The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1881-12-24
From the Baltimore Herald, Dec. IS.
Equalization of Taxation.


rights of MARYLAND which says that ''paupers
ought not to be assessed for the support OF
government, but that every person IN the state
or persons holding property therein, ought to
contribute his proportion of public taxes Tor
the support of the government according 10
his actual worth in real and personal proper
ty,r these things must appear PLAIN. FIRST
that property, and not business, is the real
subject Of taxation Second-that all holders
of property ought to pay taxes on it. Ihlrd-
that the tax shall be in proportion to the ac-
tual worth of the property. Aside from the
forced construction placed on this article by
the influence of the capitalist, disguised IN
specious arguments addressed to the courts
on fancied grounds of public policy, no doubt
could exist that all exemptions were unconstl-
tutional. Unfortunately the ideas of the great
and capitalists on this point were
easily impressed on the Judiciary, and found
expression in the decided cases in the Appel
late Court. But the masses have been more
fortunate in the construction placed by the
same court on the remaining clause OF the
article, it having been held that the taxation
upon all property not exempt by law must be
equal, because it must be ''dceOrdiRg to his
1.-THE owner's) actual north in real and per-
sonal property"
The great struggle of the millionaire and
great corporations has been to conceal either
the existence of their property or to place
upon it value vastly below its actual worth,
and hence greatly disproportioned to the as,
sessment placed upon other property owned
by the masses of the people, and so situated
that such concealment is impracticable, even
if the owner was dishonest enough to desire 1t.
Laws in past years were enacted to carry out
the equitable provisions of the bill OF rights,
but they were entirely inadequate tor the
purpose. Aggregated wealth year by year es-
capped the Just burden of taxation it ought to
have borne, and the visible and tangible prop
erty, real and personal, patent to the assessor s
eve, was assessed for all it was worth, and
often at much more than it would bring In the
market. The hand of the tax gatherer fell
heavily on the small landed proprietor, or
owner of personal chattels-in most cases the
only means of eking out scanty support Tor
a large family. The man who owned house
or small farm or who had horse and dray,
or wagon and team, was thus compelled to
pav taxes according to his actual worth In
real or personal property whilst the man
who held stocks and bonds, and amused
himselfby collecting his dividends or interest,
was not found out, and was not made to pay
according to the same measure. thus the
poorer and middle classes were made to sup
port government to protect the rich. Inc
masses, because poor, had mo great trends
at court no means to fee lobby, and no m
Auence to procure legislation to remedy the
evil. 1t was the old story-the rich against
the poor.
This movement of capital has not ceased =;
on the other hand, it Is as rampant to-day as
it ever was.
Flushed with past success some OF the capl-
talists now seek to confne all taxation to real
their
doctrines in paper of this city. The bill OF
rights is to be further tempered with IN the IN
terest of that great financial ring called the
CAPITALISTS All personal property is to drop
from the tax duplicates. The holders of bonds,
stocks, notes Of hand, &C., are to enjoy I'M
munity at the expense of the owners OF real
estate.
In order to accomplish this the Legislature
is to make laws imposing the burden on the
owners of city houses, and what is even more
serious, the farmers in the country are to pay
for government to protect the capitalists OF
the city. The tax commissioner is to be abo-
ished as useless office, when there is no
longer ANYTHING to require equalization. 1t
will be '!plain sailing for the assessor when
he has nothing to do but assess the value OF
real estate, and the rape of the lights OF the
masses will be accomplished when the owners
of the soil are made cHleiaS appendGnt to the
great money powers. In opposition to all tins
are the acts and views of those who are labor
ing in the interest of the people at large.
Consider for a moment what has been done by
the present tax commissioner whilst comp
troller of the State treasury and in his present
office.
Whilst comptroller of the state treasury his
attention was forcibly called to the great Inc
quality in the taxable basis, growing out OF
the legal exemptions and illegal evasions and
cOncealment of property. He procured legls-
lation to correct the evil and devoted himself
unremittingIy to the enforcement OF that legls-
lation. He met with vigorous opposition from
the corporations and the capitalists, but heed
less of both went straight on i'll the fearless
discharge of his duty. Doubtless he incurred
the ill-will of those who had hitherto escaped,
but were, under his laws and action, compelled
to bear their proper share Of the public bur
dens. The results of his action are palpable.
Prior to these laws no railroad in the state
paid any tax to either state, county or city.
After the passage of these laws the railroads
still resisted taxation, and the commissioner
fought them through the courts and sustained
the states supremacy over It's own creations
Under these laws the railroads were compelled
to pay $3.50, 900 of taxes, and now pay an
nually from $4,000 to 100000. The street
railways paid no tax except the Park tax,
provided for in their charters as q bonus, UNI
til the tax commissioner properly assessed
them, and though they resisted the assessment
the courts sustained it, and SAC, 900 to $50, 600
have thus been added to the treasury OF Baltl-
more city in the last two years.
Since the creation of the tax commissioner
Office, the assessable basis of taxation from
corporations alone has by him been increased
SIS. DOC, 900, a sum equal to the entire assess
ment of property in five of the smaller c0un-
ties These are the results worked out by an
officer whose especial duty, it is to look after the
assessment of property, to see that none es-
capes which ought to be assessed and that an
equitable assessment shall be made. This IS
the equalization pledged by the Democratic
platform of 1879, which seems to have escaped
the notice of the opponents OF the antl-taX
commissioner party.
1t was well understood that it was no part
of the comptroller's constitutional duty to as
sess property. He was and is a collecting Of
ficer There was no propriety in his assess
ing the property from which he was to collect
the tax, any more than there would be in his
making the levy of the taxes, which is the
function of the General Assembly. The WIS
dom and utility ofhis appointment is apparent
from the above statement of results. He is an
officer whose duty it is to protect the masses
against the unjust concealments and evasions
of the capitalists and great corporations.
Every dollars worth of property added to
the assessable basis reduces the rate of the
levy Note the effect ofthe increased basis in
Baltimore city, as evidenced by the great re-
duction in the rate of the levy.
1t is true the Governor seems to be opposed
to the Office. But why? Can it be for the
same reason that the great corporations and
capitalists are seeking to have it abolished?
Can it be that he is opposed to the equalization
of taxes-opposedt to the Democratic platform
of 1S79-and is arraying himself at the side OF
the corporations against the masses? We
should regret to think such should be the ease.
True, the organ ofthe Governor, the Hagers-
town Mail, complains that he has no hand in
the matter of assessment. But would that be
healthy constitution which made the execu-
tive the fountain of all power and the reposi-
tory of all the functions of government? When
was it ever heard that governor was invested
with such powers as are vested in the tax COM
missioner? To what end would he be invested
with supervisory power over the tax COM
mission assessments? Certainly no one can
claim that the Governor of Maryland, whoever
ba NOV hn has hattpr claim tn honesty Or