FINANCES OF LANCASTER.
Page 32 - 49

      In an old copy of the Ohio Eagle, published in Lancaster, and bearing date of June 9, 1827, I find the following statement of the receipts and disbursements of the corporation for two years, viz.: from April 20, 1825, to April 23, 1827, inclusive.  The statement was in tabular form, showing the sources from which the income was derived, and for what disbursed.  The income consisted of taxes collected, and for licenses for shows and exhibitions, thus:
 

PUBLIC SQUARE OF LANCASTER.
(Page 34)

     What is denominated the Public Square in Lancaster, is located at the crossing of Main and Broad streets, the streets cutting it into four equal parts.  The ground was deeded to the city forever by the original proprietor, Ebenezer Zane, for public purposes alone.  The deed is said to be so drawn, that, should the square, or any part of it, be diverted to any other use than that of county and city purposes, such diversion would work a forfeiture of the title to the heirs at law of the donor.  The first Court-house was built on this square, in the center of the present Broad street, in about the year 1806, and was removed by order of the County Commissioners in 1863.  At present the square is occupied by the old market-house, which was built in the year 1824, as near as can be ascertained, the City Hall building, containing the Mayor's office, Council-chamber, Post-office, Odd Fellows' Hall and Engine-house and two small parks.

CARPENTER'S ADDITION.
(Page 34)

     That part of Lancaster known as Carpenter's Addition, begins with the south side of an alley, sometimes spoken of as Carpenter's alley, which, beginning at the canal on the western border of the city, runs a due east direction to High street in front of the Methodist Church.  This alley is situated half way between Jail and Walnut streets.  All that part of the city lying south of Carpenter's alley is properly Carpenter's Addition.  Mr. Carpenter was known in his day as Emanuel Carpenter, Junior.  (In the original plat, this alley was called Jackson alley).  He gave three lots on the east side of High street to be sued for church and burial purposes.  The north division of this gift is that on which the Methodist Church edifice now stands; the middle division belongs to the African Methodists, upon which they have erected a commodious frame church; and the south division has been used by the city for opening Walnut street.  All the ground in Carpenter's Addition, extending now as far as Maple street in front of Hunter's residence, belonged originally to Zane's tract, though Carpenter's Addition at first lay west of High street, that part lying between High and Maple streets having been sold to parties as out-lots, and since subdivided and sold as town-lots.
     The Zane tract, one mile square, begun on the north side of what is known as Lundy's Lane, on the south front of the Fairgrounds at the foot of Mount Pleasant; its eastern boundary was Maple street; its southern line passed from a point a few rods west of the present residence of Thomas White, Esq., on Koontz's hill, thence west past Giesy's mill to the west line, to intersect the north line, and embraced what is now the residence of G. Mithoff.  Other

ADDITIONS.
(Page 35)

To Lancaster might be mentioned, but they all come within the Zane tract, except that part formerly known as East Lancaster, and which has recently been annexed to the city proper, and constitutes the Fifth Ward.  A portion of East Lancaster was formerly known as the Bank addition, the old Lancaster Ohio Bank having laid off the sold the first lots.  The

NEW COURT-HOUSE.
(Page 35)

Was erected, or rather completed in 1866, it having been in progress of erection about three years.  The total cost of the building was about $150,000, though the act of the Legislature authorizing the levy for that purpose was but $1000,000.  The work, however, was completed, and the balance cheerfully paid by the tax-payers.  The building stands on the north side of the Catholic Church; it is built entirely of sand-stone taken from the quarries in sight of the city, and is probably one of the best constructed ad arranged Court-houses in the State.  It contains all the county offices on the first floor, except the Clerk's office; on the second floor is the court-room, jury-rooms and the Clerk's office.  The basement is used for the heating appratus, the Janitor's residence, and storage rooms.  From the roof, or balustrade, which, by the courtesy of the Janitor, is accessible to visitors at all times, the Hocking Valley and surrounding country is seen for many miles, presenting one of the most picturesque and beautiful views in Ohio.  From it trains can be seen coming and departing on the railroads for many miles.  The

COUNTY JAIL.
(Page 36)

     Stands on the north side of Chestnut street, between Broad and High.  It is one of the best jails in Ohio.  Its front is a two-story brick residence, and is used by the Sheriffs successively.  The prison is of sand-stone, also two stories, and joins the brick in the rear.  It was built between the year 1840 and 1850.

FAIRFIELD COUNTY FINANCES FOR THE YEAR 1875,
ENDING SEPTEMBER 1ST, 1875.
(Page 36)

     Total taxes for the year, including school fund, $228,306.44.
     Total expenditures same year, $252,855.50; leaving a balance against the treasury of $14,569.06.
     The above gross sum of receipts, as shown by the Auditor's books for 1875, was levied on the respective townships as follows.  In regarding the amounts, however, it is to be borne in mind that they are not to be taken as correctly representing the relative wealth of the townships, because the rates of taxation were more or less various:

FAIRFIELD COUNTY IN 1806.
(Page 36)

     There are no records found in the Auditor's office to show that anything like a regular system of taxation was established in the county earlier than 1806.  At that time the boundaries extended far beyond their present limits, and it is difficult now to define the outlines.  The reader is therefore referred to the laws of Ohio establishing new counties, by which Fairfield has been contracted to its present area.  These laws can all be found in the State Library at Columbus, but they are altogether too voluminous for the plan of this work.  I am not aware that any changes took place between 1800, when Fairfield was established by proclamation by Governor St. Clair, and 1806, to which year we are now referring.  I find, however, that in that year there were three townships not now in existence, viz.: Clinton, Licking and Thorn, and that there are now three townships not then in existence; these are Violet, Liberty and Walnut.  There have also been two townships principally stricken from the southern borders of Fairfield within the last thirty years, and attached to Hocking county; these were Auburn and Perry, for particulars of which, please see laws.  Thorn township lay at the north-east corner of the county, and has since been attached to Perry County; Clinton and Licking lay on the north.
     From the assessment of 1806, as recorded in an old book before me, I here transcribe a complete list of the names of the tax-payers then living in the county, alphabetically, and by townships, by which they are rendered of easy reference.  By an early law of Ohio, houses were at that time assessed for taxation separate from real estate, the lowest limit of which, I think, was one hundred dollars.
     The sums paid in that year for every species of property by each person varies on the list from eight cents to $17.72½, which latter amount was paid by Rudolph Pitcher, of Lancaster, whose house, standing on Main street, a few doors east of Shawk's alley, and on the south side, was appraised at $2,500, and seven lots at $1,407.  The next highest tax-payer was David Rose, whose assessment was $13.00.  A few in Lancaster paid ten dollars; but by far the largest number in the county paid less than a dollar.  But in no township, outside of Lancaster, was more than four dollars paid by any individual.  The gross sum of the assessments for that year was $1,011.64⅓.
     Further in the same old book is found a tabulated statement of the collections and disbursements for the county under the following heading:

     "Statement of the receipts and expenditures of Fairfield County for six years and four months, commencing June 11t, 1804, and ending October 6th, 1810."

NAMES OF TAX-PAYERS IN FAIRFIELD COUNTY IN 1806.
(Page 36)