Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1881-04-29
L lie SEN Ell
ROCKVILLE. MD
Friday Morning. ....... April 30. 1881
Economical in Statistics, Severe in
Taxation y 81

having been suggested as an appropri
ate motto f,r our State. enfolds worl,
of meaning. Yet in speaking Of tn
severity of taxation in our State, we ar
i quite sure that Mr. Whyte did not refer
nor did his audience, who applauded hi
remarks, understand him as referring h
the rate or amount of taxation in Mary
land or in Baltimore city as undul,
severe. There are but very few State
in the Union where the rate of Stat
taxation is lower than it is in Maryland
and in those States the apparent advan
tage of lower rate of State taxation i.
more than counterbalanccd by much
higher rate of township and county taxa
ton. A State tax of 1872 cents on tn,
800, Of which ten cents is levied fol
the support al the public schools, canno
be ca,le,' a,n'rpus % oppressive taxation
So IN a llst "t cighIy-two of the principal
cities of the Union there are but siA
where the rate of municipal taxation i,
shownto be lower than the present rate
of $l.37 on the $l00in Baltimore, and
not one of these six has the population or
area of territory included within the cor
poratc limits Of this city. If, then, as
statistics have been so often cited to
show, the general rate of State and city
taxation is lower here by comparison than
it is elsewhere, why do people complain
of the severity of our taxation If it is
not the amountit must be the system
that is complained of, and that is what
we understand Mr.. Whyte to have had
reference to in his remarks at Lehmann's
Hall. There is widespread belief that
there is great inequality and consequent
injustice in the manner in which the
burdens of taxation are apportioned and
distributed, so while some Glasses of tax
payers, indiyiduals aud descriptions of
property are forced to contribute more
than their just share of the common
burden, other persons and descriptions
OF property are very lightly taxed or es-
cape taxation altogether. This inequality
again may result from one or the other
of two causes, or it may be from the
combined operation Of both 1t may
proceed from an unwise and unscientific
selection of the subjects of taxation in
the tax laws of the State, or from an i'm
perfect, partial aud defective admnistra-
ton of the law, either in the assessment
of property or in the collection of taxes.
Strictly speaking, the theory or taxation
in Maryland contempIates no selection
or discrimination in regard to the subject
of taxation whatever Our tax laws aim
to tax everything, and require an ASSESS
ment Of all property at its full value
Maryland-and the principle is not pecu-
liar to this State-claims to tax all prop
erty located within her limits, no matter
where or by wiipn owned. aud aImas t
all descriptions Of property owned by
citizens of Maryland, no matter where
located. Of course the theory is not
carried out. Oar laws do not profess to
carry il out. The numerous exemptions,
both general aud special, enjoyed by
favor ii The Legislature. aud some Of
which, according TO the present current
Of Judicial decisions, are incapable of re.
vocation or repeal being placed upon the
footing Of contracts between the taxing
g. e sovereign power) and the favored
institution ar c1rpmat.nn, all involve a
very radical departure from The theory
an equal aud uniform distribution Of The
burdens of taxation. Under any sys-
ten Of taxation which aims to reach
aud embrace all kinds Of property. Ms
well that which is movable aud tangible
as that which is visible aud has fixed
and permanent location. great practical
inequalities necessarily arise from the
fact that many descriptions Of property
elude the grasp and vigilance of the as
SCISSORS and are easily secreled aud re-
moved
Then, again. any system which taxes
property wherever ii finds it and not the
mere income or yield Of property, and
makes no account of what an individual
owes 10 estimating the value Of what he
ostensibly owns. leads to other Unequal
tiles that are often felt 10 be injustice -
The merchant who is taxed upon his
stock Of goods at liz full value. when.
perhaps. be owes for every dollars worth
10 his store. thinks il great hardship,
especially If bis next neighbor. trans
acting five times the amount Of business,
but carrying no stock, requiring no we'll
filled wareIisuse. occupying simply a
little counting-room m Office, scantily
furnished with a desk and couple Of
chairs. is a-re-sed simply upon this small
amount Of Office furniture and whatever
he may choose TO tell the assessor is bis
"cap;ial" embarked 10 his business. An
other feature Of our State taxation which
is undoubtedly felt to be severe is the
assumption Of the right 10 tax property