The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1888-01-27
Report Of the Tux Commission.

The Tax Commission appointed by the
General Assembly of 1886 ITO Inquire into
and ascertain facts concerning the subject of
taxation" submitted two reports to the
Legislature, on the Goth instant. The MAORI
ty report was signed by Messrs. John P. Poe,
James Alfred Pearce and Charles NJ. Arm
strong. The minority report was by Prof
Richard T. Ely
The report of the majority is based upon
the Constitution as it is and suggests rene
dies for equalziug, as far as possible, the bur-
den of Taxation. Prof Ely's report, while not
antagonistc to that of his colleagues, lays
down basis for more equitable taxation
which would require changes in our present
Constitution. The majority report argues
that it is not impracticable to reach by direct
methods the personal property which now
escapes taxation and thus lessen the burden
on real estate. II is shown that railroad and
other corporations escape their just share of
taxation and plan is suggested by which
property of this sort can be equitably taxed
The report recommends thata gross receipts
tax be imposed upon telegraph, telephone,
express, insurance and other companies. 1t
is estimated that this new source of revenue,
together with the increase in the taxation of
railroads, would yield $4,000 which, if ap-
piled to State purposes would reduce the
State tax rate by five per cent
DR.. Ely's report is very suggestive reading.
The subject is treated in the cleaiest manner
and his report throws much light on the
principles upon which taxation should be
based. He opposes vigorously the taxation
ofmortgages. He shows that law taxing
them would drive capital from our
State to more favored regions and increase the
current rate of interest to a point sufficient
to enable the money lender to pay the tax
without diminishing his profits.
DR.. Ely also has something to say on the
subject of modified prohibition, as follows !:
The sentiment in favor of restricting the liquor
traffic Is In our Southern States daily increasing
in strength, and some OF our best-known and
most respected public men have pronounced in
favor of total prohibition, This sentiment has
ton of affairs, for the liquor saloon is seen to be
the bane Of politics as we'll as a curse to our in
uustrihl anu DOMESTIC llle. w nile pubic Senti-
ment will not warrant prohibition in all parts of
Maryland, It is evidently time to proeeed 10 place
restraints upon the liquor traffic.
recommend that the number of places where
liquor may be sold be limited to one to two
thousand of the population In incorporated cities
aud TO one to fifteen hundred of the population
in those parts Of counties outside Of incor-
porated cities: that the municipalities and
counties be divided into liquor districts
accordingly. and that the right to sell
liquor in each be sold at public auction to the
highest bidder, under heavy penalties for viola
ton of Sunday law and laws relating to sale of
liquor to minors, and to other matters which, for
the public good, may be included within LIQUOR
laws. The prohibitionists in their organ admit
that diminished number of saloons dmnishes
tho liquor traffic. and experience of other coun-
tries seems to confirm this. Why cannot, then
all good people unite on such a measure. which
The right to prohibit the sale of LIQUOR by popu-
lar vote in any municipality or county could and
should be coupled with this.
The learned professor also recommends, as
remedy for unequal taxation, an income
tax, which he declares to be "the farest tax
ever devised lit places heavy burden when
and where there is strength to bear it, and
lIghtens the load in case Of temporary or
permanent weakness" Gan income spares
the business man in season of distress and
helps him to weather the storm, but asks q
return for the consideration shown in days
of increasing prosperity"
Both reports are able documents and the
Legislature could not address itself 10 more
worthy task than that of equalzing taxation