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

Remarks
The state tax rate for the year 1905 is % 1-2
cents. and the county tax rate is 80 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 nearly per cent over
the previous year. and the county rate is a
decrease OF over per cent. Comparing with
the year 1908, the state rate is an increase Of
l-2 cents, or over rs per cent. and the county
rate an increase OF onlys little over2 per cent
Further. comparing with the year 1897. the
nrst 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 S per cent.
II win b0 seen. therefore shat whatever
comparison is made. the increase in the coun-
ty tax rate in recent wears has been very much
less proportiOnally than the increase in the
state tax rate II viii he further seen that
the entire increase in tho county RATE Is due
70 circumstances beyond the control OF the
COUNTY Commissioners. I'm other words, due
70 state legislation, as W figures win dem
onstrate.
The appropriation for public schools this
wear Is sh5,o00 being an increase Of Sl3 000since
1897 due partly TO the new Educational Law
and partly to 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 an
preparation Of over $500 on thia years levy,
and while there Us a measure Of discretion in
vested IN the County COMMITS siOners, III no
apprG priation were made by them for inn
proved rords under this law. the srm 0f nearly
s lbU0 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 tsxpay-
ers OF this county Therefore, partly in order
TO save a portion of this sum 10 the county and
partly in deferehce to the demands of many
taxpayers the above appropriation was made
The law has number of Objectionable feat
ures, but 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 i'm such a posi-
ton that they find IL impossible TO take any
course of action that they would consider to
be 10 the hest interests OF the taxpayers
which difficulty can be obviated only by chang
ing the law.
The most unsatisfactory increase in 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 5000 above
what IL was under the previous law. that Is
nearly double. Formerly the cost was $4,000
per annum. now it is from 1000 to $780,
And instead OF taxpayers receiving any ben
efit from the heavier taxes they are COMPEL
ed to pay on this account, they must submit
to being worried with the greatest possible
difficulties thrown around the right of fran
chise. The County Commissioners certainly
cannot be blamed for increasing the tn x rate
on this account; they are Just as helpless asthe
taxpayers themselves and deploTe IL as much
as any one. anc SIM erely sympafhize wi tn the
people in these unfortunate circumstance