The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1892-12-17
SATURDAY, DECEMBER il, 1892.
What is a Proper" Assessment LawP

What is Proper Assessment Law?
The Sun has always favored al every SEES.
sion. the passage of proper law iJr the re
assessment of property in this Stat" II has
over and again urged the necessity Of such
reassessment in the interest OF justice and
equality; it has urged the people To send TO
the Legislature men qualified and equipped
to deal honestly and intellisently with this
vital question; it has denounced the lnterven-
ton of the lobby in this as in any other mat
Ter of legislation, no matter by whom EN-
ployed or in what interest. and ii has criu
cised freely the failure of successive Leglsla-
lures to deal successfully and understandingly
with the subject baltimore Sm.
Two assessment bills have been passed
and both have been vetoed, mainly, If not
solely. because of opposition in Baltimore
The SIN says it has always favored the
passage of proper assessment law, and, II
we mistake not, it has opposed the two bills
that have been passed. The first one was
not satisfactory to the counties, because 1t
would not have enlarged the assessable ba-
sis. and a large expense would have been
incurred to no general advantage. The
HAYES bill was not all that was desired, but
it would have been gladly accepted by the
people of the counties The SIN opposed
the measure. because it was not proper
assessment law, aud since it has laborcd to
defeat two assessment bills it owes it to lis
readers To give an ontlinc of what would
be Il proper law, in its Judgment.
\ proper law is a vague thing and
experience shows there are diverse views on
the matter. 1t Is easy to generalizc, TO
urge the people to elect qualified men to
the Legislature to denounce the lobby for
interfering with an assessment law, &c.,
nut an influential paper owes 1t to the poo
pie to put forward proper assessment law,
framed Sin the interest of justice and
equality If the lobby intcricred with
the first bill no such charge can be made
in reference to the Hayes bill, nor eau it be
said that its provisions had not been con
sidered by the LEGISLATURE The question
of an assessment had been discussed for
several years by the press and people, and
the last Legislature had been considering
proposed laws for some weeks The op-
position to the Hayes bill was not from the
lobby. as is understood in the counties, but
from Baltimore capital because It's object
vas to uncover it and make it bear It's Just
proportion of the public burdens. And all
the hidden capital is not in Baltimore nor
all the unlisted property. Its to be found
all over the state, and if there We're a dis (.
position among all the people To bear their
proper share of the public expense there
could be an appreciablc lowering Of the tax
rate
As the subject of Il new assessment Is to F.
be taken up again, let the Naa bring forward
Il measure for consideration The press of
the counties and The people will discuss it
fairly and fully, and the line Of difference
between capital. as represented by the Sim,
and those of moderate means can he asccr-
tanned.
No assessment law, it is certain, will be
to all the people, and it is
equally certain that no law will be satstac-
factory to majority that does Lot uncover
all the hidden and sequestered property IN
this state of whatever sort and make it bear
its full and just share of the burden Of tax
alton.
\ bill that would best meet with public
approval, perhaps, would exempt nothing
but graveyards not conducted with Il view
to profit. county municipal and state build /
ings. Exemptions of church property are
abused and charitable institutions are con
strued to cover every conceivable sort Of
institution. With no exemptions. except
those named. there would be no loopholes for
fraud and no technicaities could be avaied
of to escape taxation. fla bill were framed
on these lines, the tax rate, state, county
aud municipal, would be reduced nearly one
half. Fine churches are built more to
please the vanity of man than to the glory
of God, aud the wealthy are enabled to (
perpetuate their names for generation or
two through the means of memorial win
dows. Men who have accumulated large
estates, and not always by correct business (
methods, often found 'frec libraries and
hospitals, and other institutions 10 perpet-
slate their memory, and these sometimes be
come charge upon the public; and reis
ious denominations inaugnrate what are
termed charitable places, and 20 to the
state for aid
Tax everything is what is ueedcd, and
the tax rate will be 50 low that not even an
alleged charitable institution will feel the
burden. As to bonds, stocks, mortgages,
Ac., they could be listed according to the
interest they bear.
Questions that Vex the Pubic.