The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1897-10-09
THE NEW ASSESSMENT.
DOUBTS AS TO THE CONSTITU-
TT0NALITY OF CERTAIN
PARTS OF THE LAW.
Wealth, However, Still Escapes It's
Just Proportion Of the Public
Expenses.
FARMING LANDS STILL UN-
DULY BURDENED.
Published by authority of the Maryland Demo :
cratic Editors Association

pSNh NNb AtoCiA upOh Ato 1uAAhC0
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 admins
tration of affairs has been one of incompe-
tency, hypocrisy and corruption.
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 registra-
ton in the counties, which cost many thou
sands of dollars, besides putting the people
to much inconvenience and private expense.
The Association has shown up the
hypocrisy of the Republican party in the
matter of its promise upon civil service re-
form, and shown also how the State to-
bacco warehouses have been used for per
sonal political ends, and the State money
wasted and virfuduy stolen by carrying on
the pay rolls of these warehouses useless en-
ployees and the names of fictitious persons.
1t has charged, without specific denial
being made, that under the Republican
State government no interest is received
upon some of the deposits of State funds,
while under the last two years of Demo
cratic rule sufficient 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 appeals, have ma
terially reduced the assessment of many
banks and financial institutions, and no
denial has even been attempted or reason
given therefor The Republican record in
this State is altogether bad, and the party
has not undertaken its defense By reso-
lutions in local and State conventions it has
pointed to fulfilled promises, but when the
party record has been attacked by the Dem
ocratie Editors Association no defence or
explanation has been vouchsafed the people.
One Of the performances of the party
was the passage Of an assessment law. II
was fatal blunder to call up this matter,
for the law is very unsatisfactory. The
people wanted a new assessment Of property
under such provisions of law as would re-
move inequalities and bring upon the tax
books the millions of wealth that escaped
taxation They believed, and still be
ieve, that if all property were assessed and
taxed, and all persons be required to con
tribute according to their actual worth in
real and personal property, as the Consti
tuition requires, there could be consider
able reduction in tax rates But under
the new law reahh still escapes ITS just
proportion of he public expense, and real
property, particularly farming lands, is un-
duly burdened
The assessment law is in five parts, the
main law and four supplemental acts, and
the whole is jungle that has given as
SCISSORS and boards of control and review
much trouble Able lawyers differ as to
the intent of the law, and it has been
variously construed and administered.
In the main act, section 1874, provision
was made for sliding scale in taxing
bonds, certificates of indebtedness or eyi-
dences of debt. Those that bear six per
cent. interest were to be assessed at half
their face value; those bearing FIVE per
cent at 412 per cent. of their face value,
and so on down to those that bear three
per cent, which were to be assessed at
one fourth their face value
Here was discrimination that was en-
tirely in the interest of the wealthy. Few
farms pay six per cent, yet they are as
sessed at their cash raiue, while bonds,
certificates of Indebtedness or evidences OF
debt, bearing six per cent. interest, were
to be assessed at holf their value.
This section went further and provided
that bonds, certificates of Indebtedness or
evidences of debt upon which no interest
has been paid in the assessment year
should not be taxed at all. 4 farm, un-
occupied house, store or Office, from which
no income is derived, is taxed, however,
thus showing the intent of the Republican
party to favor wealth and impose the bur
den of taxation upon the poor and middle
class, financially.
Although assessment was made ID some
counties, if not all, under section 1914, it
is very plain that the section was repealed by
one of the supplemental acts, chapter. l43.
This act provides for the assessment Of
bonds, certificates of Indebtedness or evi-
dences Of debt at their market value, and
fixed tax rate of thirty cents (and no
more) for county, city, and municipal
purposes, and it repealed all acts Or parts
of acts, laws or parts of laws, inconsistent
with its provisions. The act was signed
on March 30, 1896, at 1.55 p. NJ,
while the main act was signed on the same
day at II. 40 p. NJ.
just what this supplemental act means
is matter of much difference of opinion.
Some lawyers hold that where a town or
city is included in county no tax can be
levied upon this class Of property for mu-
ncipal purposes. and others hold that it is
taxable And there is difference of
opinion as to the conStitutionality of both
section 1874 of the main law and the sup
Elemental act chapter l43. Some hold
that the value of property may be fixed
by legislative enactment, as is done in sec
tion 1874 Of the main law, but that the
legislature has no right to fix tax rate
for local purposes Others hold con
trary view and the supplemental act was
passed because of alleged doubts as to the
constitutionality of the sliding scale of
assessment.
As above noted, the assessment law and
supplemental acts are jungle and no one
will know what they mean until the Court
of Appeals eorstrues and interprets them.
There can be no doubt upon one point,
however that wealth still escapes its just
proportion of the public expense, and that
real property is still unduiy burdened 1t
will make little difference whether the
sliding scale, section l94 Of the main
law, stands, or the supplemental act, chap
ter 143, real property will have to bear
the chief burden of taxation.
The relief expected from a new assess
ment has not been realized. From the
vast expenditure in making a new assess
ment, approximating half million of dol
lars, no benefit has been derived. The
people are disappointed.