248 HISTORY OF OHIO. 



lands, were first rate, and paid the highest tax. These lands 

 might be worth very little from many cirsumstances, such as 

 their liability to be overflowed by freshets, and they might be 

 distant from any town, &c., so that even third rate lands 

 might be by far, more valuable than the first rate lands. For 

 mere cultivation, the second rate lands, lying generally on 

 what was denominated second bottoms, were better adapted 

 to produce grain, than those of the first class. Besides, the 

 county officers did pretty much as they pleased in their re- 

 turnSy and first rate lands in one county might be estimated as 

 second, or even third rate lands, in a county adjoining. This 

 system of taxation was very erroneous, and unequal in its op- 

 eration, doing great injustice, and productive of discontent 

 among the land owners. 



It is easily seen that a system of taxation so loosely framed, 

 and so unjustly too, couW not be very well enforced. The 

 money raised by it so far as the members of the general assem- 

 bly were to be paid out of it, was grudged by the tax payers. 

 Not a few of these givers of law, were extremely illiterate; 

 so much so, that some of them could neither write nor reeid 

 their own names. 



The poorer sort of people were mere squatters on the pub- 

 lic lands, or tenants on the lands of the more wealthy land 

 owners. These men were all voters, and they not unfre- 

 quently obtained seats in the legislature. They paid no tax- 

 es themselves, but they levied heavy burdens on others. We 

 need not wonder that taxes so levied and in part (and no 

 small part either) for such a purpose, were badly paid. 



From these causes, and those causes heretofore enumerated, 

 the state treasury at length became totally exhausted. All 

 the salaries of the state officers, were in arrear, and all these 

 officers, and even the members of the general assembly were 

 paid in audited bills on the treasury. Governor Brown, though 

 faithfully exerting every power he had, actually failed to bor- 

 row twenty thousand dollars on the credit of the now great, 

 populous and wealthy state of Ohio. Yes, reader, such was 

 the fact, only a very few short years since. Several unskill- 



