The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1865-10-21
For the Union
A Practical Question Answered.

. MIR. John Fox of the Eleventh District, pro-
pounds the following question, which he calls a
practical queStion-1s it constitutional to tax
real estate, and the mortgage on it p This ques-
ton, so far from being II practical question,
which as such could be answered by any practi-
cal man OF ordinary intelligence, is purely le-
gal inquiry-a point of Constitutional Law, and
can therefore only be met and answered in the
last resort by the Court of Appeals of Maryland.
And whilst Mr. Fox envieghs against the County
Commissioners, he appears 10 lose sight Of the
fact that their office is to administer the law on
ly, as it has been enacted by the General Assem-
bly, and adWdicated by the court of Appeals
Hence the County Commissioners are just as
much responsible for the effect of the existing
tax law in the case which he puts, lis he, Mr.
Fox, is for thesin of our first parents.
This question might bc considered as practi-
cally answered here, without further comment
But it is proper perhaps TO state that the law
does not tax the real estate and the mortgage
both, in the hands of the mortgage. Ii the
mortgagee is taxed with both, it is in his own
doing by virtue OF the contract which he makes
with the mortgagor, to pay all taxes, dues and
imposts on the money loaned.
The remedy for this grievance of which Mr.
Fox complains, is with the Leg stature, & not for
mere political ends to arragn u set of Gentlemen
who have duty to perform, prescribed by a
law which they are sworn to administer. 1t is
true, that they are also sworn to support the
Constitution. But this does not mean that they
are to assume, as Mr.. Fox has DONE TO decide for
themselves questions of Constitutional Law.
The Constitution for which MIR. Fox manlests
SO high regard, denies TO him and to the coun-
ty Commissioners, such functions for it pro-
vides that the courts alone shall determine what
is the Constitution, and all laws passed by the
General Assembly are 10 be taken as Constu-
tional, until the Courts shall otherwise deter
mine. Hence to set up individual opinion upon
such subjects is simply to inculcate and encour-
age diSobedience to law. If Mr.. Fox desires to
be county Commissioner to redress this alleged
grievance, he has egregiously mistaken his call
ing. This tax is the effect of the law of trade
The capitalist lends his money where he can
make the most out of it, and he seeks therefore,
just such interests as escape taxation. lie in
vests in Ground rents because the lessee cove
nants to pay all taxes he invests in seven-thir-
TVS or Bounty Loan, for the reason that they
are free from Taxation. And if he was liable to
have his capital taxed when loaned upon mort
gage, he would avoid all such loans, and hence
the effect of Mr. Fox's logic would be to drive
all capital from investments in mortgages. The
complaint of Mr.. Fox is against the law and its
effects upon borrowers and not against the min
listers of the law. If he has been unsuccessful in
convincing Mr. Quinlan, Mr.. r. job nson and
other distinguished Legislators that the law was
unjust in the name of justice let him not abuse
the county Commissioners, who like himself, are
subject to the law. JusrIcE.