Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1879-10-31

Much indignation has been expressed by
the people at the creation Of the office of
State TaXCommissoner by the last legisla-
ture, because it was supposed to be an extra
burden of taxation to pay the officers salary
without any return to the State We never
heard any reason given why the creation Of
the office would be an advantage to the State
until few days since the Baltimore Sun
contained an explanatory letter upon the
subject, which is printed below to disabuse
reasonable minds of the idea that it was
created for the benefit Of Mr. Woolford
We quote
''The Legislature in 1878 realized that un-
der our existing system of taxation CORDOBA
.ica9-;.a -sl.s i4tt5c -ifttSTfIg capital stock
divided into shares did not pay to the coun-
ties and cities in which their real estate was
situated the proportion of public dues TO
which such counties and cities We're respec-
lively properly entitled because OF the lo-
cality of such property. Actual experience
demonstrated that the taxation Of the shares
of such corporations in the hands of their
owners, at their market values, did not give
to such counties or cities any proper equiva-
itlil iOi lut idANs ulVtH iiAtN NOIllDIIit
property within their respective limits.
1t was determined, therefore, to resort to
different method of taxing corporate stock
and property. The method adopted insured
to each county and city in which real es-
tate belonging to any corporation was stu
ated its proper taxes upon such property, and
to each county and city in which u share
holder in such corporation resided its proper
portion of taxes upon the remaining taxable
value of such share, after deducting from
the value of such share proper proportion
Of the value of the property upon which
taxes We're already paid in some other county
or city.
or couse the giving effect, annually, to
this new and wholesome rule of taxation re-
quired great additional labor. 1t became
necessary either to add to the clerical force
of the comptroller's department or TO APP
point a separate officer to perform this par
ticular duty. As il was necessary to vest an
appellate jurisdiction from the new annual
valuation of corporate property in some tri-
bunal, and the comptroller and treasurer
were proper members of that tribunal, it
was deemed best to separate the new officer,
whose services We're thus needed, to some
extent from the officers who must necessa-
rily review his decisions. Ii was for these
reasons that the Legislatures created the
office of Tax Commissioner in 1878. In SO
doing it would seem 10 have acted. very
wisely
These explanations, it is thought, will
satisfy the public as TO the reasons which
controlled the General Assembly in 1878 in
its management of the particular subject to
which alluson has been made.
Ii must be remembered that as this State
grows in wealth and population new provis-
ions must be made from time TO time for the
the management ofits affairs Such'provisions
will involve from year to year, some addi-
tional outlay, and such outlay is well made
if il serves TO distribute more equally those
reasonable burdens of taxation TO which the
citizens of every State must submit
The Democratic. party of the State may
certainly claim that il has done much dur
ing the past four years 10 equalize those bur
dens. Under its legislation, and persistent
efforts in the courts, large amounts of per-
sonal property, always properly taxable, hut
which had hitherto escaped taxation, have
been added to the taxable basis in all the
counties and cities of the State Il GER
tainly has done much to enforce the rule
that every person in the State or person
holding property therein, oughtto contribute
his proportion OF public taxes for the sup
port of the government, according 10 his ac-
tnal worth in real or personal property
II will be its further duty and Office to per-
feet the system which il has inaugurated in
such manner rs will make il prove least OPP
pressive and injurious to the material inter
ests of this State.