Civilian & telegraph. [volume] (Cumberland, Md.) 1859-1875, 1861-10-10

thing to the cost of the article to the
consumer; but the addition will not be
appreciable by purchasers generally, and
SO far from being oppressed by it they
would perhaps never realize a change
of prices unless their attention was spe-
cially directed to it.
The second mode Of supplying an in
crease of revenue is by direct tax
The Constitution requires that Repre-
sentatives and direct taxes shall be ap-
portioned among the several States ac-
cording to their respective numbers to
be determined by adding to the whole
number of free persons three-fifths of
all other persons. The act of the last
session of Congress is framed in con-
formity with this provision of the Con-
stitution; it levies direct tax of twenty
millions of dollars annually upon the
United States, and apportions it to the
States according to the Constitutional
rule The quota of Maryland is 1885,
719 dollars and 333 cents. This tax
i, laid ION the value of all lands and
"lots of ground, with their improve
''ments and dwelling houses" The act
devises the machinery for the assessment
and collection of the tax by officers ap-
pointed by the National Government.
We have a very imperfect knowledge
of the value of the real estate of Mary
land. The State taxes, being levied
upon all the property Of the people Of
the State, our assessments and valuations
do not distinguish between real and
personal property. There is no reliable
valuation of either separately. The
Census report of 1860 estimates the real
estate of Maryland at $65. 341. 49,
This, at best, is but an estimate. very
loosely made and liable to many errors.
The same report estimates our personal
property at 1921 1913, 800, which, added
to the estimated value of the real estate,
will show the aggregate value of the
property of this State to be 1927, 1885,
258 This exceeds By nearly fourteen
and half millions the actual assessment
of the State for 1860, as shown by the
Comptroller's report, and to that extent
at least may be accounted erroneous
Whether the error be in its valuation Of
real or personal property, or both, I
have no means of determining. I only
refer to the discrepancy between the two
estimates to show the uncertainty Of all
calculations based on the Census report.
But it is the only valuation We have Of
the real estate in Maryland, and unre-
liable as it may be, our calculations, for
the present at least, must be based upon
it.
Assuming, then, the real estate Of
Maryland liable to the direct tax pro-
vided for by this act of Congress to be
S65, 341 ,438, it will require tax of six
mills and x.tcnths Of mill on the dol
lar to raise the desired amount This
surely is not an excessive tax. 1t can
not with justice be called enormous OF
Oppressive, or grinding or 'ruinous :
and l apprehsnd if its collection should
be enforced, according to the provisions
of the act, it would not be found intol-
cradle. II is little moro than twice ss
much as We used TO pay for the Internal
Improvement tax, and less than one
fourth of what tho madmen Of the pres
ent Legislature were about 10 lay, and,
but for the pressure Of an indignant pub
lie opinion, would have laid on the PEG
pie Of this State under the false prstsRcs
Of preserving the peace Of the State,
but really for the purpose Of ranging
Maryland with the Seeded States, and
of inaugurating civil war upon her ter.
ritory.
But the provisions of the act are OBJ
noxious to objections of different char
acter, which are important or not, 40.
cordiDg to the manner in which the aot
is carried into effect. The tax on rea
estate, though moderate in itself, would
be an important addition to the taxes
the people of Maryland already pay fol
State and municipal purposes and il
collected BY officers acting under the
National Jurisdiction would probably b.
annoying, and probably might become
vexatious and oppressive. Again, in
one aspect At least, the TAX is unequal
and therefore unjust. The law appor-
tions the amount to be raised upon the
States in strict conformity to the Consti.
tusional rule. This is perfectly fair and
impartial as between the several States
but, the tax being raised from real e..
tate alone, it works gross injustice be.
tween citizens Of the same State. A.
We have seen, the real estate Of Mary.
land is only about ons-third of the value
Of the whole property Of the State, ye,
it alone is burdencd with this tax. and
the remaining two-shirds are entirely ex-
empt. This is very Objectionable fea
ture. And it is not corrected BY thu
provisions for the income tax. That tai
10 laid on income from land. IS we'll as
from other property. and is in effect ,
double tax on the profits of real estate
| Happily, the act of Congress gives
the States the privilege Of correcting
these errors, and OF doing justice be-
tween their own citiseEs BY assuming
the payment Of their respective quotas.
and by raising them in any mode most
acceptable to themselves. and for % do
ing il gives them . premium Of nearly
ope-sixth of tho whole levy. The 5tt