Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1889-11-01
Mr.. Lewis's Pamphlet.


WooDSlDE, OCTOBER 70, 1889.
Mr.. Editor IL had the honor recently to
receive from Mr. j. Vance Lewis candidate
on the Republican ticket for the House Of
Delegates, a pamphlet in which he severely
crilicises our license tax system, and also the
dealings OF our Legislatures with our rail-
road companies lie says, in substance, that
when store-keeper carrying II stock valued
at 81 900 pays license tax Of SIP, and one
carrying II stock valued at "a, 900 pays only
$22, and SO on decreasing IN rate upon each
additional thousand OF stock, il is in con-
tiict with Article 10 OF our "Declnration OF
Rights" which declares that EVERY person
in the State, or person holding property
therein, ought to contribute his proper ton OF
public taxes tor the support Of the Govern
ment according TO his actual worth in real or
personal property
This may seem plausible at first glance, but
n very little reflection will serve TO show the
fallacy OF such II position In the first place
II license tax is II separate and distinct species
of taxation from direct tax upon property,
and therefore the article quoted can have no
application 10 the case. In the second place,
the cost OF the license being simply tax up
OH the privilege OF doing business IN par
ticular place, il may be necessary in one local
ity 10 keep on hand II much larger stock and
u greater variety in each Of the more costly
sales and fealize the same amount of profits
than is or would be required 10 another, and
therefore il cannot possibly follow as ii con-
sequence that the sales and profits will be
large in proportion TO the stock kept on hand.
Moreover, it must be borne in nina that the
payment of this license tax does not exempt
the merchant in the least from liability TO the
direct tax upon his property, in pursuance OF
the provision OF Article Is of the Declaration
OF Rights.
Again, Mr.. Lewis thinks it shame upon
our Lawmakers that females, who in many
cases are poor widows with, in some cases,
large fami lilies, should be required to pay a
| license tax OF So for the privilege OF carrying
| on the miliner's business in particular places.
| Now we have great many females who are
very proper objects OF care, and whose condi-
| ton is calculated to enlist the sympathies Of
good men, but they can not all be favored
with openings and opportunities Tor the pros
ecution oil so lucrative business, as ! under
stand that of milliner 10 be, and as our
law makers are often perpiexed to discern the
proper objects Of taxation, that the machinery
| of Government may be run with the least
| possible friction, it may not be so unreasona-
| BILE after all that the few females thus iav-
| ored should be lightly taxed for their peculiar
privilege.
In regard to the taxation of railroads, !
would suggest for the consideration OF your
readers that if our Lawmakers have been
seemingly derelict in this respect much nay
be said 10 extenuation of it. In the first
place, 10 order that an impulse should be
given to railroad enterprises 1t was necessary
for the State to shoulder much Of the burden
u, the beginning, and 30 far as it permanent
ly exempted railroad property, franchises and
privileges from taxation our Legislatures are
powerless because of the constitutional bar
rier which prohibits a State from enforcing
law which impairs the obligation OF con-
| tract.
The wisdom of this liberal policy OF the
State toward railroad projects has been fully
demonstrated in the rapid development OF the
resources OF the State and the splendid i'm =
proyement and marvellous enhancement OF
the value Of property along their lines, es-