The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1891-09-11

The Third Amendment.
The purpose of the Third Amendment pro-
posed to our State Constitution. upon which
the people of Maryland are called upon to
vote in November next, is to amend the 10th
Article of the Declaration of Rights. The ar
ticle as 1t now reads is as follows:
'.Article Is. That the levying of taxes by
the poll ID grievous and oppressive, and ought
to be- prohibited I; that paupers ought not to be
assessed for the support of the government, but
every person In the State or person holding
property therein ought to contribute his proper
ton ofpublic taxes for the support Of the gov
eminent according to his actual worth In real
or personal property yet fines, duties or taxes
may properly and justly be imposed or laid with
political view for the good government and
benefit of the community
The amendment or substitute for this is as
follows:
ARTICLE Is. All taxes ought to be uniform
upon the same kind of property or class of sub
general laws, but the General Assembly may by
general laws exempt from taxation all public pro-
perty used for public purposes, all churches or
the furniture contained therein and the parsonages
connected Herewith. burying~grounds not used
f h private OF profit al purely eharta
tional institutions, with the furniture and equip
ments contained in such charitable, benevolent,
grounds appurtenant to such churches, houses Of
public worship, charitable or benevolent, literary
or educational institutions and necessary to the
convenient use thereof, as the same have been
heretofore exempted by law in this State; and all
other property in this State not so declared ex-
empt may be taxed, and the General Assembly
may, by general law. provide for tax on the in
comes Of citizens of this State; yet fines, duties,
posed laid With potea view for good
ment and the benefit of the community.
The primary object of Article Is and of the
amendment is to equalize taxation and COM
pei every citizen to contribute to the support
of the government in proportion to his abil-
ity. No system of taxation can ever secure
this desirable result absolutely, for man may
own tract of unproductive land and be as
sessed for large amount, while actually he
may not be able to command means to pro-
vide bis bread and meat from day to day. An
other, with apparently but little tangible pro-
perty, may live in luxury.
The 18th article declares that every person
holding property in the State, except paupers,
shall be taxed, and yet cur Legislatures, with
the concurrence of representatives of all par
ties and all classes of citizens, have united in
exempting from taxation the property of
railroad companies, of manufacturers plants
and Of religious and benevolent organizations.
In addition vast amount of wealth finds
more profitable Investment in other things
than tangible property such as lands and
houses, and despite the watchful eyes of the
Tax Commissioner, entirely escapes taxation
Every man who has any investments Of sur
plus capital knows this, and excuses himself
from giving it in to the Tax Commissioner for
the reason that his doing SO while others are
delinquent would not equalze taxation, but
make his own taxes unequal. All that the
farmer has, as general thing, is open to the
view of the tax gatherer and is taxed, but if
the taxes were equally and equitably distrib-
uted the farmers share would be lighter than
1t Is now.
Article 10 has failed to prevent exemptions
from taxation and the Court of Appeals has
declared that these exemptions must forever
stand.
Amendment No. is more specific in its
terms. 1t declares that all taxes ought to be
uniform on the same kinds Of property and
gives the Legislature authority, in its discre-
ton, 10 exempt from taxation all public pro-
perty used for public purposes, all churches
and church property, all burying grounds not
used for private or corporate profit, all char
liable and educational associations.
The provision with regard to exempting
church property, free hospitals and institu-
tons for the care of the sick or aged poor
and all educational associations, is in accord
with the sentiment of the people. Notwith-
standing the 18th Article church property has
always been exempt from taxation in this
State as it is in nearly every State in the
Union, except California. 1t is right that
such property should be exempt. Besides
the moral effect churches, schools and benev-
olent institutions have in lessening crime and
thereby decreasing the cost of trying and
Furnishing criminals, they enhance the value
of surrounding property, thus increasing the
taxable basis and decreasing the rate of taxa
ton. Where there are no churches, society
is lawless, life and property are insecure and
ignorance and crime abound. The exemp-
ton of church property from taxation has
higher reasons, besides, than these for its JUS
tiication.
To tax them would be to impose burdens
upon self-sacrifce and devotion TO the well
fare of humanity. The support of most of
our churches devolYes upon few conscien-
tious and devoted men and women, who give
of their substance and their time from high
sense of duty 1t would seem hard, indeed,
if these and other institutions, sacred to the
cause of charity, should not be free from the
hand of the tax-gatherer.
The amendment would prevent the favorit-
ism ofexempting certain manufacturers from
taxation while compelling others to pay. 1t
would also enable the Legislature, if 1t saw
fit, to impose an income tax-the most equit-
able tax which could be levied. 1t would
radically and for the better, we think, change
our methods of assessing property, as 1t would
enable the Legislature to impose different
rates upon different kinds of property. Some
kinds Of property could and ought to pay
higher tax rate, just as on some kinds of pro-
perry higher rate is charged for fire insur-
ance than on others. In short, the amend
ment, If adopted, will enable the Legislature
to adjust the taxes more fairly and subject to