Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1897-10-08
FACTS E0R TIT PEOPLE.
THE NEW ASSESSMENT.
DOUBTS AS TO THE CONSTR
TUTfONALITY OF CERTAIN
PARTS OF THE LAW.
WEALTH, HOWEVER, STILL ESCAPES
ITS JUST PROPORTION OF THE
PUBLIC EXPENSES.
FARMING LANDS STILL uN-
DULY auRDENED.

erAtie Editors Associates.
The Republican party In this State
has been eongratulating itself upon its
fulfilled promises, and asks further
lease Of power in order to perfect and
amend its work wherever It may be
necessary.
The record OF the party in the ad-
ministration Of affairs has been one Of
iBcompetency, hypocrisy and cOrrup.
ton.
The Democratic Editors Association
has shown how the election law was
emasculated, and 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 10 much incon-
venience and private expense.
The Association has shown up the
hypocrisy OF the Republican party in
the matter of its promise upon civil
service reform, and shown also how
the State tobacco warehouses have
been used for personal political ends,
and the States money wasted and Uir-
tnally stolen by carrying on the pay
rolls of these warehouses useless en-
ployees and the names of fictitious per.
sons.
1t has charged. without specific de
NAL being made, that under the Re
publican State government no interest
is received upon some of the deposits
OF State funds, while under the last
two years OF Democratic rule suffi-
cient interest was received from these
deposits to pay the salaries Of the
Comptroller and Treasurer.
The Association has published the
fact that the present Comptroller and
Treasurer, constituting board Of ap-
peals, have materially reduced the as
sessment OF many banks and financial
institutions. and no 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 conven-
tions 1t has pointed to fulfilled prom
ises, but when the party record has
been attacked by the Democratic Ed
itors' Association no defence or ex-
PLANTATION has been vouchsafed the
people.
One Of the performances of the par
~ was the passage Of an assessment
law. 1t was fatal blunder to call
up this matter, for the law Is very un-
satisfactory. The people wanted q
new assessment of property under
such provisions Of law as would re-
move inequalities and bring upon the
ax-books the millions of wealth that
escaped taxation. They believed, and
still believe, that II all property were
assessed and taxed, and all persons be
required to contribute according to
their actual worth in real and person
nj property, as the Constitution re
quires, there could be a considerable
reduction in tax rates. But under the
new law Tedlh Stil escapes Its jist
proportion Of the public expense, and
real property, particularly farming
lands, is unduly burdened.
The assessment law is In five parts,
the main law and four supplemental
acts. and the whole is a jungle that
has given assessors and boards Of con-
troll I'D review much trouble Able
lawyers differ as to the intent OF the
law. and 1t has been variously con
strued and administered.
In the main act, section 1914, provis.
lon was made for sliding scale in
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
bearing five per cent, at Al 2-3 per
cent. OF their face value, and SO on
down to those that bear three per
cent. which were to be assessed a;
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 at their cash pdlue, while
bonds, certificates OF Indebtedness or
evidences of debt, bearing six per cent.
interest, were to be assessed at hall
their value.
This section went further and pro
vided that bonds, certificates Of in
debtedness or evidences of debt upoI
which no interest has been paid II
the assessment year should not b,
taxed at all. A farm, unoccupie
house, store or office, from which N,
income is derived, is taxed, howevei
thus showing the intent of the Repui
lican party to favor wealth and II
pose the burden OF taxation upon Il
poor and middle class, financially
Although assessment was made
some counties, II not all, under sectin
1914, II is very plain that the sectio
was repealed by one of the suppl.
mental acts, chapter 143.
10 IA
Of bonds, certificates Of Indebtedness
or evidences of debt at their marker
value, and fixed tax rate of thIir,
cents land no more) for county, city
and municipal purposes, and il re
pealed all acts or PARTS of acts, law
or parts of laws, inconsistent with II
provisions. The act was signed o
March 30. 1896, at 11.55 P. NJ, wifi
the main act was signed on the san
day at 11.40 =. NJ.
Just what this supplemental az
means is a matter Of much differenc
Of opinion. Some lawyers hold tina
where town or city is included in
county no tax can be levied upon tn
class OF property for municipal pu
poses, and Others hold that 1t 10 Ia,
able. And there is a difference {
opinion as to the constitutionality
both section 1914 OF the main law an
the supplemental act, chapter IA;
Some hold that the value of properl,
may be fixed by legislative enactment
as is done in section 1914 OF the mai
law, but that the legislature has
right TO fix tax rate for local pu
poses. Others hold a contrary vieN
and the supplemental act was pass,
because of alleged doubts as to Il
constitutionality Of the sliding seal,
of assessment.
AS above noted the assessment Law
and supplemental acts are a jungl,
and no one will know what they meal
until the Court OF Appeals construc,
and interprets them.
There can be no doubt upon on,
point. however, that wealth still es
capes its just proportion Of the pnbll,
expense, and that real property Is still
unduly burdened. II will make littl,