The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1891-09-12
The Constitutional Amendments.
No 8.

NO 3.
The proposed amendment No. is different
from the first and second. Those added to
existing articles, but Ne. 8 is an entirely new
proposition and is designed to take the place
of Article Is.
The present Article 10 reads us follows:
That the levying of taxes by the poll is
grievous and oppressive and ought to be pro-
hibited; that paupers ought not to be assessed
for the support of the government, but every
person in the State, or person holding prop
erly therein, ought to contribute his proper
ton of public taxes for the support of the
government according to his actual worth in
real or personal property; yet fines, duties or
taxes may properly and justly be imposed or
laid with "a political view for the good govern
ment and benefit Of the community.
The first clause does not refer TO what is
now called poll-tax-a tax that is imposed
in some states upon all voters, and the right
To vote conditioned upon its payment. Such
tax is not considered either greivous or OPP
pressive. On the contrary many hold that
such levy would bring into the treasury
many dollars from those whJ now contribute
nothing to the support of government, though
they have the protection of the courts, ad-
vantnges of free education and all the rights
and privileges of other citizens. One hun
bred and fifty thousand dollars could be easily
turned into the state treasury by poll tax Of
this sort, and there are many who favor its
imposition.
Taxes by the poll that were declared
''grevous and oppressive was system of
taxation that was in vogue in colonial days,
when the tax for the support of government
was apporloned among the inhabitants, equal
ly, regardless of their possessions. Such a
tax was ''grievous and oppressive and the
declaration was made more than hundred
years ago, in l77G. 1t has been carried in
successive constitutions, but for what reason
il is difficult to understand.
The balance of the Article is notas clear as
it might be. 1t confdses persons and property.
The meaning is that all property in the state
should be taxed for the support of govern
ment But it says every person in the state,
or person holding property therein, ought to
contribute his proportion of public taxes for
the support of government according to his
actual worth in real or personal property
If the words "in the state were added the
Article would have come nearer to the inten.
ton of its trainers. But then comes IN the
question of actual north. The question has
been formally raised recently, IL taxpayer
requesting his assessment to be reduced to the
amount ofthe mortgage upon his farm. These
and other defects led the Legislature of 1890
to propose substitute for the Article, in or
der to get rid of all antiquities.
The proposed Article 10 is as follows:
All taxes ought to be uniform upon the
same kinds Of property or classes Of subjects,
and should be levied and collected under gen.
eral laws, but the General Assembly man, bV
general lars exempt from taxation all public
property used for public purposes, all churches
or buildings used exclusively for public wor-
ship and the furniture contained therein and
the parsonages connected Herewith, burying
grounds not used for private or corporate
profit all purely charitable, benevolent, liter
airy or educational institutions, with the fur
niture contained in such charitable, benevo.
lent, literary or educational institutions, and
the grounds appurtenant to such churches,
houses of public worship, charitable or benev.
client. literary or educational institutions, and
necessary to the convenient use thereof as the
same have heretofore been exempted by law
in this State, and all other property IN this
State not so declared exempt may be tdred,
and the General Assembly may, by general
law. provide for "A tax on the income Of cit-
zens Of this State; yet fines, duties, licenses or
taxes may properly and justly be imposed or
laid with political view for good government
apd tho hanaGt Of tho community -
The proposed Article is not free from OBJ
lection. The right to exempt certain prop
erty enumerated therein is too sweeping. No
property ought TO be exempt by the organic
law except churches, grave-yards and public
school property. The exemption of purely
charitable, benevolent literary or educational
institutions allows the General Assembly a
wide latitude, and under the power to exempt
many institutions will claim exemption.
There are too many exempt now, and the
burdens on other property thereby increased.
Still the Article does not say they shall be
exempted, but gives the Legislature power to
omit them in an assessment bill, in its dis
erection.
The first clause opens the way for taxing
property at unequal rates. The clause would
be better had it declared that all real and
personal property in thestate shall be taxed at
its actual worth for the support government.
Different rates on different classes of property
would not be equitable and just, and would
give rise to dissatisfaction and complaint.
The Article, however, is an improvement
on the present one, and it ought to be adopted
for that reason, even if it is not perfect.