The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1894-02-03
SATURDAY. FEBRUARY ,, 1894.
Taxation.

The matter of taxation is now the up
permost question with the people. Con
gress has been dealing with it for the pas
three or four months, and number o
state legislatures have it before them now
The subject of taxation has been so lon
and so ably discussed, that there is nothin;
that has been left unsaid Statesmen
students and writers on political econom.
have considered it for centuries, yet SOM
people approach it as though it were new
scientific and intricate question. Tn
principles of taxation have been settled
long ago, but when conditions make new
assessment a necessity, new doctors aris'
and attempt to surround the matter witt
mystery and treat the people to long dis
courses on the subject Behind all this
and the reason of it all, is the continue
fight of capital to shirk its responsibility t.
the state. 1t has managed through Con
eress and State legislatures, to exempt it
self. and it is now engaged in an effort to
continue all the benefits it now enjoys and
to secure others if possible
The Maryland Legislature is pledged to
pass an assessment law, and yet it has been
hesitating for month to take hold of the
matter. Their duty is marked out by the
Constitution they are sworn to support
We cannot see that the Legislature has
any discretion ON the subject. The organic
law was before them and is above them
1t is above the executive and above the
judiciary. Its plain command is to tax
everybody according to his actual worth in
real and personal property.
Article Is of the Bill of Rights declares
that every person in the State, or person
holding property therein, ought to contrib
ute his proportion of public taxes for the
support of the Government, according tC
his actual worth in real and personal prop
erty.'
That is the provision of the constitution
defining the scope of an assessment bill and
limiting the power of the General Assem-
bly, as to appropriations.
Every person must be taxed according
to his actual worth in real and personal
property-that is, the real and personal
property of every person in the state, and
the real and personal property in the state
of those living elsewhere, must be assessed
and taxed. And taxed for what? To
maintain colleges, private academies, private
hospitals and asylums, or institutions OF
religious denominations that for years have
been drawing funds from the State treas
ury? No. but only ".tor the support Of
the government" as Article ID declares.
This is confirmed, in part, by Article 81
of the Bill of Rights, which declares that
no person sought to be compelled to fire.
qwent, or maintain, or contribute, unless on
contract, to maintain, any place of nor
ship, or any ministry
When any sectarian institution is ex-
ampted from taxation, the burden it should
bear is thrown upon all the people, and the
exemption is tax upon the people. And
when, in addition, they receive state aid,
even though they do return some service
TO the state, it is a double tax.
Article 43 of the Bill of Rights de-
clares-
THAT the Legislature ought to encourage
lhe diffusion of knowledge and virtue, the
extension of iudicious system OF general
education, the promotion of literature, the
arts, sciences, agriculture, commerce and
manufactures, and the general meiioratlon oil
the condition of the people.
The diffusion of knowledge is encouraged
by system of public educatioon, elsewhere
provided for in the Constitution; virtue is
encouraged by the punishment of vice and
the protection of all religious and moral
institutions; and the general moderation OF
the condition of the people Is best pro-
NOTED by wise laws and taking no more
Of their substance than is necessary to pay
the expenses of an economical administra-
ton of affairs within the limits of the Con
stitution.
But, say those who would continue ex-
emptions of capital, to tax Il security
bearing a three or four per cent. rate OF
interest would work great injustice. The
reply is that all capital invested in low rate
securities is surplus No man buys low
rate investment who is dependent upon
the interest for his support. And 1t
would be well for advocates for such ex-
emptions to consider what rate real estate,
particularly agricultural lands, produces.
The farmer is complaining Of depression,
vet he is taxed for state and county
purposes, aud sometimes for municipal
purposes, aud the federal government or
manufacturers in addition tax his food,
clothing and everything that he uses in
his household or on his farm.
All the people want is just and fair
assessment bill in accordance with the or
ganic law. They ask no exemptions for
themselves, but they do demand that the
investments of capital be required to yield
their proportion to the support of govern
ment that all real and personal property be
assessed and taxed.
Knocking at the Treasury.