The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1899-09-23
THE ASSESSMENT Law.
One Of the Alleged Promises
Of the Republican Party.
What it Cost and How it Has
Increased Taxation.
It's Inequalities and Exemptions
of Wealth.
published by Authority of the Maryland Demo
cratic Editors ASsociation)


law arose from the exemptions of wealth
aud inequalities in assessment. The peo-
pie wanted all classes Of property to be
taxed alike at uniform rate. They
wanted all to contribute to the public ex-
peuse according to their actual worth in
real and personal property, as the organic
law provides They believed that an as
seesment law that would bring all classes
of property upon the assessment books and
tax all alike, tax rates could be so reduced
that the burden of government would be
so light as not TO embarraSs any.
To formulate an entirely fair and equi-
table assessment law was matter beset
with difficulties. The law which was
passed by the Legislature in 1896 did not
meet the public demand, aud the supple
mental bills, demanded by Gov. Lowndes
at the command Of corporate influences as
a condition preceden, to his signing the
act, made it verse Instead of making
wealth pay its just proportion Of the pub
lie bur,ien the law deliberately exempts it.
Under one Of the supplementary acts bonds,
certificates Of Indebtedness aud evidences
Of debt are assessed at their market value
and taxed at the regular tate for state pur
poses and at thirty cents, and Bo more, on
the 500 for county, municipal and city
purposes Baltimore city gets the whole
thirty cents, but, under decision Of the
Court Of Appeals, every county has to give
10 each incorporated city or town in the
county one half of the tax collected on
this class Of property in the city or town,
thus cutting of the revenue for county
purposes. And another class Of property,
such as stock, upon which no dividend was
paid IN the assessment year, was exempted
from any taxation at all Under this''pro-
vision il was an easy matter tor companies
and corporations TO pass dividends in order
that their stock could escape taxation
Farms are taxed whether they yield rev
Cnue OF uot. and 50 are tenantlesS houses,
stores aud offices Farming lands and
town and city property Is assessed at their
cash value, and the assessors adhered
pretty closely to the valuation Of 1876,
when there had been great depreciation
by 1896 Il Is said instructions were
givca 20 assessors 10 keep up the basis, as
a considerable reduction and a consequent
increase Of the tax rate would seriously re-
act upon the Republican party While
bonds. certificates of Indebtedness and
evidences Of debt pay but 30 cents on the
SlOO Of their market value, real property
i, taxed ut So 90 in Baltimore city and
from - cents in Carroll, which has the
loves; county tax rate, 10 81. l2l IN Som
ersej, which has the highest, and six OF
the counties have 4 rate Of Sl.00 or more.
Mortgages are a favorite security in thi,
State. aud many millions Of dollars are in.
vested in them One of the demands OF
the people was that mortgages should be
taxed The Republican legislature Of
/ sgd inserted provision for taxing them
in the assessment law, section l46 \.
Money invested in mortgages is mostly
surplus money-mouey not needed in ac
tual business or in running farm. 1t i,
essentially wealth, aud yet the Legislature
Was very cousidera,e in taxing wealth in
vested in mortgages Holders are required
To pay eight per cent. Of the gresS income,
two per cent. going to the State and SIX
per cent. for county purposes where the
holders reside. \ 81 GOO mortgage,
bearing six per cent, would yield 81 So
81 % going to the State, and SO go tc
the county where the holder resides.
This mortgage tax Is another discrim-
ination in favor Of wealth as patent as in
the discrimination in favor Of bonds
The income from a $40, 00O mortgage
would Weld a tax of s4S in Baltimore ol
in any county in the State The tax on
a $40, 600 house in Baltimore would bt
$500 for city purposes, and for State pur-
poses, SlT.75, or total of S2l7.75.
This is discrimination in favor of the
holder Of the mortgage Of sl69,75 ii
taxes
When there is no income from a mort.
gage no taxes are paid but taxes have tC
be paid upon the more than I, 600 tenant
less buildings in Baltimore. Aud the
same is true of tenantless houses, stores
and offices in the towns and other cities oi
the State.
\ 81, 000 mortgage will pay a tax. pro
vided there is a six-per- cent income, OF
81. so \ 81, 900 farm pays a county
and State tax in Carroll Of So, 271, and 1
much higher rate in every other county
reaching the highest point in Somerset,
where the tax is SLIPS.
Not only is the law discriminating in its
provisions in favor of wealth, but it is full
Of antiquities and is differently construed
throughout the state. The Democrats oi
the Senate, particularly, made a strong
effort to have fair and equitable law, but
they were outvoted and had to sanction the
act and the supplementary bills or be placed
in the attitude of having accomplished the
defeat of an assessment law.
The law is failure entirely in meeting
public expectation. The assessors seem tc
have nursed their jobs, as the assessment
cost fully sixty per cent more than the as
sessment of 1876. The cost in few
counties will illustrate this The cost OF
assessment in Dorchester county in 1876
was S5. 500 The cost in 1896 was 80,
700. In Washington county in 1876 the
cost was 81, 835. % and in 1896 $50,
622.51. In Prince Georges county in
1876 SS, 59l SO and in 1896 2,610.-
&C. In Wi"omico 81, 900 in 1876 and
81, 943. So in 1896. In Carroll in 1876
So, oil; in 1896 nearly S13, 600. In
AIlegany in 1876 sc, 929; in 1896 S8,
73S. 81.
The assessment was stretched out over
Savan months in tho COMMITTEES and unucb