The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1896-04-11
Attacking the Assessment Law

The new assessment law is being attacked
at various points by those who have not here
tofore paid their just proportion of taxes, and
il is probable that decisions of the Court OF
Appeals will be sought upon several sections.
There is much opposition by holders of bends
10 the state tax of liz cents and 30 cents for
county and municipal purposes, and the tax
ing of the income from mortgages has already
been taken to the court of last resort
Jacob Faust, director of Baltimore
buildine association instituted suit in Circuit
Court No. 2, praying an injunction to restrain
the association from voluntarily paying the
tax and declaration from the Court declar-
ing the tax unconstitutional, because 1t is
appIicable to no other species of income ex-
cept from mortgages, and therefore IN VIOLA
ton of the fifteenth article of the Bill OF
Rights. In order to obtain a speedy decision
from the Court of Appeals, Judge Harlan
signed pro lorna decree dismissing the pc
tition. An appeal was taken and the case
will be heard at the present term OF the
court.
II the mortgage tax is not sustained, nor
the bond and stocks tax either, direct taxa
tion in this state will come very close to being
a single tax on the Henry George theory
Farming implements are exempt to the extent
of $500. and hut few farmers have over that
amount in implements. The exemption OF
mechanics tools 10 the extent of 500 removes
all of them from taxation. Nothing, then, is
left to put on the assessment books bu; cattle,
horses, hogs aud sheep, household goods and
real estate.
Should the bond, stocks and mortgage tax
be declared unconstitutional. it would be Il
useless expense to have new assessment
The real estate basis is sure To he greatly
lowered, aud that Of personally also. Car
roll. for instance, and m0st counties IN the
state, are quite economically managed, and
If the basis is lowered the tax rate Sji have
10 be raised As stated last week IN the b.
yocATE. to meet the expenses of a new assess
ment aud the extra expense of new regis
tration an increase of about six cents IN the
levy will be required this year. II the basis
is lowered, by striking out taxation OF bonds
stocks and mortgages. and y reduction OF AS
sessments on real estate, the six cents increase
NAV have to be permanent, and the free book
law and the new loan OF 5000, 1000 for peniten-
tiary aud a new insane asylum will likely
create a deficit in the states finances and
cause an increase in the state tax. 1t Is
thought there will be Shrinkage of fully one
million dollars in Carroll, caused by a lover
ing of real estate assessment, together with
ihe farming implement exemption. Ii the
same ratio holds throughout the state the de-
crease will be fully thirty millions Of dollars.
In that event the states revenHs would be
over $50, 900 short and there would be short
of$50OO for local purposes in Carroll. at the
present tax rate.
The decisions of the Court of Appeals. in
view OF these facts. will be awaited with great
interest throughout the state, and it is a mat
Ter of cougratulatlon that the people will not
have long to wait Ifthe court decides against
the assessment law, as to the mortgage tax
feature. the Governor should call the Legs
lure together in extra session and that body
should repeal the whole act.