The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1866-06-15

The following letter from Robert J.
Jump, the Comptroller of the Treasury of
Maryland, is of general interest:
CoMproLLER's OFFICE,
annapolis, April 2s, 1866.
Dear SIR: Your favor of the 25th in.
slant has been received. You inquire
"whether, by the enumeration of certain
property, in the tenth division of the
form Of return, it was intended to direct
the assessors to value such property? ?"
would state in reply that such was
not the object. This subdivision was
made for the purpose of keeping separate
and distinct the value of such property
as will probably be exempted from taxa
tion from that which will not be, 80 that
the county commissioners and appeal tax
court may enter the abatement without
difficulty should it become necessary.
For the purpose of illustration Sup
pose you value mechanics tools and place
the amount in subdivision "C' of the
tenth class, and the next General Assem-
bly, should exempt mechanics tools from
taxation, the county commissioners or ap-
peal tax court can readily make the de-
duction, and without requiring the person
claiming the abatement to come before
them but if the value of all property
under the caption of "Property of other
descriptions" be aggregated in one COL
umn, and so returned, without speci-
tying each article, it will be almost i'm
possible for the commissioners to ascertain
the assessed value of the property which
may be exempted, and SO separate it from
the other.
You also inquire "whether the asses
sors shall value and return wearing appar-
ell and provisions for the use and con-
sumption of the person to whom the same
shall belong and his family ?"
Although under strict "nnet-"~..--
Of the law this disposition of property may
be liable to assessment, still I am assured
that the trainers of the law did not con-
template that property of character so
private and personal, and which is every.
where exempt from taxation, should be
assessed. 1t would very much increase
the labors of the assessors, complicate |
their returns and cumber them, as we'll
as the books of the commissioners office,
with many names that would not other.
wise be upon them and then it. can be
of no practical use to assess it. 1t will
be exempted at the next session Of the
General Assembly, which meets before
any taxes can be levied under the present
assessment. This would render necessa-
ry Gf such property be returned) the al.
teratiOn of every account upon the books
Of the commissioners. I am advised, too,
that large majority of the assessors have
determined to omit wearing apparel and
provisions. 1t is desirable for the sake
of uniformity, that all should do SO. I
therefore respectfully suggest tina. the as
SCISSORS do not value and return this de-
scription of property.
With reference to the other property
enumerated in the subdivisions of the
tenth class, am of opinion that it should
be valued and returned, and the question
Of the propriety of its exemption left to
the General Assembly where it properly
belongs. Money is clearly liable to as.
sessment under the law, and 1 deem it of
Importance that it should be assessed
1t is taxed in many Of the States, and the
General Assembly of this State may de.
termine to tax it. The objection offered
by you that it is constantly changing
hands, I do not think of much force. If
the person assessed with money pays it
away, he can apply to the Commissioners
or Appeal Tax Court for an abatement in
his assessment, as he would apply in the
event of selling or becoming dispossessed
of other property which may have been
assessed.
Very respectfully,
ROBERT j. JUMP,