Phenix gazette. [volume] (Alexandria [D.C.]) 1825-1833, 1825-11-12

create any other feeling upon uhe suOJee' VI
the late Levy of taxes by the Levy Court oil
this County, than that which will lead to
fair and temperate enquiry into the legality
and equity ofthe tax, as ia'd The Court, at
their last session, laid a tax Of 81 IS on each
titbeable, to raise the sum Of 1921; that IS,
on all white males over the age of sixteen
| wears, and on all slaves over that age, omit
ting to impose any tax on The real estate, or
other property; alleging, it is said, that the
late act of Congress passed in May 1924, en-.
titled Gan act to confer certain powers ON the
"Levy Court Of the County Of Alexandra, in
"the District of Columbia" deprived the
Court of the power it once possessed, and
which it exercised in the year 1901, of Levy
ing any portion Of the tax on real estate II
shall be my humble effort, to shew that the
Court was, and is, under mistake on this
point. The Levy Court is tribunal which is
peculiar to the State of Maryland. Congress-
in the year 1901, when assuming the govern
ment of the District of Columbia, established
Levy Court for the County OF Alexandra,
and declared that it should possess and ersre.se
"the same po,cers, perform the same duties
| and receire the same emoiuments, as the Levy
| "Court or Commissioners OF County for the
Estate of Maryland possess, perform, and re-
"ceive."
The enquiry is, what were the powers pos
! sesscd and exercised by the. Levy Courts OF
MARYLAND on the Sd of March, 1901, when a
| Levy Court was established in Alexandra,
particularly on the subject Of taxes' This IS
ascertained by reference to the law of Mary
| land.
| In the 18th section of the Declaration OF
Rights of the State of Maryland, it is declared,
"That the Levy of Taxes by the Polls grew
sous and oppressive, and ought to be abo-
"ished That paupers ought no, to bctas-
"sessed for the support Of Government, but
"epery other person in the State ought to
contribute his proportion of public taxes for
"the support Of the Government, according
"to his actual worth in real or PeESoacl pro-
"perty within this State"
|. This, then, being fundamental principle
of the government of Maryland, upon the
subject of Faxes, for any purpose, it will be
found that the act of the Legislature of that
State, passed in the year 1894, for the estab-
lishment and regulation of the Levy Courts in
the several Counties of the State, conforms to
it, and gives the Levy Courts authority " 10
"mpSse an assessment, or rate, on all proper
"ty within their County, sufficient to deiray
"the County charges" which is to be appor-
toned according to ruluation. The County
charges a-c, the making or finishing necessary
repairs to the Courthouse in their county, not
to exceed el00 in any one gear; the making
and finishing necessary repairs to the County
Prison, not exceeding ESQ in any one year;
the full and complete rep:ir ofany one Bridge
in their county, not to exceed ESQ in any one
year; and for erecting and building, any nav
n-..,-une wear. Tie powers OF the Levy
Courts in Maryland were limited to certain
sums in any one year, as to the above part'cu
lar objects: they had also the power to provide
for the Poor of the county, and other County
expenses, which embraces the General Police;
but as to those other objects of County ex-
pense, the power of the Levy Courts of Ma
ryland, and consequently Of the Levy Court
of Alexandria, is unlimited as to the amount
of the annual expenditure. In the year 1851
the Levy Court Of Alexandria did lay tax for
County purposes, upon real and personal es
tate, according to radiation. BY the present
system, the owner of a negro who is not worth
as he who owns negro worth five hundred
dollars. by the present taxation, tenant
who, perhaps, pays his landlord a heavy rent,
will have to pay from ten to fifteen dollars,
while his landlord will pay only one dollar and
twenty five cents.
The next enquiry is, has Congress by any
law deprived the Levy Court of Alexandra
County of the power which it possessed, and
exercised, of taxing the real estate. j affirm
that no such law has been passed It would
be strange that Congress should have taken
this power from the Levy Court of Alexandria
County, and leave the Court in Washington
County in full possession and exercise of it.
have heard it has been contended that, by
the 5th section of the act passed Sd of May,
1902, additional to, and amendatory of, an
act entitled an act concerning the District of
Columbia, the power oftayins the real estate
is taken from the Court. This section de-
clares, shat the taxes to be levied in the
"County of Alexandria shall hel fier be as
"sessed by the Justices of the Peace of the
"said County, and the Poor of the Town and
"County parts of the said County of Alexan-
" dria, she'll be provided for, respectively, as
"thc County and Cooperation Courts ofAlex-
" andria were authorized by the laws of Virgil