Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1866-04-13
For The Montgomery County Sentinel.
THE ASSESSMENT BILL.


the property of the State is, at all times, {
most important and difficult task The theo
ny of good government, is to distribute IL
burthens equally upon all classes Of persons
: and all classes of property. The Bill o
Rights of Maryland declares, g that all per
sons, except paupers, ought to bear their jus
and equal proportion of taxation" Practi
cally 10 adjust the basis of taxation, SO as tc
conform to this declaration, is the difficult
problem. This adjustment is at all times diff
cult, but doubly SO at time when values are
unsettled, and the currency Of the country,
4 IS at present. in an unsound and unhealthy
condition. In o valuation to run for years, il
would be manifestly unjust to fix basis ac-
cording to the present deprecated condition
of the currency in the face of the effort Of the
Government to restore the currency to a sound
specie basis, the only true standard Of value
known to our laws and country To value
property now, when it takes 1871 cents TO
make real dollar of 100 cents, is TO give a
1 fictitious value of 27 cents to every dollar S
worth of property so assessed. If we judge
the future by the past, another twelve months
will not roll around before the present able
Secretary Of the Treasury viii entirely obite-
rate and destroy this fictitious value which
now SO disturbs and vitates the true values of
the country. Hence, how unjust to the peo-
pie would it be to add this ictitious u cents
to the fixed valuation Of every $l00s worth
! ofproperty to be made at this time.
The true guide BY which TO fix a valuation,
as basis of taxation, is question of deep
interest to be correctly understood. In cities
rents or income form the guide. Thus, the
North side of Pennsylvania avenue, in Wash
ington, rents much higher than the South
side-valuation is made accordingly; and the
South side of Baltimore street, in Baltimore,
rents from 338 to so per cent higher than the
North side; consequently the south side is
valued at 81, 900 per front foot, while the OPP
posite side is assessed at only from Sl200 TO
| $500 per front foot. Thus rents and income
constitute the basis of valuation in the cities.
Ought not the same rule to be applied to land
in the country Production Of the soil gives
to the farmer the income which rents, in the
cities, gives to the landlord, and affords him
the only means for the payment of his taxes,
and of support for his family. How impor-
tant then is it, not only to the farmer who
has to pay the tax, but also to the Govern
ment and the community at large, that this
production should be kept at its highest stand
ard. Any cause which lessons production,
lessons the general wealth of the country, aud
lessons the ability of the people 10 pay taxes,
and should not be lost sight of in general
assessment for taxation Land that viii not
or cannot produce income, is comparatively
yalueless. Thus gold mine without labor
"
The coal and iron of our mountains lay dor
mant and Yalueless until the hand of labor
penetrated its dark and hidden recesses and
brought it forth for the use of man. Just so
with the farm, without labor to develop its
resources and raise productive crops, it can
not be said to be valuable.
| once, in travelling in the mountains of
Virginia, met an old gray-hcaded man, living
apparently happy, in an humble log cottage,
bO tod trinr
one asked him how he estimated his wealth |
He replied, ~ have 1000 acres of land in |
these mountains around me, ana each acre |
will average twenty good trees worth 81 each, I
so am worth $780, 000.'' But where is your /
market, and your means of getting your |
timber to market2 was the natural inquiry. |
The supplemented old man appeared never |
TO have considered these important elements |
in estimating his wealth. and had he been
taxed according to his own valuation, would |
long since have been sold out by the tax
gatherer, and would have ended his DAYS
either as pauper or lunatic. Labor, then,
and the means and facilities for transportation
to market are two questions of the first i'm
portance to the farmer, and necessary and
essential elements in fixing a value TO the
farm. How far the present scattered. I'M
settled and uncertain condition of farm labor
is to affect or has affected the production Of
crops, is a question for the Assessor to ascer-
tain and determine.
The measured facilities for the transporta-
ton of crops to market is another question
affecting the value of land, and which cannot
be overlooked in making just and equal
assessment for taxation. Take two farms of
equal prodactiyenGss, the one ten, the other
twenty miles from market, both situated upon
a good turnpike; the first has but half tie toll
to pay, can go 10 town in half the time, and
may avoid all the risk and expenses the
second is forced to ncurr in having to remain |
in town all night; again, the first has another
very great advantage in being able to watch
The markets, and to sell at periods of scarcity
and dearness, which often occur; again. the
different modes OF transportation materially |
affect the value of land-water transportation
being the cheapest, railroad second. and
wagon hauling much dearer than either, or
both put together the difference is about as
four TO six and twenty to twenty-five. Thus
when bushel Of wheat costs four cents by
water, ii will cost six cents by railroad and
from twenty to twenty-five cents by wagon
have bills clearly establishing this difference.
and every farmers experience will confirm
it; therefore an important difference is here
seen in the net productions of different farms. |
by reason of the kind of transportation they
have to use in hauling the produce of the farm
10 market, and must materially influence the
intrinsic value of land.
The greater ease, and Consequently less
cost at which many farms can be worked !
than others, is, also a consideration not to be |
overlooked in making just and equal -
valuation, as is declared BY the Bill o. Rights
to be the only mode in which the burden Of
taxation ought to be laid upon the people. |
Other considerations will, undoubtedly, pre-
sent themselves TO the minds Of the worthy |
and intelligent Assessors for the county, who, |
am glad to believe, have been appointed by |
Governor SWAMI more for their fitness and |
capacity than from auy mere partizan con-
sideration.
l, therefore, respectfully ask their attention
TO the considerations | have cfndely and i'm
perfectly presented. FARMER
APPOINTMENTS TO oFFIcE.---Presdent JOHN
SON has issued circular to the Heads of |
Departments, directing the latter that in APP
pointment to office in the several departments
of the Government, and in the various
l.,o, al,a- 80 lx l.