Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-08-05

Decision Of Judge Brooke In the Hyattsville
Single Tax Suit.

Decision Of Judge Brooke In the Hyattsville
Single Tax Suit.
Judge John B. Brooke Of Prince Georges
county, Nd, has rendered his decision in the
Hyattsville single tax case. refusing the writ Of
mandAmus and Diminishing the petition. The
case came up on petition requiring the town
commissioners Of Hyattsville- H.
Ralston, Charles H. Long. George s. Britt,
Thomas H. Latimer and George Aman-to show
cause why q mandamus should not issue requir-
ing them to restore improvements" and per
sonal property" to the assessment list Of Hyatts-
vile.
In his opinion Judge Brooke says: I'VE do
not propose to admit into our deliberations
theories, schemes or heresies, which. by the
zeal and ingenuity of counsel, may have been
incidentally introduced into the arguments
touching the tax laws Of our state, but will en-
deavor to view the case from . strictly legal
standpoint The act of 1892 enlarges the powers
OF the commissioners by constituting them q
final board Of appeal. equalization and control
Of the assessments, being empowered, with o
political view for the government and benefit
Of the community. to make such deductions OF
exceptions from the additions made by the as
SCISSORS as they may deem just and to correct
errors or Illegal assessments"
As regards the constitutionality Of this act Of
1892 Judge Brooke says; "This Is not a new
question in the courts Of our state. We have a
clear and unqualified declaration that 1T has
never been decided by the appellate court that
the fifteenth article Of the bill of rights was ap
plicable to any taxation except for the support
Of the state government (51 Maryland Reports,
461). This is q fundamental declaration of the
rights Of the citizen against unequal and undue
assessments Of taxes b. the government. For,
although the abstract declaration in the bill Of
rights may be said to subject all property to
taxation, yet it has always been held that the
legislature may exempt from taxation such
property as in its Judgment a sound policy may
require. We think there was no validity in the
constitutional question which was raised by the
appelee's counsel In the course Of his argument
relative to the competency Of the legislature to
delegate the power of taxation to the taxable
inhabitants, &c. The object was q laudable one
and there is nothing in the constitution prohibit
tory Of the power Of taxation, &c.
when the legislature did delegate and trans
NIT its powers to such persons the voters OF
the town Of Hyattsville should elect as its COM
missioners, it must necessarily have delegated
the ordinary judgment and discretion for tho
proper administration of the powers thus
delegated, and if this be so then the petition
in this case must be refused because a manda-
mus will not lie where there is any discretion.
The commissioners Of Hyattsville to the extent
Of the privileges granted them are the legisla-
turc OF the town, elected by the voters within
INC CoT pOfdtc IOr tildt purpose we CALI
not believe, therefore, that this court can direct
the legislature Of The town rs to the manner in
which IL shall legislate. There are other rea-
sons, technical and otherwise. on the face Of
the proceedings why the court ought to refuse
the writ Of mandamus as prayed.
IF. however, We have succeeded in demon
strating that the taxing power Of our state is
with the legislature and power also to exempt
property from taxation rests therein. and its
competency to delegate such power to other
bodies, including municipal corporations, that
this power has been delegated and accepted in
the present case and proceedings in the form Of
legislation hereunder had, the conclusion must
be obvious that the position Of the respondents
ia irrefragible against this mode Of attack. and
the only remedy against the evil complained Of
is at the ballot box and not in a court Of law.
We have been referred to many and various
authorities and precedents collected by the re-
spective counsel from decisions Of other states.
To these we have not considered 1t necessary to
refer In detail In general they coincide with
our state authorities and Of these we think we
have supplied . sufficiency upon which to rest
our Judgment In the case.
'In accordance with our views of the law we
must sign an order overruling the demurrer
refusing the writ Of mandamus and dismiss
ing the petition, with costs to the respon-
dents"
The case will now 20 to the court Of appeals
and the people will still be in suspense as re-
CARDS the decision in the matter. They have
an annual election for commissioner in May,
and the ballots cast will prove the wish of the
residents Of Hyattsville as against the Henry
George system Of taxation.