Montgomery County sentinel., 1891-07-10
NO PROVISION IN LAW.

at is startling fact that this has been
done without the authority OF any express
constitutional provision to that effect In
deed, q literal construction of the language
of the present article Is of the declaration
of rights, which says that every person in
the State ought to contribute his proportion
oil taxes for the support of the government
would seem to negative the idea of any
power whatever in the Legislature to exempt
any person natural or artificial, from taxa
ton. Nevertheless, the power to do so has
been assumed, in the absence of any express
constitutional prohibition, and has been
freely, not to say lavishly, exercised, and
long line of judicial decisions has sustained
the assumption and clothed the exemptions
themselves with the character of contract
obligations on the part of the State, which
no subsequent legislation can be permitted
to impair or revoke. The proposed amend
ment to article 15 should be adopted, If only
for the purpose of placing this important
power of exemption upon constitutional
basis and under constitutional restrictions
and beyond the unfettered discretion OF the
Legislature and the courts.
PROPERTY GLASSES RECOGNIZED.
$50 far as the subject of exemption from
taxation is concerned, the new article 15 OF
the declaration of rights is, therefore, re-
strctive in its operation-that Is, restrictive
Of the power to exempt, which the Legisla-
ture, with the approval Of the courts, has
been in the habit of exercising to the preju-
dice OF the people and the impairment of
the sovereign power OF taxation. All other
property in this State which shall not be
declared exempt by the Legislature in the
manner and in accordance with the terms
prescribed that new article Is expressly says
cho1 ha NH To 60
ment that all taxes shall be uniform upon
the same kinds of property or class of sub
jects logically implies larger discretionary
power given by the amendment to the Leg
islature than it now possesses, or, at all
events, has ever exercised, to classify the
subjects of taxation and discriminate in
rates OF taxation between different kinds of
property This is most beneficial and
salutary power if wisely exercised. 1t has
been so found in the experience Of other
States, notably in the sister Commonwealth
of Pennsylvania. That it is a power, which,
like every other power of legislation, is liza
BILE to be abused by weak or corrupt Leg
islature is no reason why the amendment
should not be adopted. II it should create
a greater sense of responsibility both on the
part OF the electors and the elected, and lead
to greater circumspection and discrimina-
ton In the choice of suitable persons TO rep
resent the people in the Legislature and
exercise these important powers in the franz
ing OF proper tax laws, another great public
good will be attained"
The address concludes as follows:
REFORM DEPENDS UPON MEN.
4 "In the event of the popular ratification
of these amendments next November it will
be the especial provision and duty of the
Maryland Democratic Reform Club to ad
vocate and ii necessary aid in the prepara-
ton Of suitable laws to carry the amend
ments into effect. 1t is obvious that the sue
cess of any legislation in the direction of
reform will necessarily depend, however,
largely upon the character Of the Legisla-
ture to be chosen on the same day in No
vember on which the amendments will be
voted upon. Precluded by its constitution
and the conditions of its organization from
taking action as an association in the nomi-
nation of candidates for the Legislature, it
is obviously the duty of all members of the
club in their individual capacity, and in the
exercise of that perfect freedom of action
which belongs TO them as individual voters
and citizens, to use their best endeavors
everywhere to secure the nomination and
election of the best men possible to the next
Legislature. The subject has already at
tracted the attention of the people in many,
il not the most, of the counties of the State.
1t is hoped that il will not seem invidious
TO appeal TO the people of the great COM
mercial and manufacturing city of the State,
so deeply interested in every phase of the
question of taxation, TO put forth their best