Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1913-10-16
THE STATE TAXATIOk
SYSTEM Of MARYLAND
Commission Appointed by Cover
nor Goldsborough In June 1913.
FILES REPORT TINS WEEK.
There Has Been Collected 1855, ABS.
Is Too Much in Four Years.


ernor GoldsboroUgh in June, 1912, to
study the taxation system of Mary
land, fled its report with II 'e Secre-
Tue sdaty of this week.
The commission is composed of
Henry F. Baker, of Baltimore county,
chairman; j. Barry Mahool, <. Stan
| ly Gary and Vernon Cook, Of Balti.
more city; j. H. 5ambrill, Jr., of
| Frederick county, and William NJ.
| Cooper, of Vic Jmicc county. and
Allan C. Girdwood, its secretary.
The report is very complete and
contains a full account of the tax
system of Maryland. and points out
the striking instances in both the
present law and the administration.
The underlying principle sought
| throughout it is the need for uniform
ity of all laws and the like admins
tration in each county.
~Many references are made TO laws
of other states, and there are numer-
Gus tables of comparative nature
two of these tables ara very instruc-
tive, one shows that twenty-six states
have now permanent tax commits
sions to take charge of the tax sy s.
tens of their states, and which re
required among other duties to advi Sc
the Legislature of changes in the
law and methods of administration in
other communities.
Another interesting tabulation is
that showing the amount of cont RI
buttons for State revenues from cor
porations, licenses, inheritance taxa
ton and thu general property tax
in nearly all the states. The report
refers to numerous articles and
bulletins, and these will all be
bound in one volume.
Besides the assessment of proper
ty and collection of taxes, which are
so closely related, the Commission dis
cusses taxation of corporations, di-
rect inheritance taxation, taxation of
stocks and bonds or intan gible per-
sonal property, taxation of mort
cages, licenses, etc. There are also
discussed the subjects of the large
expenditures of the State, such as
school taxes, appropriations Of char
liable institutions and good roads. 1t
recommends that the fee system be
entirely abolished and all fees be aid
dire city to the State.
A large part Of the report is taken
up with discourse on the finances
Of Maryland, and few far-reaching
recommendation are made. 1t shows
how the State tax has increased from
g cents levied in 1916, to 81 cents
levied in 1918, and then proceeds to
4 show that if some radical changes
| are not made in the manner of setting
| aside sinking funds that a rate higher
/ than 81 cents is absolutely impera-
tive. There is also a detailed dis
cussion of the amount Of taxes that
would have been necessary each year
from 1909 to the present time to
pay interest and sinking funds of the
/ first road loan, or that of 1908, if
the requirements of the same had been
properly distributed and how much
1 has been actually collected for this
l debt.
There has been collected $656, :
435. rs too much in four years. In
order to correct a similar condition
arising in the future in the matter
of loans, the Commission recommends
that sums of money should be appro-
priated annually instead of levying
rate, and when the amounts OF all
loans have been ascertained, then the
State rate should be fixed.
| 1t is, however, as regards the as
sessment of property, that the Com
mission most urgently points out the
need for central control of tax matter.
There is no system and no opportu-
nifty for local assessors to be instruct
ed in the law or practice of other
counties. This conditioned Unequal.
I'ity exists even between the different
districts Of the same counties, and
also between the adjoining properties.
Some property is assessed at 20 per
cent. of valuation and some counties
at 40 per cent. and others at so per
cent. To meet this condition, the
Commission points out that the rem
edy lies in the establishment of a
central body, and they suggest that
il be composed Of three members !;
that in every county County Sup sr-
visor of Assessment be appointed by
the State Baord from a list of FIVE
resident taxpayers, nominated to the
State Board by the County Commits
sioners of each county.
The Commission has not attempted
to offer a recommendation for every
thing that might be properly changed,
but think that the solution lies in
the establishment of State Tax Com
mission.
Speaking of the report, Chairman
Baker, in an interview, among other
things said: Present conditions
not only cause exteme confusion and
inefficiency, but result in an enor-
nous loss of revenue to the State.
These conditions Eurgently demand
the creation of a permanent State
Tax Commission, without which uni
form methods and satisfactory results
are absolutely impossible. +"
The report is deserving of consid-
a a l.