The Republican. [volume] (Oakland, Md.) 1877-current, 1894-02-22

else TO look 1Of an aDSJfdcb OF JlCle |
ought to buy money from a green
goods dealer and then kick himself |
for being a fool.
Our land titles are pretty well |
settled. There is comparatively lit
tie land litigation at the present !
time, and not likely to be much of
it in the future. Money may be
made in legitimate speculation in
Garrett county lands. Indeed,
there is a fine chance for investment
here. There are no vacant, unde-
fined nor unassessed lands, and
there is no possibility of making
money by any venture IN this direc
ton.
The tax rate has been somewhat
against the progress and develop
ment of Garrett county. The rate
for State and county purposes is
higher than 1t is IN any county in
the State except, perhaps, one.
This should not be the case. In
fact it would not be so if the prop
erty in the county was uniformly
assessed at fair and proper valua-
ton. When the last assessment
was made in 1876 unimproven land
was in most cases assessed at a
very low figure, and improved lands
were assessed at much less than
their value. Since that period the
population has nearly doubled,
thousands upon thousands of acres
have been cleared and now have
fine buildings upon them. A great
many of these farms which were
originally assessed at from three to
five dollars per acre, are now worth
twenty-five or thirty dollars per
acre, but the assessment has not
been increased. There are hun
dreds Of cases where farms which
were assessed at five or six dollars
per acre, with very poor buildings,
have been since that time improved
by good dwellings and large barns.
Notably is this the case in Selbvs-
port district.
Hundreds of taxpayers whose
property has been thus improved
are only paying taxes upon the old
assessment which was made before
the land was improved. 1t is plain,
therefore, if these statements be
correct, that the assessment of
property in this county for the pur-
poses OF taxation is not uniform by
any means. 1t is pretty generally
considered that if the real estate in
Garrett county were assessed at ii
fair valuation the basis tor taxation
would be nearly double what it IS.
If the basis were double what 1t is
the tax rate would be only one half
what it is at present. The amount
to be raised would be no less. but
the rate per one hundred dollars
would be decreased. This beng
the case there is no reason why the
present tax rate should alarm per-
sons contemplating investing here.
eYertheleSs 1t Is a fact well known
to most persons that one Of the
first things inquired about by per-
sons proposing to make investments,
is the tax rate. 1t is matter there
fore of the utmost importance to
Garrett county that her lands
should be reassessed or that the
present assessment list should be
revised. There are y great many
men Of prominence, however, who
think that the present depressed
condition Of business and the very
low prices Of all kinds of personal
property make an assessment unde-
slrable at this time. They seem to
think the taxable basis would not
be increased as much as it ought to
be. and that it would be better to
wait until business has readjustcd
itself. Be this as it may, it is safe
to say with our lands assessed at
the same figures which have been
adopted in other parts of the State,
our tax rate would compare favor
ably with the lowest
METHODS OF COLLECTION.
In the early DAYS of Garrett, the
county was diYided in three collec-
ton districts, and there were three
collectors, who were appointed by
the county commissioners. Under
that system the county commits
slonere fixed the compensation of
the collectors, and they were re-
quired to give bonds to the State
for the State taxes and to the county
for county tax $. While there were
three tax districts and three collec-
tors there was no division of the
county Indebtedness. Any one of
these collectors was just as much re-
sponslble for any particular item
upon the levy list as was any other
collector. The system was bad
one, and caused great deal of con-
fusion and delay IN the collection
of taxes and the payment of the