The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1889-07-27
A Leading Question.
NJ. L. WALsH, Secretary.

The subiect of taxation is a leading one IN
Baltimore, and is discussed much throughout
the state. The question is, mainly, do the
preseut revenue laws harmonic with the con-
stitutional provision that every person should
contribute to the support of government ae,
cording to his actual worth in real or per
sonal property. The Landlord s Mutual Fro
tectiye Association of Baltimore have had the
Question of taxation discussed before them by
able legal minds, the last to address them
being Mr.. Thomas Ireland Elliott. Mr.. FL
lott. like most of the other lecturers, dealt
only in theories. Theories cannot always be
reduced TO practice, but If some Of those
learned in the law would produce measures
for applying their theories to practice they
would do society greater benefit than by
merely stating opinions.
Mr.. Elliott believes too much burden IS
laid upon real estate. While admitting that
yrouud rents have outlived their days of use
fitness. he does not believe it practicable to
tax them. because the leases contain provl-
sions.sor the payment of the tax by the lessee
should a tax be imposed. For similar rea-
son he does not believe it practicable to reach
the Weather class by the taxation OF mort
qaees. for mortgages contain provision that
anv taxes imposed shall be paid BY the mort
gaeor. The validity Of contracts cannot be
impaired, bat contract in violation OF las
would NOT be valid. If the constitution re-
ouires every citizen to bear hisjust proportion
Of the public burden, mortgage Is not
doing that when he makes the mortgagor
contract to do it. in the event OF a mortgage
tax. The question of double taxation does
moi enter into the consideration OF this mat
Ter. Il is question only OF every person
contributing his just share 10 the support q
Government that all real estate should
be taxed, and taxed but once. 1t may be a
nestion. then, whether contract made 70
evade duty imposed upon every person oy
the organic law is valid. Can person evade
a duty imposed upon him. by getting some
one else to perform il
The owner Of real estate is required 70 pay
taxes upon ii, no matter if II is moFigaged.
H. therefore contributes beyond his actual
worth. and his burdens would be Iighsened #
mor,garees we're required to pay tax upon
their loans. Farming land, il is computed,
does not pay more than four per cent, aud
tbere i no reason Why money lender should
rec.;ve six per cent. upon bis loans. i he
tries to enforce such = dividend by exacting a
contract from the borrower 70 pay any taxes
that may be laid upon mortgages, the ques'
lion would be as to the validity Of the CON
tract in view Of the constitutional provision
recurring every person TO contribute accord
;,g. u his actual worth. Certainly The person
who has his all invested in mortgages, and Is
enabled 10 live in ease and comfort upon the
dividends, Is worth something. He rs usually
REGARDED as well OF, and yet be contributes
nothing.
Mr.. Elliott, in discussing the question Of
taxation, concludes that real property IS too
much depended upon as source OF revenue
and he would reach out for personal property
n order that the burdens Of government
should be more evenly distributed. In con
Gliding his address he said
The solution which should propose would
be The bringing within tie reach OF taxation
~ sba many kinds and forms Of personal
/. rran..r.x now in existence. ] refer 10 the
,nsnv and valuable securities held by our cit.
liens. and in the possession OF which they are
protected. These, It Is true, may represent
property situated in other states, but they are
a source Of profit 70 our citizens, ana 70
large extent represent the worth o. tneF
holders. By the profit which they bring ehey
induce our citizens 10 invest their capital else,
49, ana thss take il beyond the reach OF
tboSe IN our midst who might make i a source
of benefit to themselves and our own citizens
Indeed. in this very way, our citizens have
haen induced 10 refrain from enterprises Ia
our e;tv and state, or from the purchase q
nroceriv therein; because by putting their
monav elsewhere. they could escape our own
taxation and enjoy the fruits OF foreign enter
nr;sas without in auy way contributing TO the
wealth or welfare of their fellow.eitizens-
MOI a few instances have recently become
known where men Of considerable wealth
have lived aud died in our midst without con
tribnting in any where near TAR proporh9h
Of what should have been the taxes paia 9y
them. Ii may be said that We an agree "a
the theory, but the difficult tang Is 70 sessess
ne nroper wayin which all our citizens should
he made 10 bear their sair proportion Of taxes.
The difficulty Of the situation is fully reeog'
nized by me, but | am satisfied that; with
proper application Of the means within our
reach. and BY simple compliance with Tue
article taken from our Bill OF Rights, the So
luton is easy.
1t, therefore, requires only The adoption OF
such means as is necessary 10 discover what
4 The actual worth OF each individual ei,lzen
in real or personal property, and then the
division among these, in the proportion IN
which they are able 70 bear it, OF all the ex'
pense of our government, city or state