The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1896-04-10

SPIRIT OF THE PRESS.
4 COMPLICATED TAX SYSTEM

State issue in Maryland for several years
was reform of the tax system. The de-
mand was for Il new and equitable assess
ment law. The overturn at the last cleo
ton was in part due to previous failures
to get this issue settled
The Legislature has uSt passed the
"reassessment bill and it is the most
cumbersome and complicated contrivance
that it was ever our fortune to examine.
1t seems to accumulate to itself all the bad
features of all the worst laws yet devised
in other States.
There is but one direction for real tax
reform, and that is the direction of SIM
picitv, of certainty of valuation, ease OF
assessment and collection, and equity in
in drawing upon the resources OF the peO-
pie for public expenses. This scheme now
before the Governor of Maryland is simply
a marvel of complexity 1t preScribes
assessment for all manner of personal
property, and securities representing in
vestiment of capital or the loanlng OF
capital 1t taxes property and security
for loans on the same property, real estate
and the mort cages on real estate: it taxes
everything in sight and many things that
are never in sight.
1t not only requires all manner of re-
/ turns from corporations, but it requires
| every citizen liable to taxation to fill out
a schedule of his taxable property and
| make oath to It's correctness. 1t Is the
| listing system in all its rigor, system
| that has done more to destroy respect for
| oathS than all other causes combined.
| Sworn returns under complicated tax
| systems have reduced atlidavits. which
| ought to be "olcmnlv binding upon the
| conscience, almost to empty formalltles
| in common estimation.
assessment an enormous State machine is
| constructed, which ovcrridcs most local
| authcritv SO far as making assessments
| is concerned. The State is divided into
| no less that - assessment districts, of
| which % are in the city OF Baltimore, and
| in each of these two assessors, one from
each of the two leading political parties
are to be appointed bv the Governor of
the State These are merely "assessors at
large and besides, there is to be an
| assessor in each election district, appoint
ed by County Commissioners, except in
Baltimore. where the Governor will have
the appointment of 1913 local assessors. He
will also appoint boards of control and
review in that city, while the County
| Commissioners will act such else
| where.
There is perfect army of tax officials
provided for. and c"inilicated processes
of valuation, ;,S-e SStnent, review and cor
rection, and penalties are piled on at every
| step. 1t is IA mere monstrosity OF an assess
ment law: difficult and costly to admins
ter beyond all reason. and sure to operate
with every degree of inequality, accordln z
| to the variations OF ShrewdntSS and dis
honesty which it shall develop. The
scheme has been framed under the old and
persistent delusicn that in order to imp use
| oil,
and varieties of property and of represen
tatives of value. This is rs unnecessary
as it is unattainab!c. and system that
| touched nothing tut corporate franchises
and landed property would be vastly more
equitable IN its operation
THREE IN THE SAME BOAT.
The New York Times says: Clarkson,
ex-headsman of the Postoffice Department,
| who has been moving through the coun-
try during the last three or four months
as the chief agent of Senator Allison, leav-
| ing two-column interviews at all compet-
tive points, persists in asserting that his
employer is Il man of moderate" tariff
views In this city he said on Saturday
! last:
"Mckinley presents the extreme idea of
| protection The members of the National
| Committee want a man whom no Republ-
can can find an excuse for voting against
! Senator Allison is such man He would
keep the low tariff Republicans in the par
ty. and would attract the votes of Demo
Gratis
The truth is that so far rs the advocacy
of an extreme and eNtortionate tariff Is
concerned, Allison, Mckinley and Reed
are in the same boat. The first draft of
the Mckinley bill was made by Allison
| 4 l. LII,
| Rhode Isand) in 1888 1t was reported by
him to the Senate, and defended by him
there. This was the bill used by the Re
publicanS as the instrument by which great
| contributions were obtained, through the
agency of Wanamake r and other collectors
| for the Harrison campaign fund in that
year.
In 1890, the Republicans having full
control of legislat ion, Speaker Reed APP
pointed Il Ways and Means Committee,
with Nc Ainley at its head. to carry out
the contract with the contributors, and the
Allison bill of 1898, with some changes,
became the Mckinley bill of two years
later The preparation and prompt pas
sage of it in the House were due chiefly
to Thos. B. Reed, who after his committee
had reported it. damned it through in
four weeks.
These facts should be borne in mind
| whenever the attitude of these three can
didatcs toward the outrageous tariff of
1890 is under consideration. And when
the uses to which that first draft-the
Allison tariff bill of 1SSS-were put are
recalled, Mr.. Allison must appear to have
been connected with the hight tariff legis-
lation of 1890 not more creditably than
were Mr. Reed and Mr.. Mckinley. He
prepared the original legislative bids for
the contributors and he co-operated with
Reed and Mckinley, two years later, in
carrying out the terms of the contract
and reimbursing the contributors.
CONGRESSIONAL EXTRAvAGANCE
The Baltimore Sun says: The extrava-
gance of the present Congress is evidenced
| bv the recent statement of Chairman Can
non, of the House committee on appropri-
ations. that the aggregate appropriations
of the session will be about $5O6, 00O, 900.
For session in which the Speaker is try
ing to make record of economy. this may
seem large figure, but it is developed
that the real figure for the year provided
for is much larger. As respects many
items the appropriations are for but eight
months. At the next session provision
will have to be made for sixteen months
and the total for the two sessions will
largely exceed billion dollars. Mr.. Can
non admits that the appropriations for
rivers and harbors, public buildings and
all contract work are to meet only such
expenditures as are incurr, d up to March
4 of next year. That this is the year of Il
presidential election is further indicated
by the insertion in the urgent deficiency
bill of items aggregating S1,0O0,0O0 that
should have gone into this years sundry
civil bill, thus shifting the burden upon Il
past Congress.
1t is remarkable that there is no abate-
ment of expenditure in view of the hard
times in the country at large, or in view
of the deficit of the treasury for two years
past. Are we, like Italy or like the
French republic, to go on spending more
| than our income: Can we afford to do 1t?
Will not extravaganza land us in Difficult
ties: 1t may be answered that our re
sources are unreasonable and that we
can do as we like. This answer is often
heard But it is folly. Our resources, as
at present developed, are fully burdened
and for their further development we