The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1873-03-29
THE WAY TO KILL A TOWN.

we puDnSneu recipe Week Ut tWo ago
which we found floating round among our
exchanges, that protested to give direc-
tions for accomplishing the object above
stated. But there was one mode not men,
toned in that formula, as effective as all
other means combined, to kill town.
That other mode we refer to is taxing it
to death. This has served in large meas
ure to crush the life, the enterprise and the
capital out of Elkton; and yet, there ap-
pears an unquenchable desire ON the part
of many infatuated citizens of the place, to
apply the screws still harder, as if mani
Testing a philosophical desire to ascertain
how much pressure the patient can endure
and live.
In order to remedy this whitening, crush
ing evil, the citizens petitioned the legisla-
ture at its last session to pass law relev-
ing them from the oppression of onerous
and useless corporation taxation. A bill
securing this important end was drawn up
and despatched to the general assembly Of
Maryland, then in session, which was sup
ported by all the business men of the town.
But those who had the bill in charge here,
assert that it was doctored after reaching
Annapolis, SO as to emasculate it in great
measure, after it became law.
That law, however, as passed, provides
that in the month of January, 1878, and
once every ten years thereafter, or oftener
ho iSSin
proper may appoint an Assessor, who shall
under oath, assess and value the property
in said town in the same manner as county
assessors; prorided that the accessible value
be only two-thirds of the actual value of
the property" &c.
Now it will be observed that this amend
ed law expressly declares that new assess
important provision was neglected by the
commissioners, and when the month of
March is half gone, the town assessor
comes round valuing property. This thing
at the time required by law, any subse-
gent assessment in that year is mere
farce, and it is farcical to levy tax on such
an assessment. A new assessment not hav-
ing been made at the time provided by law,
the old assessment, with two-thirds val
uation becomes the proper basis of taxation
for 1873. We think this is SO plain that no
one will be found to gainsay it.
20 ~ o1,c - 81
this new assessment. The total valuation
of property in 1871 was $651, 1926. This
assessment was made by Col. Howard, who
it is reasonable to suppose is fair judge
of the value of Elkton property, having
resided here the best part of his life. This
assessment of Col. Towards tallies with
the valuation made by the county asses
sors short period before, who had large
experience, derived from examining and
fixing the value of property throughout the
county. And another important consider
alton must not be lost sight of in this con-
nection, in determining the value of pro-
perty; which is the decreased value of pro-
perty at the present time in Elkton, COM
pared with it's value then. Scarcely pro-
perty in town will command the price at
either credit or cash sale, public or pri-
vate sale, that it would when the County
Assessors made the late valuation on when it
was assessed by Col. Howard more recent
ly. These assessments were m ade under a
law requiring the full value of property to
be assessed, and the best evidence that this
provision of the law was rigidly carried
out, was the general complaint through
out the county that property had been
assessed above its actual selling value.
But what CO we find with no further in
crease of property in Elkton, and property
very much deprecated in actual market
value since these former assessments were
made? Why valuation under the pres
ent bogus town assessment of 1868, 437, an
increase of nearly $4,000. Either the
county assessors and Col. Howard were
consummate asses-which will be rather
difficult to convince the tax-ridden citizens
of-or the late valuation is enterly too
high.
There might be much more said on these
points, but we have not room for further
remark. The main point is the effect this
Outrageous taxation has upon the business
and property of the town. Under this
pressure, property has steadily declined
for several years. Population has been
expelled by the stagnation in business,
which onerous taxation has been the fruit
full means of bringing about.
Before this system of high taxes was
inaugurated, population was encouraged to
seek homes and occupation here. A few
years since, and houses were in demand
greatly exceeding the supply. Now dwell
ings and places of business are for rent in
all parts of the borough. Business is at as
low point. if not lower. than it ever was
known to be before in the history of the
town, and the value of property more de-
pressed; yet in the face of these facts the
assessment is put up. What the new levy
will be we cannot divine, but if the same
laudable effort is made to keep up the tax,
that has been made to put up the assess
ment, the worst is to be dreaded. Do not
property holders know that such a policy
as this is suicide to their interest; that it
drives away population, depresses business,
curtails values and is making them poorer
every day? These results are so man ifest
to every business man, every property
owner, that he will scarce need compare
the present value Of property and the pres,
ent amount of business and profits with
former years, to reach the most unfavora-
BILE answer.
The assessment of 1871, which was up to
the full value of property then and is above
it now, amounted to $G57,s25. The two
thirds of that amount is S434, $50; a levy
of 90 cents on the 500 of this assessment
would raise an ample sum for all the pur-
poses of taxation for the town. In fact
half that amount judiciously spent would
keep the streets in as good order as they
ever are.
Shall this enormous system of taxation
go on with a depicting population and