The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1893-10-21
CECIL FARMERS CLUB.
The October Meeting at MIR. Joseph cou
dnn's near PeIryFIllc.


II o'clock a. m. Thos. G. Bond, Esq, IL
President of the club directed the call
the roll of members, when the iolloWh
f responded to their names, Henry
l Coudon, A. J. Michiner, George "
Sutton, Jos Coudon (of Jos), A. L
; Magraw. Ii. Arthur Stump, Samuel /
, Carson, Col. Enoch Noyes, Col. John L
, Bond, John P. Wilson, Thomas e. Bono
E. L. Duyckinck, Joseph Coudon e
Hy), and Ii. r. Torbert. The visitor
present by invitation were: DR.. X. L
Cromwell. Mr.. VIM. II. Simcoe, MI
VIM. B, Krout of the Baltimore Sun
Wilson L. Coudon of the Perryvill
Record, and Stevenson Archer.
Reports of experiments being in order
Mr.. John P. Wilson reported that thu
timothy sown alone upon ground especi-
ally prepared for wheat and previousl!
reported by him yielded an average o
over ton and half to the acre.
The further discussion and action upot
the series of resolutions previously
offered by Col. E. Noyes being un
| finished business, on motion of Henry )
| Coudon the matter was for the time post.
poned.
The regular ESSAY by the host being. in
order, Mr. Jos. Coudon said that as the
question of taxation would be an ir'c--
ant matter before t. .ext Legislature
of the CJss.,e, he had invited John 5.
| Writ, ESQ.,, to make an address on that
subject.
MrWirt upon being formally introduced
] to the club by the President Thomas Z.
Bond, said he had no new theories to pro
pound on the subject of taxation, but
hoped rather TO speak By way of sugges
ton, and of the spirit in which the
subject should be treated.
Your host and have had several conversations
on the subject of taxation, and at his request am
here today to discuss, as well as the limited time
will permit some of the phases of this important
and complex question. The problems of taxation
are difficult notwithstanding much OF the cur
rent discussion which one hears on the subject in
this State is marked by what Parieu calls the
simplicity ofignorance."
We have had no general assessment property
in Maryland since 1876 and all agree that there
is an imperative necessity for new assessment.
1t is matter Of regret however, that upon sub
jccS which requires calm. diSpassionate consider
alton, so many persons should cloud the discussion
by the exhibition OF personal feeling which at
times approaches the hysterical.
Let any person attempt serious criticism OF
our present system of taxation, or suggest pos
sible amelioration of some of the hard conditions
of our present tax laws, and he is greeted at once
with peacock cries that he is "tax dodger" and
ar enemy o the people.
When that accomplished and practical States
man, Sir Robert Peel, sacrificed his personal pop
uarity for his country's good by repeating the
Cora Laws OF England in 1916, he was assailed
not only as traitor to the Tory parry, but one
who was destroying the safeguards of thc
liberties of the English people which had come
down from the fathers, and which was cOnsecrated
by its antiquity. The Corn law ,which.was repealed
in 1916, was enacted in 1915, and was copy of the
corn law of 1870.
So little impression had the growth of economic
science made upon the legislation of England in
all these years.
So in Maryland. the provisions OF our constitu-
ton stand in the way of a rational and equitable
assessment of property. The cardinal point to be
considered In every tax system Is the effect upon
the community A tax law which will drive
away capital, must of necessity hurt unduly the
the business interests of community, and
legislation which is hurtful to the business
interests of Il community is vicious
l,,r IL t., rnfr ippI
ment and should be dealt with in a practical way
1t cannot be disposed of intellgently by re!terat-
Ing u few abstract principles. nor by heated de.
nunciations Of ''tax-dodgers. The fact IS the
tax dodger belongs to no especial class or con
diton. You will find him at the plow-handlc. rs
well as in the counting room, and in the green
fields as well as in the city's crowded stress.
There are a good many of them right here in
Cecil County, and some of them have Lately been
shouting most Justify for equitable assessment
of property. The large number of tax dodgers in
this county can be readily demonstrated by
simple inspection ofour assessment rolls, ,tom
which some pertinent facts will be given II little
later
The important point is, that should approach
the consideration of this question in spirit of
fairness and good sense with an earnest desire to
solve it in Il just and intelligent manner.
For myself. must confess that the failure of the
people to adopt the proposed taxamcndmeHt at the
election of 1891 makes the task OF passing an equi-
table assessment law more difficult than it would
have been ifthat amendment had been adopted.
But it is not worth while to discuss that quc,.on
now, as any law passed this winter must conform
t, the provisions of the present constitution. The
theory of our present system Is that every one
Cba toy N IN his
and capacity Is determined by a uniform tax
the assessed value of all property of every de-
scrption.
The essential part of the 5th article of the Bill of
Rights of the::State constitution is Every peEscn
in the state OF 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 or personal property
Now this is the provision of which we hear it
said SO frequently that it has had the sanc,ol of
the people of this State ever since the first Sac
constitution was adopted in 1916 Such is not the
fact The Constitutional Convention of 1851 intc"
jected into the provision it appeared in the
constitution OF 1915. ''the words persons hold
ing property in this State and struck out the
concluding words OF the last paragraph of 'witnin
the State" which were in the constitution of 1876
Mr. Richard NJ. McSherry in an interesting
article in the Baltimore Sun short time since
shows the results of these changes, to wit: \
citizen OF New YORK who may own town lot in
PerryvilIe, Md, should be required under 4
strict and logical construction OF Bill Of Rights
to pay taxes in Maryland not only OH his lot in
Perryville but upon all his property, real and
personal. wherever situated outside the State
Of Maryland.
A citizen of the State Of Maryland who owns
a farm in California must pay in Maryland taxes
upon his farm in California, which is taxed in
the latter State.
OF course, as matter of fact the taxes referred
to not collected because 1t is not practicable
to do so. Even If possible to collect, you will
concede that such taxes would be inequitable
and clear instances of double taxation. These
instances cited to show the folly oi insisting
upon literal and rigid interpret alton of the Bill
OF Rights. We should rather insist upon liberal
construction which looks more to the spirit than
to the letter.
All will agree as to the injustice of taxing the
California farm in the instance cited. Yet if the
owner should sell his farm in California to a
corporation of that State, taking in payment fol
the same three fourths of the purchase money il
cash and the balance in shares OF such corpor
alton, under existing laws OF Maryland his share:
Of stock in the California corporation, which
represent one-fourth interest in the farm i'll thai
State, would be liable to taxation in this State
1t is not Just to tax him as the sole owner of tn,
| farm; is it anymore Just to tax him as the owne
Of fourth interest in the farm: 1t is not, but /
he is truthful man and discloses to the assesso
| his ownership Of the stock, this State will tal
him on their value, and justify the exaction upor
| the ground, that the shares stock persona
| property which take the stus of the owner, Will
| the deed is only mere evidence of title an,
! does not make the stus OF the real estate that Q
| the owner. The shares of stock in non -residen
| corporations ought not to be taxed upon tn
ground that it is manifestly unjust and is doubl