The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1897-10-08
THE new ASSESSMENT.
DOUBTS AS TO THE CONSTR
TUTIONALITY OF CERTAIN
PARTS OF THE LAW.
WEALTH, HOWEVER, STILL ESCAPES
ITS JUST PROPORTION OF THE
PUBLIC EXPENSES.
FARMING LANDS STILL UN-
DULY BURDENED.

clallc E"iit'lS -tsspcEttlDll-
The Republican party in this State
has been congratuiat:rg itself upon its
fulfilled promises. and ass Il further
lease of power in order to perfect and
amend its work wherever it may be
necessary.
The record Of the party in the adj
ministration of affairs has been one of
incompetency. hypocrisy and corrup
ton.
The Dem cat c Editors Association
has shown how the election law was
emasculatcd. ana the very essence of
the Australian system omitted. and
has called attention TO the unnecessary
new registration in the counties. which
cost many thousands of dollars, be
sides putting the people II much inc IN
yenience ana p. iratc expense.
The Association has shown up The
hypocrisy of the Republican party i'll
the matter Of lis promise upon civil
service reform. and shown also how
been Used Tor personal political ends,
and the States nancy wasted and rir
tH0Hy sfoiCn hy carrying On the pay
rolls of these warehouses ;.SrleSS EN-
nloyee> and the names of ticti ious per-
sons.
1t has charged. without specific dc
nal being made. that under the Re
publican State government no interes;
is received upon some of the deposits
Of State funds. while under the last
two wears of Democratic rule Suffi-
cipnt interest was received from these
deposits to pay the salaries of the
Comptroller and Treasurer.
The Association has published the
fact that the present Corr trollcr and
Treasurer. constituting Il b a. of ap-
reals. have materially reduced Ii" as
sn~Sment of many banks and financial
institutions. and 10 denial has even
been attempted or 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 convcn-
lions il has pointed to fulfilled prom
iSeS. but when the party record has
been attacked by the Democratic Ed
itors Associate no defence or eX-
planation has been vouchsafed the
people.
One of the performances of the par
" was the passage of an assessment
law. 1t was Il fatal blunder to call
up this matter. for the law is very I'M
satisfactory The people wanted Il
rev assessment Of property under
such provisions Cf law as would re-
move Inequalities and bring upon the
textbooks the millions of wealth that
escaped taxation. They believed, and
still believe. that if all property were
assessed and taxed. and all persons be
required to contribute according to
heir actual worth in real and person
III property. as the Constitution re-
lures. there could be conSi lerable
eduction in tax rates. But under the
new law lrcafH still escapes IL; inst
proportion Of the public expense, aud
real property. particularly farming
lands, is unduly burdened.
The assessment law is in five parts,
the main law and four supplem, ntal
acts. and the whole is a jungle that
has given assess Is AMI boards of con
troll ana review much trouble Able
lawyers differ Us to the Intent If The
law. and it has been v:riously con
strued and administered.
In the main act. section 1911. pr1YiS
ion was made for Il sliding scale in
taxing bonds. certificates of ln.lebtel-
ness or evidences of debt. Those that
bear six per cent. interest were to be
assessed at half their face value: those
bearing five per cent. at IL 2-} per
cent. of their face value. and SO on
down to those that bear three per
cent, which We're to be asses Sea Il;
onc-fourth their face value
Here was Il discrimination that was
entirely in the interest Of the wealthy
Few farms pay six per cent. yet they
are assessed at their cash rdlHc. while
bonds. certificates of Indebtedness or
evidences of debt. bearing six per cent
interest. were to be assessed at hat
their value.
This section went further and pro,
yided that bonds, certificates of i'll
debtednCSS or evidences of debt upon
which no interest has been paid in
the assessment year should not be
taxed at all. \ farm. unoccul::eH
house store CT office. from which no
income is derived. is taxed. however.
thus showing the intent of the Repun
lican party to favor wealth and iii
pose the burden Of taxation upon the
poor and middle class. financially.
Although assessment was made ii:
some counties, if not al. under section
194, it is very plain that the secii"1
was repealed by one Of the suppl,
mental acts, chapter 143.
This act provides for the asSessmen,
Of bonds, certificates of Indebtedness
VI evidences of debt ut their market
value. and fixed Il tax rate of thi!,y
cents (and no mOre) for county, city
and municipal purposes. and it re
pealcd all acts or arts OF acts. laws
or parts of laws. inconsistent with its
provisions. The act was signed Oh
March 80. 1856. ut Hoo T.. NJ. wnils
the main act WAS signed Gil the >a.ar
day at lilo Z. NJ.
Just what this Supplemented act
means is 4 matter Of much difference
Of opinion. Some lawyers hold thai
where Il town OF city is included in :;
county 10 tax can lie levied upon thi>
class of property for municipal pur
poses, and others hold that il Is, Tax
able. And there is Il difference q!
! opinion rs to The conStitutionality e
| both section 1914 Of the main law IN
| the supplemental act. chapter | -.
Some holl that til" value of proper
may h" fiXe,! h.: legislative enactment
| as is done in section l94 OF the main.
| law hUt that the legislature has 10
right to fix d tax rate for LEGAL pur
poses. Others hold Il contrary view.
| and the supplemental act was PASSED
| because OF alleged doubts rs to TIL
1nStitut0nality OF the sliding scale"
| Of assessment.
As above noted. the assessment law
and supplemental acts are a jungle
and 30 one will know what they mean
until the Court Of Appeals constructs
and intcrprets them.
There can be no doubt upon one
point, however, that wealth still c$
capeS its just proportion Of the pubic