Port Tobacco times, and Charles County advertiser., 1889-06-28
Senator Aliens Tax Ca Sc

Ex-senator f. Nj. Aliens tax. cAse, o
which notice has been heretofore made
was heard by Judge Waters on Mbnday
last at Belair, Hartford county. THE suit
was brought by Mr.. Allen, as truste1e. and
is in the form OF an application for Ia per.
petual Injunction restraining the Bale OF
certain real estate Tor non paym4b 4bnt OF
taxes and to have the levy declared Void be
cause in violation of the provision bf the
Bi of flights that taxes shall he Eevied
in proportion to taxpayers actual worth.
The facts as averred in the petition are
that MIR. Allen, as trustee for hijs wife,
Sallie E. Allen, owned tract of land,
near Darlington, assessed at $500; the
actual value of the land has never exceed
ed $4,000. On this tract there are various
mortgages aggregating $3,250 Mr..
Jacob A. Grafton presented bill ofltaxes,
which Mr.. Allen refused to pay, d,n the
ground that the present tax law is d neon
stitutional and that he should be colnpell-
ed to pay taxes only on the valueI of the
property in excess of its incumb1anees.
Mr. Grafton advertised the property for
sale, and it is to prevent this sale at the
suit was brought. no.
Mr.. Allen argued his own cas- tha On
day, and showed that he has tall he
matter the subject of much ST f9,dr
Allen began by stating that E m
mon law is the foundation usbayn
laws, and according to the c, (heti opiw
the right of taxation is vestetNin tkhesu-
preme power of the State, which in Mary
land is the Bill of Rights and the donsti-
tuition, which are intended to Iestr{ct ar
bitrary power. In support of II bis he
quoted Cooley on constitutional Ilimita-
ton" and other authors, that property
taken for use OF State II ust be pal a for.
and otherwise property cannot he taken
except as taxes in due proportion to
worth of prperty. In Illinois IaM ex-
empting certain town from payssant of
taxes because damaged 10y flood ws de-
cided to be unconstitutional and void be-
cause the Legislature bad no right 10 ex-|
empt any property. In Marylaud' the
laws exempts mortgages from tan iatinn
The law is unconstitutional anG<Rould
be declared void. II Lcgislatur$s cAn ex-
empr mortgages it can exempt land. and
should exempt it in the interest uf poor
people rather than exempt mortgages in
the interest OF the rich. The law does
not say deduction shall not be made
from the taxable value OF lakd in proper
tion to membranes, bu, the officers have
not made the deduc ion because not di-
tod IN a ntr foy In ,psn
tous. Railroads In IIarfoid are not taxed
according To their value and they use
money to prevent higher assessment In
other Sa'es properly is assessed under
oath every year. There has been no as
sessment in Maryland TOR thirteen years
Population Increased 90 per cent from
1870 10 so and personal property hiss in
creased in same ratio, bat the oiify in
crease in assessment has been IN msde by
the special tax commission IN the person
al property Of corporations. In twelve
States they deduct mans -debis from
the value ot his property To ob,sin an
equitable assessment Money in banks
should be. taxed. Bonds, &c. are con.
verted into money for q few d.ys till
the assessment is over, when they are
bought back
Mr.. Allen having concluded tis ar
gumeut. Mr.. Wm. Yousg, for the punty
Commissioners, and ar. George u Van
Bibber. for Mr.. Grafton. subn;.<kd the
case without argument.
Judge Walters, IN giving his Oh iniop,
said that TO sustain the injuction in this
case would be to say that the whole rev
enue system OF The State is uncoostitu.
tional. In coart Of nisi prius IL would
he criminal 10 decide a case Of such mag
nitude other than 10 sustain the cons,iiu-
rionali'y of the law aud leave the final |
decision to the Court OF Appeas. who |
would decide not Tor single county /
but for the whole State, The Judge re- /
fused to grant application for perpetual
INJUNCTION. Mr. Allen will take N ap-
neal