Frostburg mining journal. [volume] (Frostburg, Md.) 1871-1913, 1882-05-13

liabilities appear to be $50, 852 SO
To liquidate this sum there are re.
sources as follows:
Cash. .....................$l5,922.51
Uncollected taxes. ......... 22,162.59
$3s,O75.1O
leaving an ample contingent fund Of
$7,222.2l to provide for insolvenciei
and emergencies.
When it is remembered that the
late Board of County Commissioners
took charge in 1880 of treasury not
only depleted but thousands of dollars
in debt; that large deficiency fund
had to be provided ; that the ravages
of floods forced the expensive recon-
struction and repairs Of bridges and
roads, it is a matter for coDgratula.
tion that the taxpayers have 80 easily
ridden themselves of the burdens
pressing upon the county during the
two years just past. 1t is probable
these have never been accurately es-
timated by the public; only those,
perhaps, charged with the duty Of
disposing of them have fully measured
the work done, and hence the Com
missioners of l8S0-8l have not and
may never receive that need Of praise
due to economical, intelligent and
sagaoious administrators.
We have referred to the manage.
ment of our finances during the two
years just past only to show that what
has been done under difficulties may
rebound yet more to the public ben
eft when the county is not environed
by embarrassment avoidabls and I'M
avoidable. The present Board, con-
fesssdly able and business-like in all
the methods so far pursued, enjoys a
far better opportunity to make good
showing than any of its predecessors
for years past. Beginning with
bonded debt less than one-half its d.
mansions of nine years ago a floating
debt amply covered by resources, and
no improvements of large cost de-
manded by the public convenience of
which we are aware, they seem ex.
ceptionally fortunate in the outset of
their official career. That they will
use it to popular advantage there Can
be no doubt.
We are net writing, however, to in
struct them, but rather to comment
upon the suggestions of Several
Taxpayers" Our judgment with re-
gard to the prevailing desire for
low taxes" is that burdens of this
character are best relieved by taking
care of The basis. Of course, economy
of expenditure is a prime element,
but the first, last and most important
object of preservation and expansion
is the table CT assessments. To effect
this properly rebates or abridgments
of property values should be allowed
only in cases OF actual depreciation,
or such cases wherein the evidence of
loss is undoubted. Appeals based
upon apparent, or supposed, or even
plausible diminutions of value, should
be closely scrutinizsd, for all such are
assaults upon the interests Of other
taxpayers. Burdens thus taken off
are simply loaded upon other should
ers, and when it is considered that
the present assessment is VIGOROUSLY
unequal the burdens thus shifted be-
come an actual hardship to a great
many who never appeal. A prime
cause Of delayed payments of taxes,
under the heading of "uncollected,"
may be traced to unequal assessments.
We're all taxed as the Constitution
provides the individual amounts
would be lighter AID thus easier paid.
There are men whose personal effects
would not realize twenty dollars
who are taxed on one hundrel +; there
are others with the same class of prop
erty running over thousand who
are taxed on two hundred. How
much easier, then, for the latter TO
pay 81 so with 5 PER cent. off than
the former to spare 80 cents. The
same rule holds with reference to real
estate. We have heard of properties,
we'll improved, assessed at about the
value of the ground Of others taxed
on valuations up within an inch of all
they are worth, and so on. Is it a
matter for wonder that taxation is
deemed onerous by majority Of the
people ?
No immediate cure for the evil APP
pears. All that seems available is to
prevent further inequalities, which,