Frostburg mining journal. [volume] (Frostburg, Md.) 1871-1913, 1874-03-14
The Coal ,Enz.-Thcde decision of the

FROSTBURG, MD. MARCH II, 1874.
The Coal Tnz.-The decision of the
Court of Appeals last week declaring I'M
constitutional the State tax of two cents
per ton upon all coal mined in the State
and shipped by rail-, is just and satisfac-
tory conclusion Of the matter, 1t is thus
established the State has no authority to
levy upon one productive industry and eX-
empt anothcr-that the assessments Of the
mineral and agricultural interests mus: be
uniform, and tina. the productions of Meth
or are constitutionally subject to specific
taxes. Nor arc these in anyw;sc allowable
when it is considered every article of prime
necessity should be placed in the hands of
the consumer at the lowest possible cost
. . With reference to our coal this attempted
tax was onerous and illiberal because it is
forced into competition with similar for
cign cOals-a competition the presence OF
which It has been necessary to combat with
signal ability ard persistency. In this
fight against reduction of the tariff on for
cign coal, we have lost much ground, and
may lose more, yet the State stepped in to
impose burden similar to that which it
rtrcnuously opposed in Congress.
For this coal tax it has been assumed we
have precedent in Pennsylvania, the pro-
duction of which is mainly anthracite-a
quality of coal wholly without foreign COM
petition, and where, even in this case, the
imposition of the tax is widely charged as a
fanccd necessity, and, as such, oppressive
to the people. SO far has this sentiment
been asserted that in bill, passed by the
House of Representatives Of that State, all
bituminous Goals are favored with cNemp-
ton from the tax.
But it is asked chow are we to raise
sufficient revenue ?'-and this by learned
legislative gcntlemcn-lca. ned in the art of
taxing the industries and the poor of the
State, but who seem not to know how to
tax the luxurics Of the wealthy; who know
how to derive revenue from invested pro-
ducing capital, but ignorant of the manner
of obtaining a similar result from non-pro
.ducing capital. The ten thousand dollars,
for instance, invested in coal lands, is taxed
a6ore, land a prodigious effort was made to
tax it 6eneaH,) while the idle non-produc
tive bond for the same amount goes eX-
cmpt from levy. An instance of this is
furnished in the case of JOINS HOPKINS,
who died in Baltimore several weeks ago,
whose property was assessed at something
over one million of real estate yet his will
bcqueathcd eleven millions to his legal hers,
charitable institutions, etc. 1t is needless
to say the difference of near ten millions
was held in bonds, from which no revenue
to the State was derived whatever.
Just at this point our legislative bark
hesitates to approach shore. On this boat,
where every man is a pilot, the publicly
untruitful bonds and Injuries Of the itch
are so many rocks and reefs which threaten
to wreck the vessel at first contact, and
impcril every precious political life on board.
They know from experience where smooth
bottoms and quiet harbors lie where rocks
and reefs there are none; they sail on right
into the property, houses, and even the
dining-rooms of the poor, and there make
their levies for the support of the country.
They may find no cover laid at natures
table for the laborcr's son. yet if the table,
the coffee and sugar, are there, they cXtort
the revenue, and the weight of taxes virtu-
ally calculated not by what is taken but by
what is left
On the other hand the homage to wealth
is too absolute to entertain special infringe
mcnts of luxurious idleness, and the fact is
taken as Il certificate of exemption. The
miner, the laborcr, the mechanic, and the
farmcr-at once the producers and consul
mers of the country-are the objects Of Il
political economy which pcrpetually strips
them to enrich the already opulcnt This
is the natural consequence of every tax i'm
posed upon the necessities of the working
masses, and the exemption wholly, OF in
part, Of any interest which thrives upon
profits made Off of producers.