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simple matter. On that subject, therefore, we do not deem
it necessary' to dwell. But we do desire to call attention
to some suggestions which we think would greatly assist in
equalizing the burden of taxation so far as personal property
is concerned.

This Board has now been in existence for ten years, and
has had full opportunity of realizing the difficulties which are
met and have to be overcome in attempting to equalize values
so far as personal property is concerned. This is due largely
to the fact that it is impossible by general legislation to lay



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286 Annual Report



down a single rule that will apply equally to every branch
of business, and it is the experience of taxing authorities, so
far as we have been able to learn, that no general rule can
be adopted that will reach on a basis of equality all kinds of
property, whether that property be capable of escaping from
view or not. However, it has been demonstrated in this
state that the state legislature h*as the power to classify for
the purposes of assessment, as was done by the Nichols law,
which did classify in the case of express, telephone, and tele-
graph companies, which law was fully sustained by the
Supreme Court of this state as being in harmony with the
constitutional provisions. The same thing was done in the
Dow-tax law, for while it was held it could not license the
retail liquor traffic, it did tax it at a uniform rate of $350.
Applying the same principle to other branches of business,
we desire to submit the following suggestions, realizing that
it is impossible and will continue to be so for any board or
taxing authority to formulate a plan or system that would be
entirely satisfactory to all. Indeed, the suggestions which
we shall make may not be the best that can be formulated,
but we feel that a proper consideration of them would direct
the attention of the proper authorities to the subject in a
manner that would enable them to formulate legislation that
would be far better and more satisfactory in equalizing the
burden of taxation, as applied to personal property, than
exists at this time.

In this connection we desire to call attention to the fact
that the importance of the subject of classifying for the pur-
poses of taxation is recognized in the amendment to the
constitution offered and now pending before the legislature.
Should the legislature adopt this resolution, and the people
then ratify it at the polls, all doubt as to the power of the



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Board of Supervisors 287

legislature to enact laws in accordance with the following
suggestions would be removed. Then, indeed, would be
reached directly the solution of the problem which, without
a constitutional amendment, must be reached indirectly, as
was done in the case of the Nichols law hereinbefore
referred to.

Merchants.

Under the law as it now stands, merchants are required to
make a return for taxation based upon the monthly average
of the stock of goods carried by them during the year imme-
diately preceding the one for which the tax return is made.
It is hardly necessary to point out the objections to this
method of fixing the tax return, as it must be evident that
unless merchants take an account of stock at the close of
each month, which is never done, any return based upon
this principle is largely the result of guess-work. In addi-
tion to making a return of the monthly average value of
his stock, the merchant must also return credits in excess
of debts, together with fixtures, investments in stocks and
bonds, and the money on hand on the Saturday preceding
the second Monday in April.

It is at once evident that this constitutes a complicated
return, and one that involves great labor if accurate results
are to be achieved. After careful consideration we have
reached the conclusion, if merchants were required to report
the aggregate volume of business as shown by sales made
during the year preceding the one for which the tax return
is made, and divide this by twelve, returning one twelfth of
the amount for taxation, that a uniform and equitable return
would thereby result. There would be no necessity under
this plan for details, and there would be no necessity there-



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288 Annnal Report



fore for incomprehensible explanations and instmctions.
Every merchant can readily, easily, and accurately tell the
amount of his sales during each year, and such a method
of fixing the amount of his return would certainly be the
most simple, and we believe the most satisfactory.

We are aware that this system is open to the objection
that merchants and manufacturers are opposed to making
known to the public the amount of business done by them,
but under the system now in vogue the examination of returns
made by the Board of Supervisors sitting as a Board of Equali-
zation always involves this very question, and the volume of
business done is taken into consideration by the Board in
reaching the proper amount for such return. While everv*
merchant's return is open to the public for examination, the
fact remains that the public knows very little of the returns
made, and therefore the objection which would be urged, that
returns made in accordance with this suggestion would expose
the business done to the public, would have but very little
force ; and we feel assured that if a law could be enacted
under the constitution carrying into effect this idea, and such
law be upheld on the same theory that the Nichols law was
upheld, it would not be long until the merchant would see
the wisdom of such legislation.

It can be readily seen that under such a system the man
who is able to do a large volume of business on a small
capital would not have the advantage which the law now
gives him in making his return over the merchant who, to
do an equal volume of business, is compelled to carry stocks
of goods much larger, for then the return would depend not
upon the actual amount of goods in stock, but rather the
volume of sales made during the year. The merchant who,
for the sake of convenience or for the very purpose of escaping



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Board of Supervisors 289

taxation, carries a portion of his stock in some other state
would not be permitted to defeat the purpose of taxation in
that way, and the inducement to plan for escaping taxation
by such methods would be entirely obviated.

There is a rapidly-growing custom, adopted principally by
combinations of capital and trusts, whereby the representa-
tive of large concerns simply opens an office, for example,
in Cincinnati, and comes in direct competition with our
merchants who are compelled to bear heavy expenses in
operating their establishments, who returns nothing under
the present system but his office furniture. If such men
could be required to report to the taxing authorities of this
state the volume of business done through them, and be
required to make returns in accordance therewith, it would
but place them where they should be placed, on an equal
footing with our resident merchants in bearing the burdens
of taxation.

Manufacturers.

The Rawlins law is exceedingly difficult to comprehend
and apply. The requirement that the value of raw material,
the value of partly- manufactured goods, and the value of
completed goods shall be g^ven, in order to arrive at proper
tax returns, is almost impossible with any reasonable accu-
racy. In addition, machinery is returned, also money and
credits, less debts. Some manufacturers carry much less
raw material than others ; and s^ain, some dispose of their
goods as rapidly as they are ready for the market. Thus
one firm may do a much larger business in the aggregate
than another, and yet make a smaller return for taxation.
Then as to machinery, valuations take a wide range, and are



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290 Annual Report



seldom accurately reported, the interpretation put upon the
law by interested parties being that machinery should be
valued according to what it would bring if put under the
hammer and sold.

Now if manufacturers should be required to report the
volume of their business, divide this by twelve, and make
their returns for taxation covering every thing else except
moneys and real estate, accuracy, equality, and justice to the
whole taxpaying community might easily be reached. Let
us illustrate : A concern doing a business of $600,000 per
annum would under this plan return $50,000 for taxation ;
the tax on that at the present rate would be about $1,300 per
annum. That certainly for such a business, and considering
the protection afforded, would not be oppressive; it would
not be in excess of the salary paid to a reasonably good clerk
or book-keeper.

Licenses.

These should be a source of large revenue. All classes
of brokers and agents for foreign manufacturers should be
licensed, and the rate charged should be graduated in pro-
portion to their business. Now we have all kinds of brokers
and agents for foreign concerns, doing a very large business
(patent-medicine men, etc.), who contribute virtually nothing
toward the tax burden. There would be no hardship in
requiring these to pay something, and that something in
the aggregate would amount to very much. As the law
now stands, agents doing a very large business return for
taxation their office furniture, a little bit of money, and
nothing more. Yet those come into direct competition with
our own citizens, who are required to make returns of their
business for taxation.



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Board of Supervisors 291

Professional men, such as physicians, lawyers, and archi-
tects, should be licensed, as also contractors for the erection
of buildings and the construction of streets. These are
largely benefited by the city ; they earn their living here,
and yet virtually they contribute nothing toward the tax
burden. If it is just to enforce the Russell law taxing dray-
men, hackmen, expressmen, and the owners of wheeled
vehicles, certainly there would be no injustice in the general
license system indicated.

Money and Securities.

Under this head there occurs the most difficult problem
to be solved. The law requires money on hand on the Satur-
day preceding the second Monday in April to be returned
for taxation, but in point of fact very little money is returned
for taxation.

Securities, such as bonds, stocks in foreign corporations,
and mortgages, should also be taxed at a special rate, say
of one half of one per cent. Under this plan a very large
amount of money and securities which now escape taxation
would be returned, and add greatly to the duplicate. Few,
if any, now return stocks, bonds, or promissory notes secured
by mortgage for taxation. It may be said that it is their
duty to do so, but all the same this class of investments
escapes taxation altogether, or nearly so. People would
gladly pay one half of one per cent and be honest rather than
put themselves out of the way and strain their conscience to
evade such a law.

Ohio passed a law some years since exempting certain
certificates of indebtedness of the state of Ohio from taxa-
tion. If the legislature has the right to do this, it has the



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292 Annual Report



right to exempt municipal bonds from taxation ; but it would
be better and fairer to impose the small tax indicated above.

This system would not be an experiment, for it has been
successfully tried in Philadelphia and some other cities. It
is a question whether the state will accept a fraction of a loaf
or get no bread at all.

If state, county, and municipal bonds bearing 3^ per cent
are taxable, and the owners thereof are required to pay from
2i to 3 per cent taxes, it is no wonder that they are not
returned for taxation. Far better to tax them at a nominal
figure, if taxed at all.

Conclusion.

In conclusion we desire to call attention to the fact, while
nothing has been said about household returns, that is a
question that should receive careful consideration, as under
the present system comparatively nothing is returned for
household goods. If an exemption of three hundred dollars
was allowed on household goods in addition to the present
exemption of one hundred dollars, that to be applied to all
other kinds of property, and returns be required upon such
property at its fair value, and not upon the basis of auction-
house prices, there no doubt would be a very large increase
in the revenue derived from this source, and more satisfac-
tory results to all concerned.

While we have thus dwelt at some length upon sugges-
tions as to desirable changes in the method of valuation of
personal property, we have done so in order that the public
as well as the officials might have the benefit of the ideas
of this Board, which ideas have been formulated by experi-
ence in the active work of equalization. Should the consti-



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Board of Supervisors 293

tution be amended, as it undoubtedly ought to be, so as to
permit classification of personal property along the lines
suggested herein, we believe that much of the opposition to
our present tax system would be dispelled, and that the best
possible results for all concerned would be achieved.

All . of which is respectfully submitted by order of the
Board of Supervisors.

H. L. GORDON,

President,



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ANNUAL REPORT



FIRE DEPARTMENT



1901



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OFFICERS



CINCINNATI FIRE DEPARTMENT



For the Year 1901-1903.



Office, Sixth Street, near Vine.



Fire Marshal and Superintendent Fire-alarm Telegraph:
J. A. ARCHIBALD,

Residence, No. 823 West Fourth Street.

First Assistant Fire Marshal:

THOS. McAVOY,

Residence, No. 548 Carlisle Avenue.

Second Assistant Fire Marshal:

M. L. CAMPBELL,

Residence, No. 950 West Court Street.

Assistant Fire Marshal {First District):
HENRY BUNKER,

Residence, No. 308 Bast Seventh Street.

Assistant Fire Marshal (Second District):
PHILIP HURLEY,

Residence, No. 910 West Ninth Street.

Assistant Fire Marshal (Third District):
CASPER STREIF,

Residence, No. 41a Dayton Street.

Assistant Fire Marshal (Fourth District):
JOHN O'F. MILLER,

Residence, No. 6a8 Crown Street,



Secretary . -



C. F. LAKEMAN,

Residence, No. 4331 Hamilton Avenue.



Assistant Secretary:



HENRY SCHLOTMAN, Jr.

Residence, No. 1625 Mansfield Street.



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BOARD OK TRUSTEES



CINCINNATI FIRE DEPARTMENT



For the Year 1901-1902.



OFFICERS.

PRB8IDENT:

JOS. M. RICE.

VICE-PRESIDENT:

WILLIAM RIEKER.

SECRETARY:

C. F. LAKEMAN.



MEMBEt^S.

JOS. M. RICE, Term Expires 1902

WILLIAM RIEKER. ... ** ♦* 1903

ABE FURST, ** ** 1904

JOHN MACKEY, .... *♦ •* 1905



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FORTY-NINTH ANNUAL REPORT.



Headquarters of Fire Department, )
Cincinnati, O., January i, 1902. i

Hon. Julius Fleischmann, Mayor :

Sir,—

In accordance with the requirements of the law,
I have the honor to submit herewith the Forty-ninth Annual
Report of the Fire Department, giving in detail an account
of the receipts and expenditures, and register of the depart-
ment, together with the estimated value of all property under
its control at the close of 1901.

The organization and numerical force of the department
was increased by the addition of seven new members for Fire
Company No. 37 and Ladder Company No. 14 (at Riverside),
where a new engine-house was built and equipped, and the
companies were placed in service, November 5, 1901.

Temporary arrangements are still continued for fire pro-
tection in Clifton, Lin wood, and Westwood, where regular
members are now in service.

I again urgently recommend that some action be taken in
the near future to secure an appropriation that will enable
the honorable Board of Fire Trustees to fully equip and
place in service newly organized companies for the better
protection of property in these districts.

The total expenditures for all purposes were $472,387. 72,
of which amount $405,887. 72 was paid for salaries.



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'502 Annual Report



During the year the department was called to answer
1,302 alarms of fire, of which 475 were bell alarms and
827 still alarms.

The I06S as reported was $1,277,423. 72, with an insiu*-
ance recovered of $994,748 . 74.

As to the health of the members of the department and
injuries sustained by accidents at fires in the discharge of
their duties, I would respectfully refer you to the compre-
hensive and detailed report of the Department Surgeon,
Dr. B. F. Clark.

During the year the following deaths occurred: Jacob
Spohrle, a member of Ladder Company No. 5, January 3d
Peter Poland, a member of Fire Company No. 5, February 8th
John Finnerty, a member of Ladder Company No. 4, June 8th
John Q. Adams, a member of Ladder Company No. 3, Octo-
ber 15th; Thomas Jelleff, a member of Ladder Company
No. II, November 26th. They were brave, active, and faith-
ful members, and their loss is mourned by their brother
firemen.

On December ist, Assistant Fire Marshal John C. Donno-
van was retired, after an active service of almost forty years.

In conclusion, I take pleasure in thanking your Honor,
and through you all branches of the City Government, for
co-operation and for many courtesies extended.

To the Board of Fire Trustees I am under many obliga-
tions for assistance, counsel, and kindness.

To the officers and members of the department my hearty
thanks are extended for intelligent and zealous work and
interest in the service.

Very respectfully submitted,

J. A. ARCHIBALD,

Fire Marsh€U.



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Cincinnati Fire Department



3():J



Financial Report of the Fire Department



RECEIPTS



Balance in fund January
Taxes, 1901



1901.



For use of Plugs—

G. E. Allen

Mrs. R. J. Anderson .

Backhaus & Lingers

Mrs. Badelt

Bank-street Building Association .

Barber Asphalt Paving Co

Mrs. Barnhorst

H . Bartrum

Mrs. C. M. Bates

F. Becker

J. Beidenhorn

C. Bell

J. W. Bessemer

Dr. A. Blunden

Mrs. D. Blymjrer

C. A. Bockhouse

C. C. Bragg

L. C. Brewer

J. C. Britton

F. Brogle

J. J. Brooks

J. Buckley

Dr. A. Buddemiller

L. Bureer estate

A. Burke

J. T. Burkhardt

J.Burns

C. Busemeyer

J. Butler

A. J. Carll

F. P. Carroll

Cincinnati Contracting Co

Cincinnati Granitoid Co

Cincinnati Traction Co ,



Amount carried forward



50

1 00

50

SO

50

6 00

50
50

I 50
50
50
SO
SO
50

I 00

50
50
SO
SO
SO
50
50
50
50
50
50
50
50
I 00
I 50
50
SO
50

7 50



$33 00



6,432 86
479,446 84



$485,879 70



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304



Annual Report



Amount brought forward

Chermault & Washington

Clark-street Loan and Building Association

Mrs. Coleman

Wm. Collis

H. Combs

T. S. Coons

J. S. Covert

T. De A rmond

' ]. Delaney

C. H. Dillon

E. Ditschen

Mrs. M. Doyle

G. Douglas & Co

F. Douthwaite

]. A. Eberhardt

M. Eisenberg

J. B. Eichelmann

*H. Esterman ,

T. Evans

E. Evans '.

L. C. Evers

A. Folmer

F. Fay

Thos. Flaherty

W. Fletcher

J. Fletcher

M. T. Flynn

S. Fowbush ■

Frank Garrett

G. M. Gest

F. B. Gier

C. H. Glandorf

F. Glidden

E. L. Greenwald

Mrs. H. Graebe

G. Green ,

A. Groves

Guntrum & Hartbrecht

]. C. Harper

W. Hartman

L. P. Hazen & Co

J. Heitzman

C. F. Herzog

Jos. Henninger

A. Hickenlooper

C. B. Hicks, ]r

Hitzman & Co

C. Hollander

F. Hollgreve

Mrs. Holmes

A. HolterhoflF

G. Holterhoff

H. S. Hubbard

]. Humler ,

I. Jackson

Mrs. A. Jones #

Amount carried forward



33 oo

SO
I oo

so
SO
SO
50
SO
SO

1 50
50
50
50
50
SO

3 50
50
SO
50

2 00

1 00

2 50
50
SO
50
SO
50'
SO
50
SO

10 50
SO
50
50

I 00
50

I 00
50
50
50
50
50
50
50

I 00
50
50
50
SO
SO
SO
SO
SO
50
SO
SO
SO



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306



Annual Report



Amount brought forward

E. R. Rugschardt ,

Mrs. K. Ryan

Wm. Santer ,

A. K. Sargent

Mary Sauer

A. Scharback

C. Schafer ,

A. Scheper

C. Schmidt

Mrs. Schneider

V. Schrader

J. Schuch

M. Schmerr

Scott & Walker

W. H. Settle & Co

S. Shillito

A. D. Shockley

F. Siter

J. Stafford

M. Stonemetz

Wm. Stark

E. Spencer . . .

M. Sudhoff

A. L. Symmes

H. Tassett

T. Taylor

J. Thompson

]. Theobald (President)

]. Townsend

L. Turner

A. Uphus

Mrs. Walker

Mrs. D. Walker

Warner & Quinlan

J. Washington

F. Weber

Mrs. Weikenbock

H. Wellman

J. Wessling

Mrs. A. Wettsline

E. Winnegar

J. Williams

J. Witsken

W. Wolford

J. W. Wright

H. Wunnemann

For use of Fire-plugs (street sprinklers) —

Morris Bauer

Mrs. A. Birnbryer

A. Berger

L. Brandenberg

Citizens' Street-sprinkling and Cleaning Co

John Eggers

Jos. Ernst

L. C. Evers

Amount carried forward



156 50

3 50
50
50
50
50
50
50
50
50
50
50
50
50
50

I 00
50
50
50
50
50
50
50
50
50
50
50

I 00
50
50
50
50
SO

1 00
50
50
50
50

2 00
50
50
50
50

3 00
50
50
50



40 00
33 00
6 00
18 00
91 so
28 00
12 00
10 00



$238 50



485.879 70



18S 00



$486,067 70



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Cinciniiati Fire Department



307



Amount brought forward .



E. P. Harrison ....

W. T. Hill

A. Jos. Karl

Kleemeier Bros. . . .
Wm. Schweninger.

M. Siereveld

P. D. Stark



For Horses —

Wm. Crossett Horse No.

Ben Even "

Frank Fox ♦♦



528
591
332
379
387
452
459
477
479
500
546
562
564
568
570
586

595
607
610
630
632



Wm. Koppel Horse No. 420

•• 521



38 00
17 00
41 00

35 25
»3 50
23 00
62 50

39 00

45 50
43 00
67 50
50 00
52 50

36 00
19 00

33 00

46 00
19 00

34 00

40 00
60 00



Maley^Thompson & Moffet, Horse No. 256 60 00

578 75 00

F. M. Zumstein Horse No. 375



For old Hose, Suctions, etc. —

L. Ayre

Morris Bauer

F. Becker

C. Best

W. H. Brown Sons

A. Burger

John Dacej

A. Derrick

C. Deufel

J . Donaldson

J. Eggers

J. E. Ellerhorst & Co. . .

L. C. Evers

Wm. Fleming

Fromholz & German

Frank Haffner



Amount carried forward .



238 50

12 $0
48 00
24 00
18 00
42 00
42 00
30 00



65 00

35 00



714 75



135 00
65 00



6 80
9 00
1 20

12 00
4 50

13 00
37 50

60



$114 45



486,067 70



455 00



i.>»4 75



$487,637 45



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:}()8



Annual Report



Amount brought forward



114 45 487.6374s



Mrs. Geo. Hetz

D. Hirsch

P. Hurliman

J. Hust

A.J. Karl

P. Kelley

W. A. Lemmon

Marmet-Smith Coal and Coke Co.

Queen-City Milk Co

Ruebel Bros

J. V. B. Scarborough

J. Townsend

H. Uthsel

L. Uyse

Vulcan Copper Works

■ Whittaker

Zieverink



h



For Miscellaneous —

D.||Hir8ch, old carpet

Hirschberg Bros., old scrap iron

S. Hirsch, old scrap harness

F. Krumdieck, old leather

Linwood Lodge No. 567, F. and A. M., rent of|

lodge-room i

D. J. Malone, old bedstead

H . Neuer, old glass

The Clifton Springs Distilling Co., pumping

water from canal-boat

The Lunkenheimer Co., fire-alarm box

The M. Werk Co., soap boxes

C. F. Lakeman (Secretary), deposited as a re-
funder $200; drawn April 18, 1894 (see Voucher
No. 289 of that year), which was drawn to pay
for hay, freights, and other small items of ex-
pense necessary to pay in cash



186 20



Total receipts from all sources




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Cincinnati F'ire Department



309



EXPENDITURES



SERVICES.



J. A. Archibald, Fire Marshal

Thomas McAvoy, Ass't Fire Marshal. . .
J. C. Donovan, Ass't Fire Marshal, 1 1 mo.
M. L. Campbell, " '* i mo.

Henry Bunker, District Fire Marshal..
M.L.Campbell, *• ** iimo.

L. C. Streif,
J. O'F. Miller,
Philip Hurley, ** '* i mo.

C. F. Lakeman, Secretary • . . . .

H. Schlotman, Jr., AssU* Secretary

Dr. B. F. Clark, Surgeon

Dr. C. F. Snider, Veterinary Surgeon..
Janitor at Central office



FIRE TRUSTEES.



Jos. M. Rice. . .
Wm. Rieker . .

Abe Furst

W. T. Perkins
John Mackey . .



Assistant superintendent, operators,
linemen, and batterymen of the Fire-
alarm Telegraph Corps

Cistern and plug repairers and helpers..

Captains, lieutenants, engineers, stokers,
drivers, pipemen, laddermen, hostlers,
substitutes, watchmen, and extra help



3,500 001
2,300 00!
2.108 37,
191 63
2,100 ooi
1,925 001



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