Saint Mary's beacon. [volume] (Leonard Town, Md.) 1867-1983, 1897-10-07
DOUBTS AS TO THE CONSTR
TUTIONALETY OF CERTAIN
PARTS OF THE Law.
wEALTH. HOWEVER. STILL ESCAPES
RS JUST PROPORTION or THE
PUBLIC EXPENSES.
FARMING LANDS STILL UN-
DULY 1uRDENEo.

The Republican party In this State
has been congratulating itself upon It's
fulaIled promises. and asks a further
lease Of power In order to perfect and
amend its work wherever II may be
necessary.
The record Of the party In the ad-
ministration OF affairs has been one "
Incompetency. Hypocrisy and corrup
tion.
| The democratic Editors Association
has shown how the election law was
einasculated. and the very essence OF
the Australian system omitted. and
has called attention to the unnecessary
I new registration In the counties, which
cost many thousands Of dollars. be-
sides putting the people TO much Incon-
venIence and private expense.
The Association has shown up the
hypocrisy Of the Republican party In
the matter Of It's promise upon cisir
service reform. and shown also how
the State tobacco warehouses have
been used for personal Political ends.
and the States money wasted and rir.
fHGify stolen by carrying on the pay
| rolls OF these warehouses; useless EN-.
ployees and the names IF fictl ious per.
/ sons.
IL has charged. wifli1rf specific Sc
NAL being made. that under the ge
/ publican State government no interest
In received upon some of the deposits
of State funds. while under the last
| two years OF Democratic rule sufii-
cient interest was received from these
deposits to pay the salaries OF the
| Comptroller and Treasurer
Z The Association has published the
fact that the present Comptroller and
Treasurer. constituting a ard OF ap-
| peals, have materially reduced the as
sessment Of many banks and financial
institutions. and no denial has even
been attempted car reason given there
for. The Republican record In this
State is altogether bad. and the party
has not undertaken its defense. BY
resolutions In local and State conyen-
| lions h has pointed 10 fulfilled prom
ises, but when the party record has
/ been attacked by tile Democratic Ed.
| TORS Association no defence or OK
| planntiop has been youchsafesl the
J people.
/ One Of the performances OF the par.
/ ~ was the passage Of an assessment
| law. IL was n fatal hlnnier to call
mp this matter. for the law is very un-
satisfactory. The people wanted
new assessment Of property under
such provisions of law as would re-
move inequalities and bring upon the
lax-books the millions OF wealth that
escaped taxation. They believed, and
SIN believe. that II all property were
assessed and taxesl. and all persons be
| required 70 cantrilali" according to
their actunl vorll, IN r4'ri .,.'fl person
| ~ property. ;,tr t',H 81 .ii.sI re-.
| CURES. tler' 1sI ..~ '',l,.
/ reduction ~ -t. -.
new law srealfh stm escapes rs Just
proportion Of the public erpeHsc. aud
real property, particularly farming
lands, IL unduly burdened.
The assessment law In I'm five parts
the main law and four supplemental
| acts. and the whole Is a jungle that
| has given assessors and boards of con-
troll and review much trouble. Able
lawyers differ as to tha intent ~ the
law, and II has been variuusly con.
strued and administered.
In the main act, section 1914. prnyis
Ion was made for sliding scale I'm
taxing bonds. certificates OF indebted.
ness or evidences OF debt. Those that
bear six per cent. interest were To be
assessed at half their face value: those
l bearing five per cent, ut Al % per
cent. OF their face value. and so on
down to those that bear three per
cent y which We're to be sssessed n;
one-fourth their face value.
| Here was discrimination that was
entirely In the interest of the wealthy.
Few farms pay six per cent, yet they
are assessed nj their cash rdIHe. while
bonds, certificates OF Indebtedness or
evidences OF debt, bearing six per cent.
interest. were To be assessed at halt
| their value.
| This section went further and pro-
vided that bonds. certificates Of In
.ebtedness or evidences OF debt Cpou
which no interest has been paid In
the assessment year should not be
taxed ut all. A farm. unoccm:;eti
house. store or office. from which no
income is derived. Is taxed. however.
thus showing the intent of the Repui-
iican party to favor wealth and Inn
pose the burden OF taxation upon the
poor and middle class. financially.
Although assessment was mad. N:
some counties, II not all. under section
iO4. II Is very plain that the section
was repealed by enc OF the s,iupI,-
mental acts. chapter 1i3.
This act provides for the assessment
Of bonds. certificates of indebtedness
or evidences of debt mt their market
value. and fixed tax rate of thirty
cents tand no morel for county. city
and municipal purposes. and IL re
peaieei all acts or rarts OF acts, laws
or parts ~ laws. inconsistent with its
| provisions. The act was signed on
| March 10 iSG. a. f1.55 II. NJ. while
the main not was signed ON the safle
!, Jay at lilo T.. NJ.
Jest what this supplemental acs
ncanS j. - ,nafter 4 much difference
| II uisinis,l "a ,.se lawyers hold that
where = lawn or city Is included In n
| county Isi tax can bc levied upon this
/ class 90 sr"i~rty for municipal pur
lsnst's. AMI tiheTs hold that Il rs tax
| ahie. AMI there Is u difference of
/ opinion as to the constitutionality Of
both section 1911 of the main law and
the supplemental act. chapter 143.
Sorne holi that the value of property
may be fsxei 10y Legislative enactment.
as Is done in section 1a4 OF the main
law. but thar the legislature has no
! right 10 fix tax rate for local pur-