The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1894-01-12
A NEW ASSESSMENT.

No one can possibly over-rate the
necessity for the revaluation of
property in the State. Everybody,
also, will admit that the assessment
should be fairly made and taxation
bear with proportionate weight upon
all classes. At the ame time the sub
ject of taxation, like the tariff, is so
complicated and various interests are
so inter-dependent that in the effort
to make an equal assessment injury
may unwittingly be done to the pros
perity of the State. There is great
necessity, therefore, for caution, and
untried theories of taxation should be
carefully considered before they are
adopted. The Legislature at its last
session passed an Assessment law, af-
ter much debate and diversity of opin-
ion, but the bill, in the judgment of
the Governor, was calculated to ham
per business and retard the prosperity
of the State, and he vetoed it. We
do not question Governor Browns
honesty of purpose in this matter. In
all things he has endeavored to do
his duty conscientiously, remember
ing that under the Constitution he
must guard and protect the interests
of all classes of property holders and
secure, as far as he can, equality in
taxation as in every other matter If
he erred in his action we believe it
was an honest error of judgment.
Since that time much discussion
and interchange of opinion on the
subject have taken place, and
the members of the Legislature are
now better prepared than they were
two years ago to consider and frame
an assessment bill which will secure,
as far as it can be secured, equality of
taxation. This is the vital point in
any bill.
One defect in the Hayes bill, we
think, was its failure to provide for
the principle of home rule in taxation.
In levying the tax for State purposes
the assessment law should embrace
all the property in the State, at fair
and equitable valuation, but at the
same time we can see no objection to
any city or county making its own
assessment for its own local purposes,
taxing what it pleases and exempting
what it pleases.
The city of Baltimore and each coun-
ty levies, for local purposes, any
amount of tax the governing power
deems necessary, and no other city or
county complains about taxes it's own
citizens are not called upon to pay
This tax is based upon the same as
sessment as for State purposes, but
there seems to be no valid reason why
the city or county tax should be levied
upon the same basis as the tax for
State purposes. Experience has
shown the difficulty of securing uni
form basis of taxation throughout the
State, while it is possible to secure a
uniform and fair assessment in a city
or county. 1t is not the State tax
that pinches farmers-it is the tax for
county expenses.
1t would be no hardship upon any
county if Baltimore city were accord
ed the privilege which it's citizens
earnestly demand of making their
own assessment and levying their
own tax for the expenses of their city
government. The privilege could be
granted them even if it should not be
extended to other political subdivi-
sions of the State.
In paying the State tax, however,
the citizens of Baltimore should stand
upon the same basis as all other parts
of the State.
We repeat that the assessment law
should be so framed as to bear equita-
bly, upon every property holder. 1t
should be inquisitorial to the extent
that no property properly subject to
taxation can be hidden from the tax
gatherer and it should provide for
home rule for local taxation.