Montgomery County sentinel., 1891-06-05

similar--dlssimlla In language and In mean.
ing. We have italicized some portions of
the proposed article, which illustrate most
strongly the difference between the spirit as
well as the letter Of the two provisions In the
new article, as will be seen, the somewhat
meaningless lat the present day. reference
TO the 'levying taxes by the poll and 10 the
non. assessment Of paupers has disappeared, /,
and instead Of setting up vague and i'm
practicable standard OF uniformity In taxa
ton, that every person In the State, or per.
son holding property therein, shall pay
taxes according TO his actual worth in real
or personal property the new article rccog'
nizes things, not persons, as the subject OF
taxation. 1t simply says that all taxes
should he uniform upon the same kinds of
property or class Of subjects Moreover,
instead Of making It the duty Of the Legis.
lature, which Is the construction practically
put by the trainers OF our tax laws upon the
present article Of the declaration Of rights,
To try 10 tax everything that citizen OF
Maryland owns In or out Of the State, and
everything that citizens OF other States may
own In this State, in order TO make the per-
son taxed pay according TO his actual worth,
the new article apparently leaves TO the Leg
islature the selection Of the kinds of prop
erty or class Of subjects upon which taxes
shall be levied II simply requires that the
taxes so levied shall be uniform In their
operation upon the particular kind of prop
erty or class OF subjects selected After
enumerating what kinds of property, not
what persons, may bc, in the discretion OF the
Legislature, not shall be, exempted from
taxation, 1t says, all other property In this
State not so declared exempt may be tax
ed'-not shall be- Discretion is wisely given
to the Legislature to determine what the
basis OF taxation shall be-what property,
what kinds OF property what subjects,
shall be selected for the purpose of taxation
"rhe significance of this change of Ian
guage Ia highly important. Instead OF tin
kering upon and patching up old laws,
which, aiming TO hold everything, have
proved Ms leaky ~ sleeves, the Legislature Is
invited by the whole tcnor'bf the proposed
new article of the declaration Of rights 70
frame a wise and practicable scheme of
taxation for the people and State Of Mary
land--one which shall work uniformity and
Justice instead OF creating inequality and
Imposition by the temptation II offers 10 the
unscrupulous to evade the burdens which
are thus made more heavy upon tho shout
lers OF the conscientious, Let tho proposed
amendment be adopted, and lot there be u
Legislature elected nj the election In No
vember capable OF exercising wisely the
large discretion which the amended constl'
tuition of the State will conler--capable ol
framing such tax law as We have de-
serlbed, and which tho State of Maryland
needs more than any other legislation that
can he devised"
There are one or two views expressed In
the foregoing with which We do not on
,lrely agree, aud To which We shall call at
tention hereafter, but upon the whole II
gives clear Insight into the nature of the
proposed change, makes plain tho great re'
sponslhllity resting upon the next Lcgisla'
turc, aud emphasized the necessity of select
Ing representatives who arc able 10 cope
with u subject 81 intricate and Important,
aud who cannot be swayed by any influ'
enees except those Of honest con nvlotlon aud
the liberalization 10 do right,