Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1893-03-24
THE SLNGLE.TAX DECISION.

nau uecL dppiieu 10 tDe tOWn OF HyattS-
vile, of this state, unconstitutional, has at
tracted attention all over the country, for
the reason that this was the first place in
the world where, in modified way, the tax
doctrine of Mr.. Henry George was applied.
The disciples of that economist at Hyatts-
vile succeeded in 1892 in getting a law
pushed through the legislature Of the state
that the assessors should assess each and
every piece OF land separately with the i'm
provements thereon, and all personal prop
erty within said town at a fair cash value,
showing in the assessment each piece OF
land and the improvement thereon separate
ly with the assessed value thereof and in
case of personal property the assessed value
and the name of the owner thereof.
The law furthermore provided that an ap-
peal might be made to the Board of Com
missioners, who are what may be termed
the select men Of the town, by persons ag-
grieved by the assessment, land that this
board was constituted final board OF ap-
peals, equalzations, and control Of said as
sessment, being empowered with political
view for the government and benefits of the
community TO make such deductions or ex-
ceptions from or additions to the assessment
made by the assessors as they may deem
just, and TO correct errors or illegal assess
ments, ETC."
1t was upon the provisions of this law
that the Board Of Com .nissioners of Hyatts-
vile proceeded, after the assessors had made
their assessments in accordance with the
statute we have gwen above, TO deduct
thereirom all personal property and all i'm.
provements Of real estate, and to assess all
land values at the rate Of % per cent. on the
hundred dollars. This occasioned consider
able opposition, and an appeal was made to
the Circuit Court for mandamus forbid
ding the collection of the tax, which was
denied, and from there the matter was car
rej to the Court of Appeals, which has now
decided that while the tax which was levied
last year must stand, it is none the less un-
constitutional, and that any attempt here
after 10 make an assessment or to levy it
may be perpetually restrained by injunction.
IL seems TO US that no other conclusion
could have been reached, taking into &C.
count existing conditions The power that
was granted to the Town Commissioners
by the Legislature was clearly not intended
TO enable them 10 make this wholesale and
radical change in the tax system Of the
Commonwealth but was simply to provide
for the equalization Of taxes when they
seemed to bear too hardly in one case and
too lightly in another. If the single tax ad-
vocates had presented their proposition to
the Maryland Legislature in its open and
unqualified form, there is not the least
doubt that their measure would have been
defeated. 1t was by Disgusting their pur-
pose by plausible subteriuges that favorable
consideration was attained and having Sc
cured the passage of the law, its meaning
was strained beyond what any one would
consider its fair construction.
The Court of Appeals, however, goes
further and announces that, even ii the
Legislature had granted the right to the
town of Hyattsvile to impose tax upon
land values TO the exclusion of all other
classes OF property, the law would have
been unconstitutional, for the reason that
the Bill OF Rights of the State provides that
"every person in the State or person hold.
ing 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" and in
the absence of constitutional amendment
an attempt TO exclude completely one form
of property for the purpose OF limiting taxa
ton to the other form would be in contra
vention of the clear and express definitions
of the State charter.
1t seems to US that this is sound doctrine,
without any reference whatsoever to the
merits or dement's of the single-tax system.
This may or may not be just method OF
raising public revenue, but, ii it is to be APP
piled, il is surely best that the change should
be made with a full und erstanding of its
purport,