Frostburg mining journal. [volume] (Frostburg, Md.) 1871-1913, 1881-04-09
If our present county commission


ers have made themse yes unpopular
with any class it is with those people
in and out of our midst interested in
our exceedingly valuable coal proper
ties. Never before, so far as we have
heard, were corporate interests SC
much agitated by the stirring up Of
impairment inquisi.ions into valua-
tions as last summer. Indeed, it had
long been q matter of wonder why
citizsn representatives of our great
companies, of consummate business
skill and ability, could not only be
found, but willing, almost anxious, to
serve the people in an Office which
many others Cannot afford to accept"
the honor and compensation not in
Identifying them for even email
sacrifice Of personal business. 1t has
come about, therefore, for rroverb-
isl provision that coal company
agent should have a place on the
board of commissioners and the people
have seconded and carried the mo-
tion." not understanding that they
suffer when the coal companies thus
adroitly protect themselves from the
imposition Of their share of taxation.
It is well known by those CONVEX
SAINT with the facts that real estate
assessments to corporations are very
far below what they ought to be, and
that in hundreds of cases these to in
dividuals are much too high. TIL
facts are absolutely undeniable; it is
equally plain such a state of affairs
ought not to exist.
Various remedies for such evils
have been cited, but the very best
ever devised in cur judgment is set
forth in an ordinance lately intro
duced in the Baltimore city council
requiring periodical reports from the
judges of the Appeal Tax Court of all
their proceedings, as we'll as report
next September, of all attachments,
exemptions, &c., granted by them
since the general assessment law OF
1876" Through the want of such
reports, covering up unintelligent
management the Sun says the city
passenger railways "have escaped
taxation both upon their property
and capital stock for years. And
the following instance illustrates
somewhat a coal company case
Another case which as in the present
instance only came to the public knowl'
edge through the institution OF n suit in
the coult s, was that of the Georges Creek
coal company and other corporations
whose stock was largely owned in this
city-but whose real estate was situated
in Allegany county. By local law pc
cuiar to that county, found in the code Of
1860, these corporations and their stock
holders, without regard to residence, were
exempted from taxation except in Allie
gany county. This exemption was re
pcaled, as the Court of Appeals has since
decided in 1866, when the general assess
ment law was passed which established a
uniform rule for the taxation of corpora
tons throughout the State. Nevertheless,
the shares of stock in the Georges Creek
coal company and other Allegany county
corporations owned by citizens of Balti.
more continued 10 be exempted by being
abated by the Appeal Tax Court, until
about two years since by suit the city
recovered some two or three years back
taxes from Baltimore stakeholder. Put
together the loss of taxes from these two
sources alone, the erroneous abatement of
taxes in favor of the stockholders in Allie
gany county corporations since 1866, and
the similar abatement of taxes in favor Ct
the street passenger railway companies
and their stockholders, and it will lie
found to amount to an enormous sum.
And these are not the only instances
Litigation simply has brought these par
teu.ar cases to light. They demonstrate
the Necessity of more publicity being given
TO tho action of the Appeal Tax Court
1t is true the Judges sit with open DOORS
but no one takes sufficient interest from
day to day 10 follow these proceedings
except the parties Immediately interested
These especially, If they are interested in
procuring an abatement of taxes or assess.
merits, have no motive to make the action
of the court public. The State law pro-
vides that the assessment books shall be
open to the insp ,ction of everybody. No
provision is made for asccrtaining what
changes are made in those assessments
from time to time or the reasons for such
changes
Next week our appeal tax court"
the county commissioners-will sit
"For the purpose of hearing appeals, "
ETC., and "all persons desiring their
assessments corrected are notified to
appear" etc. We take this occasion