The citizen. (Frederick City, Md.) 1895-1923, 1905-10-27
Remarks

Remarks
The state tax rate for the wear 1905 is % 10
cents. and the county tax rate Is so cents on
each 500 worth of taxable property, the for
mer being an increase OF one cent over the
previous year. and the latter DECREASE Of
three cents for the same period The state
rate is an increase Of uearly5 per cent over
the previous year. and the county rate Is
decrease Of over per cent. Comparing with
the year 1903, the state rate is an increase OF
l-2 cents, or over 3S per cent. and the county
rate an increase OF Onlya little over2 per cent
Further, comparing with the year 1897. the
first year under the last assessment, the state
tax rate this year is an increase OF over "a pei
cent, and the county tax rate an increase of
only little over per cent.
II viii b9 seen. therefore. that Whntevar
comparison Is made, the increase in the coun-
~ tax rate in recent Years has been very much
less proportionally than the increase in the
state tax rate. II will he further seen that
the entire increase in the county rate is due
TO circumstances beyond the control of the
COUNTY Commissioners In other words, due
tostate legislation, as few figures will dem
onstrate.
The appropriation for public schools this
year Is Shh,oW. being increase Of s13 O00 since
1897. due partly TO the new Educational Law
and partly 70 the requirements Of the schools
otherwise, both causes having originated out
side Of the County Commissioners Office.
Under the New Road Law there is an ap
preparation Of over $3.50 on this years levy.
and while there is a measure of discretion in
vested in the County Commits ioners. if no
appropriation were made by them for inn
proved rords under this law. the sum Of nearly
Slh,OD of state money, now available for Fred
erick County, would 20 to other counties OF
the state for roads. the greater part of which
Is paid into the state treasury by the taxpay-
ers OF this county. Therefore, partly in order
to save portion of this sum TO the county and
partly in Difference to the demands of many
taxpayers. the above appropriation was made
The law has a number of Objectionable feat
ures, hut in connection with the circumstan-
ces referred to. whether an appropriation Is
made by the county or not the Commission
ers do not feel that satisfactory solution OF
the problem can be made. In other words the
law places the Commissioners in such a posi-
ton that thev find IL impossible TO take any
course OF action that they would consifer to
be TO the best interests of the taxpayers,
which difficulty can be obviated only by chang
ing the law.
The most unsatisfactory increase ia expen-
SEES is the cost of elections. which during the
past few years. on account Of the new cleo
ton law. has been more than $1,000 above
what 1t was under the previous law, that il
nearly double. Formerly the cost was $4,000
per annum. now 1t IL from s 1900 to 1850.
And instead OF taxpayers receiving any ben
eft from the heavier taxes they are COMPEL
ed TO pay on this account, they must submit
difficulties thrown around the right OF fran
chise. The County Commissioners certainly
cannot be blamed for increasing the Ia rate
on this account; they are Just as helpless asthe
taxpayers themselves and deploye it as much
as any one. and sin erely sympafhiEe with the
people IN these unfortunate circumstances