The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1884-01-18
Is II l. A l II Nj d
Friday Morning, January IS, 1884.
TO EqualiZe Taxation.

Senator Allen, of Hartford county, has been
granted leave to introduce in the State Sen
ate bill ito equalize taxation" which, if it
should become n law and accomplish only
one-half that its enthusiastic protector ex-
poets, will be an ndisguised blessing. The
bill, which has not been elaborated in detail,
is based upon Article 10 of the Declaration
of Rights, which says that "every person in
the State, or person holding property there
in, ought to contribute his proportion pub
lie taxes for the support of the government
according to his actual worth in real or per-
sonal property"
Starting out with this proportion, Mr..
Allen thinks the farmer contributes more
than his proportion for the support OF the
government, in taxes; and that vast
amount of property in the hands of capitalists
and others, escapes taxation, by reason OF its
invisible nature, while the property of the
farmer, being within sight, is all assessed and
taxed. If he builds Il new barn or outbuild-
ing ofany kind, the value oft is added to
his assessment In fact the farmer is taxed
for every cent he is worth, and at the same
time hundreds ofpeople, whose wealth does
not consist in houses or lands, do not pay taxes
upon one fourth the amount they are actual
ly worth.
The bill is also to contain provision by
which mortgages are to be taxed. MIR. Allen
holds that IL man should only be taxed for
the amount of his interest in any piece of
land For instance, il man holds Il farm
worth $4,000, ON which there is a mortgage
for $4,000, he should only be required to pay
tax on So 900, and the remainder should be
paid by the holder of the mortgage. This
proposition is undoubtedly sound, but here
totore it has been found impossible to compel
the mortgage to pay any tax upon the
amount he has invested in mortgage upon
land. 1t is doubtful whether any scheme
can be devised which can make this feature
OF our tax laws more equitable. The borrow
er will always be compelled TO pay, in one
way or another, the tax upon the land cover
ed by his title, whether he is in debt or not.
The bill is intended to provide process
by which the amount of property owned by
every individual in tho State may be aEcer
tanned, to the end that taxation may be equal
lied The mode ofproCedLre is to be briefly as
follows: Blanks are to be prepared by the
Comptroller and furnished to each tax colec-
tor These blanks will specify the varons
kinds of property exempt from taxation, and
the various kinds liable to be taxed The
blanks are to be delivered in person to each
taxpayer The taxpayer is required to fill
them up himself and return them to the col
lector. Upon the basis OF these returns the
taxes are to be levied. The returns are not
required to be made under oath, but heavy
penalties are to be prescribed for wilfuly
making false returns. This could be accom-
pished much more correctly, it seems to us,
by new assessment every year, of land and
personal property, with power vested in the
County Commissioners to abate, reduce or
increase the assessment of all kinds of proper
ty. Under the present law, the valuation of
the assessors once made can not be changed
by the County Commissioners, and must re.
main until new assessment is ordered. 1t
is true that any improvements made upon
land can be added, but if the value of the
lam depreciates no abatement can be made.
Mr.. Aliens bill will doubtless create stir,
and if it passes at all, it will probably be in a
shape SO altered that its author will scarcely
recognize it.