The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1893-04-29
The Tax Question



The object Of the amendment sought to be
made 10 the 18th Article of the Bill of Rights,
as | understand the discussions here. Is TO
enlarge the scope Of exemptions and to guar
antee their legality whenever the Legislature
NAV see fit to exercise its enlarged powers
under this proposed amendment l am a
farmer and must endeavor TO represent my
brother farmers in this convention
As far as / know the sentiment Of my 10
cality, It is overwhelmingly opposed to any
measure calculated 10 open wider the door to
tax dodgers.
Under the restrictions of the article IN
question there have been abuses IN granting
exemptions, and therefore il would seem IN
safe and unwise to confer any additional
power upon the Legislature for this purpose
The 18th article sets forth the true princi-
ME of taxation: that every citizen should
pay his Just proportion to support his govern
ment according to his actual worth; and no
more should be exacted of him.
To accomplish this end demands a fair and
equitable assessment of every species OF prop
erty liable to taxation under the Constitution.
Il is the exemptions from, and evaslons OF
taxation that the honest tax payer complains
of. Here is where the shoe pinches now
This Sinking of responsibility makes the
burden of tax fall doubly heavy upon the
farmer His farm, goods and chaitels, being
Of such q stable character that no conceal
ment can be made, he is booked for all be Is
worth and frequently much more; often
heavy Indebtedness upon him for which
no abatement is made by the appraiser. This
discrimination against the agriculiurist Is so
manifestly uafair and unjust that it ought be
remedied by our next Legislature
But We are told here that personal prop
erty, or that species of it dominated inIangi-
bic. cannot be reached that 1t has, and at
WAYS will evaae the assessor, and therefore
il is folly to attempt TO place it upon our tax
books. If this be true then very large per
cent. of personally will escape taxation, tor
it has been admitted in this debate that
great preponderanee of it is of this invisible
character. Upon this hypothesis only real
estate and that small part of personal prop
eriy that is tangible can be taxed at all.
What hope of relief then can the owner OF
realty have in any new assessment bill: The
depreciation in property since 1876 will nearly
offset the additions of new property that will
be found in cur next assessment. and our
basis for taxation will not be materially
changed and therefore the burden of taxes
will still rest where they now rest upon the
patient, long suffering lilleF Of the soil
Will capitalists persist In withholding their
lust contributions to the State and thus per-
petuate this injustice2 Remember that JUS
tice deferred will sooner or later meet Just
retribstion.
Farmers are slow to move in their own
behalf but they are progressing As class
they are becoming better educated, and more
and more enlightened on political questions.
and they will soon be able to defend their
own rights-not with bayonets. but with bal
lots. a. any rate it might be well to heed
the so-called Farmers Movement deyel-
oped in other States as a new political factor
If need be Maryland farmers can cooperate
for their own protection.
But dc not think It the impossible thing
so positively asserted here that private secur-
tiles cannot be made to bear their share OF
state and county burdens. Other States have
succeeded In taxing them and why not Mary
land?
In my humble Judgment the method Of
listing all personal property with penalties
attached for failure to comply. will accOm
plish the purpose.
To secure full and faithful report of all
private holdings to the assessor, make it nee
essary for the collection of such holding that
fhey be listed otherwise the holder may
forfeit his legal right to collect.
The Federal government during the Ut
and subsequent thereto lsquired all business
papers to be stamped. aad business men
everywhere punctualIy attend to this require
meut and so they will certainly attend to
listing their invisible and otherwise inscruia-
be private securities rather .han hazard the
chances OF collection DASIEL WoLFE-
\. B. The above was prepared for deliv-
cry before the Governors Tax Convention.
but the unexpected adjournment Of that body
As there is little probability Of
its again converting | respectfully submit my
views upon the tax questionto the public.
n "