Democratic messenger., 1893-03-11
at times like the mercury in a chang
inc atmoSphcre.
o INFLENIBLE RULE.


ing atmosphere.
No INFLENIBLE RULE.
But does it follow that when the
people of Maryland place their money
in such securities for gain or for any
other reason that the Legislature is
not competent to deal with the values
of such securities must conf, IS sir,
that the legal questions involved, are
not to my mind altogether free from
difficulty, but after a careful examina-
ti0n of the decisions of our Courts, |
can reach no other conclusion than
that the Constitutional provision with
relation to assessment and taxation
does not prescribe an intlexible rule.
The Constitution of S61 in its bear
ing upon this question is not materially
different from the Constitution of
ls,il, nor is that of 1861 from those
Constitutions which have been adopted
from time to time since 1916. 1t was
formerly urged that the Legislature
under this constitutional declaration
was powcrleSs to make laws, exemptine
property of any kind from taxation,
but when the Tax Gases of ISL grow
ing out of the assessment of that year,
came before the highest of our Courts
the decision established the constitu-
tionality of such exemptions as the
Legislature had provided for, and
which were thought by many to be
inconsistent with the Declaration of
Rights. This having been judicially
settled, the Courts later on were again
appealed to for the purpose of deter
mining whether or not the Legislature
was clothed with sufficient power
under the Constitution to become its
own assessor in certain cases, while in
others the assessment was to be made
by Agents or tribunals appointed by
the Legislature for that purpose. The
case was presented to the Court by able
Constitutional lawyers, among whom
we're Reverdy Johnson and Thomas ;.
Alexander, and the decision of the
learned Judge has been most impor-
tant in clearing up many difficulties
surrounding this much mixed question
WHAT THE COURT OF APPEALS SAID.
In the case of the State V Sterling
- Md. Rep. 5l6 the law is laid down
''that the Legislature OF the State has
power to value .ny taxable property
within the State, and assess there
on a just proportion of the public
taxes The exercise of such power
in conformity with the principle of
equality of taxation Of taxable values,
could in no legal sense, be violation
Of the terms or spirit of the 18th,
Article of the Declaration of Rights.
which simply declares the liability OF
persons, owning property within the
State, to contribute for the support Of
Government, in proportion to their
actual worth in such property. The
condition of the liability, thus pro-
nounccd, that it should be proportional
to actull worth, was undoubtedly in
tended to prevent abuse of the tax
power, and, in that respect, prescribe
general rule to which all Legislative
measures tor the imposition and col
lection of taxes should conform. The
duty of ascertaining taxable values
and of assessing and collecting the
taxes thereon, necessarily rests in the
discretion of the Legislature, and il
NAV perform that duty by its own
Legislative acts, or through the
agency of such officers or tribunals as
as it may appoint for that purpose.
The legislative power to assess and
compel the payment OF State taxes to
be made directly 10 the State Treas
urer, without other official assistance,
implies power to determine the value
Of the property to be assessed and
consequently power of discrimina-
tion in selecting and fixing the taxable
values Those powers have been so
long exercised without objection, that
they cannot be brought in question
now, without contravening in that
respect, the settled policy Of the
State"
a QUESTION AND ANSWER.
Senator Pearre-Will the gentle
man permit me to interrupt him to ask
him question:
Mr.. Purnell-Certainly sir.
Senator Pearre-Was not the value
placed by the Legislature in that case
the actual value?
Mr.. Purnell-lt may have been.
and | believe it was, but the point in
the case was that the Legislature had
the power to value property by enact
ing without resorting to agents, and a
discretion accompanied the power.
Mr. Oeden-I.et me ask if you
think an assessor can place any other
than actual value upon property?
MIR. Purnell-The ass .ssor is limi-
ted BY the authority delegated to him
By the act creating him but the l.esis-
lature being principal, can 90 beyond
the powers delegated to the agent. lr
other words, the agent is bound not t.