Democratic messenger., 1893-01-21
MIR. EllcgOOd Speaks in Favor of
the HayPS' Bill.

The Hon. James f. Ellegood, of Sails
bury. who was chairman of the com
mittee on Ways aud Means in the last
Legislature, made a forcible and perspi.
cuous address before the Taxpayers As
sociniion of Baltimore last week, in
which he ably reviewed the propositions
of the Hayes bill. and gave number ol
substantial reasons why Governor Brown
should have signed il. Among other
things he said:
There is widespread misconception
abou, the payment of taxes. Too many
regard the payment of a tax as so much
money extorted without any adequate
consideration. and. therefore, il is often
grudgingly paid affirm that taxation
and the right of taxation constitute one
of the greatest blessings under repre-
sentative government, honestly and eco
nomically administered. and that 1t has
been the means of enlarging the liberties
of the English people, rs history shows:
for. whenever the hereditary income of
the king was insufficient for his ambitious
designs, and he came 10 the Parliament
foi aid, that body made use of ITS power
IL demand a redress OF grievances. The
very theory of all proper taxation Is, that
taxes are imposed as a compensation for
something received by the taxpayer
that something being protection for life,
liberty and property"
lie then reviewed at length the history
of the Hayes bill. In speaking of the
alleged double taxation, he said:
THE merchant who pays upon the
value of his goods and then for license
10 sell them is in one sense doubly taxed.
The farmer assessed with farm valued
at $i0000 mortgaged for 5000. pays on
double what he is worth, and other IN
stances might be enumerated. such as the
double, If not treble, taxation under your
ground rent system in Baltimore. but
this is not illegal taxation. Whether II
law might bc framed more equal in this
respect is subject for discussion. This
metaphysical, invisible property which
is talked of is oftentimes the most valua-
bile property of a corporation: for instance
that immaterial thing which we call 4
franchise. II yields an income, and can
he sold in the market 1t is created b.,
the State and is protected by il. II makes
the owner thereof prosperous and happy
Then why should il not contribute It's
due proportion of the expenses Of gov
ernment"
Certainly the law is 'inquisitorial.
Was there ever tax law drawn that did
not give the assessors the power of in
quiry into values, ownership. etc? Did
anyone ever know Of a system of govern
ment organized without inquisitorial
power Let citizen of Baltimore com
nit a fraud hy concealing his property
from the payment of an honest debt See
how quick the thumbscrews of an inaui-
sitorial court will be put on him.
and not only him. but ON all
his neighbors. friends. and even cooks, if
necessary. To discover his concealed
goods and uncover the fraud"
Now is there any valid reason why a
man who voluntarily conceals his pro
perity from payment of an honest oblga-
iion To the State, should he exempt from
inquisitorial methods on behalf of his
creditors. the State? | repeat il il he un-
just to tax this class Of property, change
the constitution aud exempt il; but if it
be just. then tax il and use all the neces-
sarv inquisitoiiaI powers of the State To
discover it, and compel the owner 10 pay
his just debt