The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1889-07-20
IAe Democratic adrotats.
WESTMINSTER, MD.
SATURDAY, JULY 20, 1899.
Taxation.

refusal of ex-senator Il. Nj. Allen to pay
his taxes, on the ground that they We're
excessive and unconstitutional. Senator
Aliens farm is mortgaged, and he applied
to the county commissioners to abate his
assessment to the amount of the mortgage
debt, because the constitution declares that
every person ought to contribute to the
support of government according to his ac-
tual worth in real and personal property,
claiming he was worth only the value of
the farm less the mortgage. The COM
missioners declined, and Senator Allen re-
fused to pay his taxes. The collector adj
yertised the farm for sale for taxes, and
Senator Allen applied for an injunction.
Before the case was heard, the ADVOCATE
expressed the opinion that the injunction
would not be granted, and it was not
After the case was heard, the ADVOCATE
published report of the proceedings. As
the case is to be carried to the Court of
Appeals, the ADVOCATE remarked that
that tribunal would likely sustain the court
below. To this Senator Allen expresses
surprise, in communication published in
this issue, and goes on to speak Of the op-
precision under our present revenue system,
and then recites how our forefathers re-
belled at the unjust tax impOsitions Of the
English government.
Upon the action of the courts in Senator
Aliens case, the ADVOCATE based Its pre-
sumption upon the fact that courts are
always reluctant to declare acts of the Gen
eral Assembly unconstitutional, and par
ticularly tax laws. 1t is universally con-
ceeded that absolute justice is unattainable
in tax proceedings. at must happen I'M
der any tax law, says Judge Cooley, N
his constitutional Limitations, = shat
some property will be taxed twice, while
other property win escape taxation alto
gether. Instances viii also occur where
persons will be taxed as ownersof property
which has ceased to exist. The system
in vogue for taking valuations of property
fixes upon a certain time for that purpose,
and a. party becomes liable to be taxed
upon what he possesses at the time the
yaluing officer calls upon him. Yet changes
Of property from person to person are oc-
curing while the valuation is going on, and
the same parcel Of property is found BY the
assessor IN the hands of two different per
sons. and is twice assessed while another
parcel for similar reasons Is not assessed at
all. Then the man who owns property
when the assessment is taken may have
been deprived Of it by accident or other
misfortune before the tax becomes payable;
but the tax is nevertheless charge against
him. And when the valuation Is only
made once lie a series of years, the oeea-
sional haraships and inequalities in conse-
quence Of relative changes in the value Of
property from various causes becomes some
times very glaring. Nevertheless, no. ues-
ton Of constitutional law is involved in
these cases, and the Legislative control Is
complete"
Further. courts have held that the power
Of the legislature in the matter of taxation
is almost beyond Judicial criticism, except
when specifically limited by the constitu-
ton. 1t has power to select subjects Of
taxation, but Is not bound to include all
that may be proper to be taxed-it Is only
necessary that the burden be uniform, and
the legislature must be left TO decide for
itself how nearly it is possible 70 approx
mate 50 desirable result
Upon these general principles, then, we
concluded that the courts would not sus-
tain Senator Aliens view Of the case. II
it we're right to deduct from an asszsflent
Of property the amount of a mortgage debt,
in order that the actual worth Of theowner
be ascertained, then it would be proper TO
deduct the amount Of any and all other
debts. If this principle we're established.
the state would have no stable or certain
basis Of assessment, and government would
be hampered and hindered and society
would suffer. 1t were better that few
Inequalities, or hardships, exist, than that
society in general should suffer
There are inequalities in our revenue
laws, and while absolute equality and strict
Justice are unattainable, still some can be
remedied in part, and Senator Allen viii
have done society service if the question
he has raised results in discussion Of the
whole question of taxation and the legisla-
ture should address itself to remedying de-
fects, so far as possible. There is ne equality
in the exemption Of mortgage debts The
constitution says that paupers should not
be taxed, and the tax laws place man
with an hundred thousand dollars invested
in mortgages in the category Of a pauper.
Mortgages should be taxed, and all other
securities, except the agencies of govern
ment We see no special benefit in divid-
ing tie tax between mortgagor and mort
gagee. Tax the mortgagor On the property
in his possession and the mortgage to the
amount Of his mortgage in addition. This
would result in an enlarged basis and
corresponding reduction in the rate.
Senator Allen is an ardent advocate of
mortgage taxation, and upon this point he
and the ADVOCATE agree. We believe
his taxation is unjust. but he relies too
much upon the natural rights Of man in
his case. In organized society these are
surrendered, to degree, in order that
they may the better be guaranteed. Gov
ernment is instituted to protect the weak
against the strong, and for commoa bsne-
FITS. Natural rights are surrendered for
the general welfare, and constitutions are
based upon the preeonceiyed idea Of organ
ization. inequalities aud hardshiPs are