Saint Mary's beacon. [volume] (Leonard Town, Md.) 1867-1983, 1876-06-08

THE NEW ASSESSMENT LAw.-Otis.
ION Of Attorney Geserai Grisn.-In view
Of the importance of the new assess
ment now being made, we publish be.
low and in full the opinion of the At
torney- General in response to questions
propounded by Comptroller Woolford
Although large portion of the opinion
more particularly applies to merchant.
and others in Baltimore, yet many Of
its points are instructive to property
holders in our own county.
BALrrMoRR, May %, 1876.
Hon Lerin Wooljord, Compfroller-Sir
/ have considered the questions to
which you desire a reply.
All property in this state not express.
" exempted from taxation by the frs,
aud second sections Of the Assessment,
Act Of 1876, chapter go, or not in term.
or in law exempted therefrom by acts
of Congress, passed in pursuance Of pro.
visions of the Constitution of the Uni.
ted States, must be returned to the As
SCISSORS by the owners thereof.
If the owner Of any property which
is not exempted from taxation BY the
express terms Of the Act of 1865, chap
ter 26O, or BY the clear intendment OF
the Constitution of this State, or Of the
United States, should claim that such
property is nevertheless exempted for
any reason from taxation by this State,
he may when making the return of such
property claim that it is exempt from
taxation, and thus reserve the question
for determination by the proper Board
of Control aud Review, and in due sea-
by the Courts Of this State.
| Every Constitution in force in this
State since 1875 has contained the pro-
vision, which is re.enacted in the 18th
article Of the Declaration of Rights of
the Constitution Of 1867, viz: that
"every person in the State, or person
holding property therein, ought to con-
tribute his proportion of public taxes
for the support of the government ac-
cording to his actual worth in real or
personal property"
The Court of Appeals of this State
has decided that this section Of the Bill
of Rights requires all public taxation
for the support of the government of
the State to be "fair and equal in pro-
portion to the value of the property
assessed, so that no class or species Of
property shall be unequally or unduly
taxed"
The general assessment acts of 1871,
chap. %, 1852, chap. 337, and of 1866,
chap. f57, as amended by the act Of
1867, chap. 34l, were each INTENDED to
give full effect to this Constitutional
| provision. The new assessment act of
1876, chap. go, enacted with the same
| purpose, is, III most of its substantial
| parts, only re-enactment of the gen.
eral assessment act of 1866. chap. Isl,
as amended by the act of 1867, chap.
34l. 1t differs from this last assess
meut act only by defining more strictly
the classes Of property exempted from
assessment and taxation, in the ma
chinery employed for making and re-
ceiving the assessments, aud in the use
of less severe and stringent measures
for enforcing returns Of assessable prop
ertv.
The purpose of.the act. now in force
is identical with that of the former as
sessment acts: that is to oblige every
person in the State, or person holding
property therein which is subject to
taxation by this State; TO contribute his
proportion of public taxes according to
his actual worth in real or personal
property for the support of the govern
ment of this State.
If any person possessed of property
, liable to assessment and taxation by this
State, is not assessed for any portion Of
such property a portion of the burden
which be ought to bear is cast upon other
citizens of this State, upon whom the
law has already aaatafull share Of such
charge. If any such person is assessed
for more property than he is acctuall 7
worth, or than is liable to taxation by
this State, he is subjected to bur
den greater than he ought to bear, or
than he can be requiredto bear.
1t is your duty to guard the Asses
sors aud the Board of Control and Re-
view by your instructions against either
| of these errors.
In this State the actual worth of any
person in real or personal property liza
BILE to taxation is the full cash value of
such property, without looking to a
forced sale; and no deduction can be
made from such valuation because Of
any debts Of the taxpayer.
With these general opinions in view,
deem it to be my duty. as you have
requested my opinion in writing, to id.
wise YOU to instruct the Assessors and
Board of Control and Review 70 the
following effect:
All United States bonds and other
securities Of the United States are ex.
empted from taxation by this State,
and need not be returned by the holders
| thereof to the Assessors. -.
No return is required to be made of
any property expressly exempted from
taxation by the first and second sections
of the act of 1876, chap. go; and I'M
der the reasoning of the Supreme Court
of the United States in Bank VS.. Super
visors, z Wallace, 2S-3l, deposits of
legal tender notes, or of the notes of
any National Bank. in any National
Bank or State Bank, or with any per-
son, rhen there Is no contract or agree
ment to pay any interest thereon, are not,
under the Constitution of the United
States, within the taxing power Of this
State, and need not be returned by the
makers of such deposits to the Asses
sors.