums as he deems expedient for the ostensible purpose of paying that interest. When the repairs, on the public works, cost almost half a million, as was the case the past year, he simply levies half a million more from the tax-payers. Having filled his coffers he makes grants, by way of interest on their debts, to such as approach him in the guise of public creditors. In conjunction with the State Treasurer and one acting commissioner of the Canal fund. he makes grants of those immense sums, which are annually expended for the repairs of our public works. Finally, the Board of Public Works, together with the Attorney General, makes

1-APP. 8. J.

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