The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1889-08-03
For the Democratic Advocate.
Another Contribution from Senator
Allen on Taxation.
DARLINGTON. MD. July %. IS

AllGu OA dAdtAOh'
DARLINGTON, Nd July % 1889.
There are some things in your remarks about my |
letter to you the subject of taxation in your issue
of July 20 that ought to noticed because it is de
sirable that the public mind be not mised.
You say it is conceded that absolute justice Is
unattainabe in tax proceedings. This is true, and
it is all so true that although the laws attempt to
stop stealing and other crimes stealing and other
crimes are still continued audit would be as unwise
to stop attempting to compel people to stop stealing
by furnishing them as it would be to stop trying to
attain greater equality of taxation because absolute
eoualitv is impossible. If we had lists given in
every year by taxpayers of their personal property
as is done in every other state of the Union tits true
that absolute equality would not be attained. but
far closer approximation to equality would be
reached.
Some men would still conceal property, notwith-
standing punishment might fall upon them if they
were discovered. \ horse might die after the list
was given in and too late for correction that year
or a turkey hen might hatch brood after the as
sessment but great wrongs would be prevented, and
as close an approach could be made to perfection in
assessments as is made in any other concern OF
human life
You say that Cooley in his Constitutional Limita-
tons says that some property will be taxed twice,
while other property will escape taxation altogether
and Won quote from the same book cases in which
unequal taxation may take place.
We all know this and we all know that child
born in wedoek might not be legitimate If the facts
were all known but this would be q weak base upon
which to build the conclusion that the law of mar
rage was useless.
Since You have given some of Judge Cooley
statements about taxation. will now give some
more of them. on page 1, 5th edition of Consiitu
tional Limitations: when the law making depart
ment of state is limited in its powers by written
fundamental law as in the American states, We
understand by unconstitutional law one which,
being opposed to the fundamental law is therefore
in excess of legislative authority, and therciore
void And on page OF said book For the viii
Of the people as declared in the constitution, Is the
final law. and the win fthe legislature is law only
when it is in harmony with, or is not opposed To-
that controlling instrument which governs the leg
islaiiye body equally with the private citizen.
And again, on page 2i0: Nor. where fundamental
rights are declared by the constitution. Is ii ncces-
sary at the time to prohibit the Legislature, in
express terms. from taking them away. The dccla'
ration is itselfa prohibition and IS inserted in the
constitution for the expns purpose OF operating rs
restriction upon legislative power. But In quot
ing from Cooley on Constitutional Limitations you
quote against yourselves Tor az the end u shat you
quote Cooley says that no question OF constitutional
control is complete"
Vow the very essence OF my case Is constitutional
law aud therefore what you cite Is NOT pcrtncu %
the matter.
You say Further. courts have held that she
power Of the Legislature in the matter Of taxation Is
almost beyond Judicial criticism except when sfc-
cihcaliy limited by the constitution Nou secm 60
forget that claim that when the constitution states
that the people Of Maryland shall pay taxes in &C.
cor,lauce with their actual worth IN raj snd per
sonal property that is constitutional limitation
I upon the Legislature
I Tfnisno,. what IS lit j. mot what eoai8 be-
You say il tho legislature has power 70 select
subjects Of taxation but IS nog hound te include al
I that may h proper % be taxed
Please answer me aad tell me Why iI IS not bound
I 10 inelude al that may b. proper q D., taxed
on paes lso Of Cooley on Taxation yeu slh Gnd
this. The constitution iof nlaass iiikc ouns says
ever persan 90 cosFsoEatlan shall pay TAX IN ps2
portion bis or her property. Also Sc. &C. ana
he goes on 20 say O. these provisions Is has hcen
decided that they werc Inserted in the fundamental
law for the Pgrpase % iasBrns equality be- ihe levy
and coIcefiag Of taxes 10 sappaEt the government
The design vas % inipese An equal proportion oi
thesc buFshsns upon all pcrsoas within the Iiuiis
81 The dIslFes Dsiy imposing theHa Under tbcss
prosisions the Legislature has no poWes 10 excnpf
I
5 their prapssrtlonale shaFr ofthesc hartheus.
Nos please tell are ifCaoley = right sbg Yoa szy
thAt he Legislature has power SOLICIT subjects 0f
( isxaiious
say il has no such Power. r & bad. Why s.zai
IL not select The printing psS ~ the s.nss ana lay
al The sA1rs on ihsnn Cboisy sAys I'sgc -i5 er
bis work on lAxstou II u dtslcaig 90 sssesivc Vf
a Iusiaable tax iaE which shaai1 select stsgie To-
aiviauzis OF corp0FAtsons and sake thea she sab
eess Of caFFscioas legislative saxeF Sash sav0Fisus
couid make prsiense 60 equality e wouid lack
he sesnbaauce % legitimate tax legislation.
Bat A. yaa say. ~fse legislature has Iascs 81 select
The subjects % iaxstlon. Naw please give he
people the sasrce whence b derived such psacf.
Aner sayiag this maeh-thal IS thsi Inequalities
viii exist sna shzl ne legislature hzs paucF =
select ssl,3szts ai- saxztioa. yca say upon thess
general principles sc oonciaded shf courts uuala
rot sustain senator Ahsas vags n ths cEse
Then yon ssy ''if sortzSza dssts are dessr'sd
ffom naas asscssiacuts. thsa Il gpuld h prps4
10 deduct all ether dssss and that u ibis Fssarpic
was established sse state uoaia hare eegtaEa az
stable bass II assessment Tlls Is hAllacy ana 81
proven % b. - b. MS &c, that In eeyea % she
states ef tie UBfon AL dehis deinesed frosa
scsznenb
The iebgs u individuals of state ~ a. dsssiCts
q safe vary baI little frra yezr b gear If1oha
Jpaas owes Thomas saith slae 20 iss8 Il g a.
ducscsi ffoua bis assessment hai tbc sIea l. taxed
10 Thomas ssnish ard whca John 5oags las rAlA
tho mooney Il {. not abducted fsua bis assessment
hut Jones has Eaiussi that much and Be = taHei oc
he assessment WiIhsat any deiuctioa. Yes Smith
: MOI taxed on any mase because Jones has paid
him ne Is taxed On The 81 aao in moncy iaF shagl9
Be- until Ne has invested h. and gssrs uhsi he haA
pui il IN Is faxed iHstcsd % the nancy Hal Jouea
Is taxed "a 81 90 mere hccause his eehG aid. lie
has ganed thAs mgeh, and IN that way ghc assass
mens i. steadily lucseasca in every pnOs9.ssas
o,,antry
You say that sseaaios Alies = an sE5esg s,iro-
cate Of tnorigExc taNxGieu.
Without cxplAnalisn. this j. an ersuf. sar a. a
naked quesiloa standing a,anc. am uiisFiy o..
TossI b the taxation Of moFsEascs sad aisays
voted against 4 uhea uas ia she icai.iaiaFe.
The rczsan why am opposed b H. - itsris is
tlaa, the HaAn " 10 osscs mortgage noE pays taxes
on H. aud mortgages are taxed yu viii saakc hi
pay taxes Ga ttsioes because All HlorisSses ueasiy.
provide shst The lrorFoweE shah pay all Iaxrs tbsi
may be levied on is or an the detL
had bin 10 the senate IN 1885 that faxed the
owner OF mortgages As II the dehs or thr mortgage
was taxed yer if taxed neither that under g the
morszSeor had bis mortgage dnsiaaied from BITS as
sessTnsrs and he did nos come within the agreement
10 nay the taxes on the mortgage. ~ the debt and
hence be had only 90 pay the taxes on the asscsi
81 MS land with Tie amount OF the mortgage
deluctcd from that assessment which taxing
him according "a his actual worth IN property
Before you close your editorial remarks you fur
ther illustrate the general looseness Of thought on
the subject u taxation By EFayely saying Tax The
mortgagor the properly in his possession, and the
mortgages On the amount OF his mortgage ia a1il-
ton Il appears from this that you regard the con
stitoiionaI guarantee that men shall pay taxes on
the actual worth in properly s. nothing. That
the rights u poor men who owe mortgages are not
worth protection and that your plan + 10 the
mortgagor double and the rich man on his mortgage
and therefore only on what he Is worth.
am sure you do not mean this amer reelection,
and II supposed II was your deliberate opinion
and viii. should think the pres Ia bad hands
The City of Kumamato Destroyed by
Earthquake.
YOKOHAMA, July sO--A dispatch received
today from Nagasaki states that a dreadful
earthquake has occurred in the western por-
ton Of the island Of kiou Siou. The city Of