Evening star. [volume] (Washington, D.C.) 1854-1972, 1893-03-15

INFRINGEMENT OF CITIZENS RIGHTS.
s.But beyond this lies more serious objec-
ton to the validity of the boards proceedings.
The declaration of rights. article fifteen, pro-
vldes that every person in the state or person
holding property therein ought to contribute
his proportion Of public taxes for the support
of the government according to his actual
worth in real personal property, vet tines,
duties or taxes may properly and justly be In
posed or laid with q political view for the
good government and benefit OF the COM
muuity. This provision has. with a slight
but not material change OF phraseoiogy,
been a part of the organic law of Mary
land for considerably more than a GEN.
tory. Its predominant object is to provide by
fixed enactment equality IN taxation and 10
prevent as far as possible the burden OF sup
porting the government from falling upon
some individuals, to the exclusion or exemption
of others. 1t prohibits unjust determinations.
and while il remains in force the landowner, be
his possessions large or small. will have an alb
solute and compile guarantee that public taxes
cannot be imposed upon the soil alone Build
ings, improvements and personal property are,
under its terms, as liable to assessment for
taxation as land. Its theory is that the DIS
tribution Of the burden over every class of
property alike will lessen the proportion Of
each individuals contribution. whereby OPP
pressive exactious from the owners of any par
ticular class of property will be impossible.
..As those who own buildings. I'M prove ments
and personal properly In any oil lts various forms
As well intangible as tangible-are equally
protected in their possessions and IN their
natural rights by the state and local govern
ments with those who own the land. the sup
port of these governments should place no
heavier charge upon the one than on the other
class OF individuals This has been the uniform
and consistent principle always followed In
Maryland. Eminentiy just in itself ss a sound
and long-accepted axiom OF political economy.
it has been incorporated in her organic laws
since November 8. l776. 1t has been upheld be
her courts and steadily and tenaciousiy adhered
to by her conservative people.
The attempt made by the act OF 1897 to dis
regard the fifteenth article OF the. declaration
of rights by exempting all personal property
from assessment must prove abortive. and ii
the act undertakes 10 establish q scheme OF tax.
alton not warranted BY the organic Law it mus
be stricken down Is null and imperative. We
are not to be understood IS DENYING to the
legislature the power, when state policy and
considerations beneficial to the public justify
II. to exempt. within reasonable limits, some
species Of property from taxation. long
continued practice. nearly contemporxneous IN
Its origin with the adoption of the constitution
itself, and many sdjudged and carefully con
sidered cases decided by this court abundantly
support that power. But q power to exemp
for reasons and upon considerations which an
sufficient to uphold the exemption Ii not
power to nullify the constitution Of the state
IL IL too late, the court nys, 70 compel thu
commissioners Of Hyattsville to restore tb'
valuation Of improvements to the assessabI'
basis and to include all personal property fol
the year 1892. but hereafter the commissioner
may be perpetuAily restrained BY injunction
from proceeding under the act passed by tn
last Legislature. The appeal from the circui
court h consequently denied.