Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1846-01-08


the acquisitions of the law have been OBJ
served by the Executive, which justifes an
application for mandamus against those
who may continue delinquents The full
revenue from this source is estimated at
$4,000. -
The constitutonality of the law imposing
a direct tax upon all ships and other vessels
owned by citizens of this State, having been
sustained by the Court of Appeals, is re-
commended to make the revenue therefrom
fully available.
The tax upon the stock of the city of
Baltimore which had not been paid since
the passage of the Act of 1913, by which it
, was imposed, has been collected during the
past year.
A tabular statement exhibits the amount
of revenue accruing from the direct tax, ex-
elusive of arrears, to be for the ensuing year
! $539,171 SO; add to this educ for arrears
for 1871, '42, '43 and IA, S554,S29 co.
and we have a total accruing amount Of
$l,094,001 %, being an excess of $685.
5000 over the amount of interest due on
the entire debt, which is S715,42l 90.
In proceeding in the matter of indirect
taxation, by which it was determined by the
last Legislature to make up the additional
revenue that might be required to meet the
annual interest on the State debt, and the
current expenses of the government, his
Excellency observes that it has "since I'M
dergone the ordeal of public canvass, and
has been sanctioned by the approval of the
people,"
Referring to the act "imposing tax upon
the commissions of executors and admins
tIators, upon the passage of the account in
which their commissions are allowed" an
amendment is advised, whereby this law
may be made more directly available; to
wit: to require the payment of one per ct.
on the amount of the inventory within thir
ty DAYS from the return of the same; and
one. per cent upon the difference between
sntory and the commission, upon the
llg4e1elitation of the final account for passage.
| That those, and similar cases in which an
executor is the residuary legatee, may be
made to contribute to the revenue, repeal
of so much of the act of 1898, CHI. 101, as
confers by its operation the privilege of
exemption from the tax, is recommended.
| The revenue from this law, together with
that from the law "imposing tax on the
commissions of trustees and receivers" is
expected to amount to 100000.
Amendments are suggested in relation to
the law ''imposing tax on collateral inhe-
rtances, distributive shares and legacies,''
as we'll as in the two preceding, with the
same view, viz: to make the tax more i'm
mediately available. From this last act if
made practically efficient, the sum of &c.,
900 it is believed will be realized.
The act of the last session ''imposing q
tax upon clerks and registers, has been pro-
ductive of $4,000"
Of these laws of the last session, his Ex-
cellency contends "that they have met with
the almost universal approval of the peo-
ple," and he accordingly attributes great
credit to the last Legislature ''for the adop-
ton of a system of taxation which will so
prominently contribute to the relief of the
State, and which at the same time is so en-
tirely in accordance with the public will"
With regard to the "Stamp Act" the Co.
vernon presses its continuance as one,
switch, when properly amended, will be of
more practical utility, in the present none
tary condition Of the State, than any law
upon the statute book" Its designation as
the ''British Stamp Act' and an ''Anti Demo-
cratic" law, are spoken of as gratuitous and
unfounded denunciatlons, and a contrast
drawn between the opposition of the colo
MES to the "Britsh Stamp Act,' and the
hostility declared against that of Maryland,
the former growing out of a principle ''of
resistance to taxation scithoM representation
and not because the law which they resist
ed was stamp act 1t is also averred that
similar law was passed by Congress dur
| ing the Presidential term of Mr. Madison.
The act is boldly defended against the
charge of inequality, by an argument to
prove that the inequality which does exist
is practically in favor of those who pay the
tax, they paying in fact under this law but
one Twentieth of one per cent; whereas, if
such property were included under the d.
rect tax law, as every other description of
property, the tax would be one fourth of
one per cent. Amendments are suggested
to remedy the decisions of the Court of
Appeals adverse to the original design of
the law, and an annual revenue of 100000
is expected therefrom. A suggestion that
lottery tickets should be subject to the pro-
visions of this act, is presented, and moral
as well as financial result proposed. But
if no moral good should be effected in d.
minishing the sale of lottery tickets, the