The midland journal. (Rising Sun, Md.) 1885-1947, 1893-10-20
QUESTIONS OF THE DAY.
Taxation in Maryland.


of Maryland would have that bill even
if they had to get it by bayonets) laid
great stress on the antiquity, as we'll as
the justice and wisdom, of the fifteenth
article of the bill Of rights.
They declared it to be the work of
our revolutionary forefathers, and, after
living under it all these years since
1776, it had stood the test of time, and
it was useless for us of today to attempt
to change our organic law by attacking
this venerable doctrine.
1t was also stated that the theory Of
taxation which it proclaims was taken
from the teachings of the great political
economist, Adam Smith, in his work
on "Tbc Wealth of Nations" which is
certainly respectable authority on
taxation.
At this time, when gentlemen who
intend to 60 to the Legislature are in
forming themselves as to the great
questions concerning which they will
be called upon to legislate, it seems
appropriate to call public attention to
this fifteenth article and see what it is
and what it teaches.
In the first places it is not the doc
trine announced in the bill Of rights of
1776.
That article reads as follows: "That
the levying of taxes by the poll is griev.
GUS and oppressive and ought to be
abolished ; that paupers ought not to
be assessed for the support of govern
ment, but every other person in the
State ought to contribute his proper
ton of public taxes for the support of
government according to his actual
worth in real or personal property
within the State; yet fines, duties or
taxes may properly and justly be i'm
posed or laid with political view for
the good government and benefit of the
community"
Here is a rule for taxation which
seems fair enough. 1t says that ex-
ccpting paupers every person. in the
State ought to pay taxes according to
his actual worth in real or personal
property aOith,n the State.
Now mark the difference between
this article and article Is of the present
bill ofrights, for which we are indebted
to the convention of 1851. 1t reads:
"The the levying of taxes by the
poll is grievous and oppressive and
ought to be prohibited; that paupers
ought not to be assessed for the support
of the government, but every person in
the State, or person holding property
therein, ought to contribute his proper
tion of public taxes for the support Of
the government according to his actual
worth in real or personal property and
justly be imposed or laid with a politi
cal view for the good government and
benefit of the community"
Thus the gentlemen who composed
the convention of 1851 by adding to
the article of l776 the words cor per-
sons holding property therein" and by
suppressing the words forming the
reasonable rule of 1776 into the
unreasonable, impracticable and illog-
ical article (l5) of our present bill Of
rights.
The insertion of the words Cor per-
son holding property therein" makes
every man who buys piece of property
in the State of Maryland owe taxes tc
the State on all property, real or per-
sonal, that he may own anywhere in
the world, even if he never has and
never intends to put his foot within the
State. So that if we could induce Mr.
Astor and Mr.. Vanderbilt to buy few
acres Of land here, the State Of Mary
land would be entitled to collect taxes
on all the property that they OWL
everywhere 10 the world. The State
would probably have some trouble II
collecting these taxes from these gen.
tlemen, but this article Is says tina
she is entitled to them, for did not The
convention of 1851 after full debate
expressly eliminate the words "withir
the State" which, in the article o.
l776, qualified the real and persona
property on which man ought to pay
taxes2
Again, the suppression of these
words makes every dweller in Maryland
liable to pay taxes on all property that
he may own anywhere in the world
that is a citizen of Baltimore who owns
a house in Philadelphia or 3 farm in
South America or Australia must pay
taxes to Maryland on those properties.
II "a M defansa m cav that fa1es have