The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1893-03-17
Single Tax Won't Work
Single tax has been given black eve
81 far AZ MARYLAND il concerned


In the case of the citizens of Hyattsville an
pealing from the lower court of Prince
q eorge's county, which refused to issue man
the tax books all houses and improvements
on the land within the town. the Court Of Ap-
peals rendered its decision Tuesday through
Judge McSherry.
The Case was technically known as an ap-
peal of Wells, Wine and Others vs.. the Com.
missioners of Hyattsville. The power to levy
take for the support of the municipal govern
ment was granted to the comm ssioners Of
Hyattsviile by act of 1886, Chapter 424, the
rate being restricted to Is cents on the 500.
The taxable basis was declared to be the cur
rent assessment made or to be made for coun-
ty purposes of the real and personal property
located within the limits of the corporation.
In 1890 the Legislature by Chapter 355,
amended the charter relating to the taxable
basis and enacted that the treasurer aud two
assessors should annually assess s'each and ev
cry piece of land separately with the improve
ments thereon, and all personal property with
in said town, AT fair cash value" showing
in the assessment 'each piece of land and the
Improvements thereon separate, with the as.
sessed value thereof, and il the case of person
of the owner thereof" An appeal to the
commissioners was provided for.
ne At Of 1892 provided for biennial as
sessmcn. La the succeeding section it was
declared that the president of the board should
give public notice of the completi> IN of the as
sessment; that the assessment, should there
upon, be open to inspec ion, and that if any
owner of property felt aggrieved bv the assess
lnent of his property, he might appeal to the
commissioners, who were made final board
of appeal after making all deductions and cor
rections. The board of commissioners shall
levy tax upon all the property rem aiming
embraced therein, not exceeding % cents per
annum, per 500 of the valuation thereof.
Under this statue the land included within
lotable limits of the town was assessed at
1858, 70y, and the improvements of $50 900.
Personal property was not assessed al all.
Then the assessment was completed, notice
of right of appeal was given, and no one ap-
peared TO appeal.
The board Of commissioners of their own
motion, struck from the assessment roll the Ell
tire valuation on Improvements and levied a
lax Of q cents on each 9l0O of the assessed
value of the land. Thereupon. sundry tax
payers filed petition praying that a manda-
mus might issue to compel the commissioners
10 restore the valuation of improvements to
the assessable bosses and to assess and in
cude AL personal property, and to prohibit
the collection Of taxes actually levied. An
d
interposed, and upon hearing, the Circuit
Court overruled the demurrer and dismissed
The petition for mandamus.
From that order this appeal was taken.
The adoption by the board Of commissioners
of Hyattsvlle of what is called the single tax
syst, III, that is, system under which the
whole burden of taxation Is imposed upon the
land to the total exclusion of buildings, i'm
provements and personal property, is the pro
ceedlng which caused The petitouing TAX
payers to make this application to the courts.
1t is OBVIOUS that the questions now brought
before us are of III ire Til Al ordinary Interest,
aud are far from being mere local import
ance.
The power of the Leg islature to place the
burden OF taxation Oh one single class of prop
erty to the exclusion of all others is distinctly
presented. Now, the court declares that the
law of 1892 never intended that the court,
should Use any such power; that the law gave
an authority TO exempt specific pieces of prop
erty on application, but never such power of
exemptiI.g all improvements and personal
property. If they would do this they. would
exempt land aud place it on any other prop
erty.
the exemption, the opinion says, is open
to the more serious objection til It all pruper--
ty, personal and real, is required by the dec
laration of rights to contribute its share of
taxation to the support of the governm ent.
The court atfirIns the order below giving
the commissioners the case, how evsr, on the
ground that at this stage of the proceedings
mandamus was not the proper remedy.
This ends the attempt to try the single tax
in Maryland, which the Court of Appeals
Tue 'day pronounced unconstitutional.