The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1889-06-29
An Important Tax Case.
From the Bclair .Egis.


own side the requisite legal papers having been
prepared for him by Mr.. :. A. Williams
Mr.. Williams read the bill and accompanying eX-
hibis The former recited thatthe bill OF complaint
was for an Injunction declare the tax levy of 1897
void and TO restrain the County Commissioner from
collecting taxes for 1889 under the present assess
ment The bill further stated that Mr.. Aliens farm
is assessed at 32) and has never been worth more
than Sl25O0 aud is subject TO certain mortgages Mr.
Allen had applied to the County Commissioners for
Abatement of his taxes to the amount of the morga
ges on his property but his application was refused
An Injunction was asked for to restrain the County
Commissioners from making the tax levy of 1889
without first deducting from Mr.. Aliens assessment
the amount of mortgages and other liens due upon
his property. and also to eujoin the tax collector
from collecting said upon the present assess
ment The ground upon which these injunctions
were asked was that the taxes Illegal because
the complainant would he required 10 pay taxes on
more than ne is worth contrary 10 the Constitution
Of the State.
Mr. William Young. solicitor for the County Com
missioners. and Mr. George /. NanBibber, counsel
for Mr. Jacob A. Grafton, tax collector, read answers
to the bill Of complaint both Of which admitted Ger
tain Allegations of the bill and declared they had no
knowledge Of Others. Mr.. Graftons answer said
that all the provisions of law in the matter had been
strictly adhered to.
Mr.. Allen then proceeded to argue his ease, being
fortified behind large breast work Of law books.
He sand that the idea that citizen Of Maryland. in
these days should be called on to pay taxes in any
other way than according TO his worth in real and
personal property surpasseS belief II Il should be
declared that man thAli not pay taxes according
10 what he owns We had better throw away the Dc
claratiou Of Independence, haul down our old Tag
and subject ourselves N Eng and. He claimed that
we are entitled to the benefit Of the common law Of
England which guarantees equality o!taNaiion' and
that our own Bll of Rights declares
Every person in the state, or person holding
property therein ought contribute his proportion
OF public taxes for the support Of the government
according 70 his actual worth in neal and personal
property"
lie argued that the present system Of taxation can
not be continued unless say that the Legislature
is the supreme authority overriding the Consiitu-
ton.
He read numerous extract, frou Cooley on Tax
alton In support Of his argument that she law ex-
cnrt'uE mortgages from taxation Is uuconsiiiu-
;soual being contrary 90 the common law o! ing
land aud 10 our rights under Democratic govern
mcnt What IS a democratic government don
mean the ncmocratic party, The latter has Toe
highest Interest In psrpstuAing liberty ia uae
United states. because ig Is comprised In great
asrrrc Of the ror and humble classes. who roll up
their sleeves az the bru4k Of day and labor unit.
nightf 20 provide bread Tor their wives and h't'e
one. These arc the men Who achieved cor iEdc
peudcncg by agi,Eg fes g. but when thcy achieved
il they forgot the truth that -Etcvnal vgiiaaes
:. the price oflibcriy. They kuo~ nothing aeoa'
the system Of taxation They oaly feCi 81 oPpres
siou. confess that knees nothing about i until
BEGAN 10 investigate Il when memhcT % hs
senate. H1 oouIa nol suppress bis indigBsiiaa hs
said. uhea be s4w that the poor uacu paid al ms
taxs and ihc fich rl,ed around In theis giidci CAT
ra-cs while othe=x tsllea So thcir seaport u iAc
pe1pc klace their rights they would rsc tn ihai'
mlxhs and sweep away every obstacle lie had
drawn Up bill % csualiau taxation which reserved
majority % she votes q both husss bat fai.ci g
[ re,asIve the constitutional majority
In our eva cuuniy are wroasei The las
says ell property shall D. taxed ~ tlle slnE pr'cc
F yci tac Philadelphia. WilEaiHxtnu Anl BsluneF'
Railroad is taxed ca Is mlies ia uassasa coaEy. a
$500 q us3le. Tbcy aselase a dividend q : PEI
ccat year oa 81 sl9 - e stock vh3ce eEsu9s y
tsuShs a. 80 ~ shsse. lhc pa value being 50
The protsr assessment shaa3A he sissa s sa.le ant
shey sh0ala pay taxes sl2cau1 Instead % s.,a
: ua a. sAeY ds. he bad urged issc Commissioner
ip vain a decrease tbs asssnruio a his raisruaa
WhencrrT thsla carJ.1rErsoas are bciox e-o1sh
+ % book Il ihzy cant uafk it a1y oiher uay ihei
& rcsarS 60 bribery. I ssw @aaey asca So shis PUT
g.sc knau d asa can prove o. .Iais siAieuacl
created = rspals Of seasst3ar
A fruittaj s11Tur % ths vTQus sens 50 the bats
% is4asioa Is ne feg lhst rvsFy state ia ne ne
e1ccps Nzrvlaad rsgajgrs ever lssa- HHdes esih
+ 10 niAke ga AauuAl returu u All bis fFupsgty
NJ. AiIsn sagt INST vhtse ihr poqzlAti5s q Mar
lad bad gacressssi - per cent frou ls7a TO I'ss
lhe tarstlc bzsI, had os;y !1crcassd ssasnss fsos
wighstaaains ms Tax Commissioners AAd uasarsass
smane90 u psuPsfiy t-aiaaEins 10 oagpeTAiiosi 40
here.oa,re taxed Tbs actual lccsc4se % he tax
aA,c bass D. Argued wEs ihrrcf9fc s-snF 80
+ Gass any San bsiisvo saAi Prspesy IN NsEyian'
has lscros.cd uasle iae P'Palafisa has - larscil
lacrczsed
rhe tAxassaa Of land saa csesavtsuE 81 mortgage
,hsats ihe people ~ ihs stats oai 81 hHssirySis
muliaus % dlllars aauaaily The Maryland Cea
sral aad lLAisias0Fg aHd oh5s gArasa, be ss.d yer
asss nsscssess soa BOA
AtsAis s.sgng NJ Allcu. wha had heea tFs2kisa
an haaf sad haiH cosaplsluet az tssiag exhausted
nna asked ne coari = take a rscsss f1s an h1ui
f HIS regaess va granted
j az rtezsskEnS-
+ rpaa scsaasiag BIS afxament Sf Aisea sa4d rs
counsel 81 tac oahsr ssttc Rad Demanded Fstraf
his assertion mas ssaaey bad hScu ussd - prvvca
he Csunty Commissioners lr,sa iAkiak acton vIu
rrzNfd . sAe asscsszneass q rslrsis lie aoccTse
sac eha.ieuss eaeesfaay rsl1 eopnscl e eas q
tAc railroads hal appealed - hna b ssaR this Asia
tian ana Re rcgsr,ics stag A. using u9rzf = Frcvra
sct.oa ms taken.
He sent oa a. argue ta2i iar oaiy honest systeu
upoa uhsrA taxes osn b lad Is yrafiv resnras 3
every ssEPayar dssiae'las ise aeh;s lhey owc, p
psah cxlsaa iE twelve STATES
Money. Be said, E.nn, taxed a all Fhieh is AroIhs
elosei - giving instances IN vhiea psrsoss b.
large portions Of theE Pr7psrty fsuu The zsscsou
b. transferring Sc tssaposArily iricnas uho cav
Is back u then Anes The asssssaeut vAs made
Nessrs. vaniiibser aad Young stated that Fepi
gEs unnecessary.
judge Waters aid tbs oaly thiog ise couid "a -
+ - dismiss the hui s3g lnlecllqn. To ggsni
would be b Gzciagp he 1ss3fe EsTeags syssela q
the STATE unconstitutional ard thsg 5 svTg sersoa
mst.ef 40 Mss prius court wocid dec.aFc las
Unconstitutional uulsss prepared 10 demonstrate 1
uucoususugiaaaiity clearly - is caa s4iisi4ciia
and w.ih = reasonable dsgrge q cicaguess V n
minds Of other 80 matter which way Il be dscit
81 the ease VII g. to the Court og Appetls- Their
fore there Is no necessity 81 going into an e.aSorai
examinations. Macy points urged b Mr.. ALE
have more or les farcc.
NJ AIeu asked permission - make = few remark
and il being granted be aid the case would 81
the Court o. Appeals with Judgment ia his favor
we'd ~ against him.
Judge Waters said he would 90 BY the Law as
now Is aud lei The Court o. Appeals decide In pas
ing upon the revenue law il would not BE- right 70
him 20 say that some other and better law mgh
have beea framed or that one man Is taxed NOR
than another. The difference between real and pei
sonal property Ia escaping taxation s thatyou can
hide land bug you can hide money. II you take
Zee simple and deduct mortgages ieasehold. revei
siOuary interests. g. what security has the stat
for collecting the lAxesf
Iryou exemp. lAnd because Il Is mo-tgased 10 d
flll value And say the mortgage mast pay the "a
on e. how would the State get IT, lie did not se
any great injustice when you tax land IN a lum
and let those interested adjust thar among then
selves He ala not see the necessity Of putting N
state or couuty to the expense aud uncertainty
determining the actual rights Of individuals in Ian,
He ouly mentioned these things 10 show that thel
can be no such thing perfect revenue systei
and the only thing courts can do is to administe
the laws as they exist
After the adjournment Of court Mr.. Allen contint
ed his remarks and said he was candidate 70
Democratic nomination for the Legislature.
All for Cleveland.
There was large meeting of Indiana Dem
oeratic editors and newspaper publishers a
indianapolis on Monday last, to conside
I rFL h., 5ptaraSt ~ them Tbas