The taxes levied in 1871, collectible in 1872, were as follows:
| State taxes | $ 4,350,728.28 |
| County and local levies | 18,604,660.12 |
| Delinquencies and forfeitures | 632,275.84 |
| Total taxes and delinquencies collectible in 1872 | $23,587,664 24 |
It will be noticed, with gratification, that the annual increase of taxation, to which the people have been long accustomed, has been checked, and that the taxes, both State and local, have been somewhat reduced.
The increase of local indebtedness still continues. The returns made to the auditor of State are imperfect, but enough is shown to warrant the opinion that during the past year the indebtedness of the towns and cities of the State has increased not less than one million of dollars, and that their aggregate indebtedness now equals the indebtedness of the State. I respectfully repeat, as the remedy for this evil, the recommendation heretofore made, that all public debts be prohibited, except in cases of emergency, analogous to those specified in sections 1 and 2, article 8, of the constitution.
The report of the adjutant-general shows that there has been collected by him from the United States during the year, on account of the State war claims, the sum of $145,304.60, making the total amount of war claims collected $2,826,247.94. It is probable that about $100,000 more can be collected on these claims without additional legislation by Congress. This will leave about $400,000 of claims unpaid, which, it is believed, when presented to Congress, with proper vouchers and explanations, will be provided for by special act. As long, however, as the board of military claims exists, these claims will continue to increase, and it would not be advisable to seek Congressional action until the State, by closing its accounts with individuals, shall be able to ask for a final settlement.
It is therefore recommended that the statutes providing for the allowance of claims against the State by the commissioners of military claims be repealed; the repeal to take effect at such date in the future as will afford opportunity for the presentation and allowance of all just claims.
The report of the commissioner of common schools shows that, upon the whole, the educational interests of the State continue to be very prosperous. He presents, however, for your consideration, a number of changes in the school laws, which he deems essential to further progress. The proposed reforms are treated of in his report under the following heads: normal instruction, supervision, a codification of the laws, and the township system.
The commanding position which Ohio has held in the great transactions of our recent civil and military history is largely due to the educational advantages enjoyed by her people. Every measure which tends to continue and increase those advantages merits your earnest and favorable consideration.
For many years the most eminent teachers and friends of education have urged the necessity of establishing institutions for the instruction of teachers in the principles and duties of their high and honorable calling. A few thousand dollars of the school fund applied every year to this purpose will, it is believed, make the expenditures for school purposes vastly more beneficial to the State.
There are serious objections to the present mixed system of school management by means of township boards and sub-district directors. It is believed that this system ought to give place to the purely township system, in which all of the schools of the township are under the exclusive control of a board of education chosen by the electors of the township. This plan is in conformity with that which has been adopted with satisfactory results in most of our towns, and is sustained by the experience of other States in which the purely township system has been tried.