Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1914-01-23
Tax Reform Bill Ready.

ment for and collection of taxes through
out the State is the purpose Of bill which
has been drafted by Allen C. Girdwood. P.
j. Campbell will probably introduce the
bill in the Senate and Lloyd Wilkinson
in the House.
The bill embodies the conclusion of the
Commission for the Revision of the Tax
Laws of Maryland, of which j. Henry Ba-
ker was chairman, after its exhaustive in
vestigation and report on the subject re-
Gently published. 1t follows the lines of
the model tax bill proposed by the Ma
tional Tax Association for all the States.
with clauses suggested by the American
Bar Association to secure uniformity in
tax laws in the various Commonwealths.
The proposed measure will, it is said,
remedy the chaotic conditions now exist
ing iii the taxlaws of Maryland, will produce
uniformity and an approach to accuracy
in assessments and systematic and cor
rect evils in the collection of taxes.
The bill would abolish the office of the
State Tax Commissioner, which is now oc-
cupied by COL Buchanan Schley, and in his
stead create tax commission. with very
greatly enlarged powers and responsible
ties. The commission would consist of
three members. to be appointed by the
Governor, not more than two Of them of
the same political party at salaries Of
$4,000 each, with a clerk at $4,000. The
members would be appointed for two, four
and six years at first, and thereafter every
appointment to be for six years.
The commission would name a super
visor in every county and in Baltimore
city. who would be the agent Of the COM
mission in such county or in the city and
see that the orders of the central body
were carried out. The counties and city
would pay their supervisors as follows
Calvert county, 5000; Charles, Kent, St.
Mary's. Worcester and Somerset. $500
Caroline, Cecil, Dorchester, Garrett, Har-
ford, Howard, Prince Georges, Queen
Anne's, Talbot and Wicomico, $1,000
Anne Arundel, Carroll, Alleeany Frederick
and Montgomery. $1,000; Washington,
$500; Baltimore county and Baltimore
city. $2,400.
These supervisors would be selected from
lists of five persons submitted by the Coun-
ty Commissioners of each county and by
the Mayor Of Baltimore, and if such lists
are not filed, then the commission may
appoint from its own lists.
II is not proposed that there shall be q
general reassessment Of property through
cut the Slate. but that there shall be a
continuing review of assessments so that
every piece of property will be reviewed
for taxation at least once in every five
years.
If the bill is adopted. the commission
will have entire control Of the assessment
and collection of taxes for State purposes
II may order reassessments in any part OF
the State through its supervisor, to the
end that all property shall be uniformly
assessed for taxation. and If such valua.
ton conflicts with the valuation placed
upon such property by the county authori.
ties or the Appeal Tax Court of Baltimore
the commissions assessment shall stand
so far as State taxation is concerned. II
property is found which has not beer
placed on the books for taxation, the com.
mission may have such assessed and taxes
collected thereon for the four years previ
GUS, as well as for the current year.
1t shall be the duty Of the commission t.
establish uniform system and form Of
reports for all the assessments and collec
tons and uniform system of accounts
1t would have the power to compel all in
dividuals or firms, whether exempt or no
from taxation. to furnish complete infor
nation as to ownership Of various kind.
of property and might investigate on it
own initiative assessments on any prop
erty in the city or counties. II would alsC
be the duty Of the commission to provid,
for a system of inspection of State licenses
and to require the payment of the propel
fees.
The Tax Commission would. in short, b,
a central body. with representative il
every county, whose duty 1t would be L
equalize, systematic and make uniform
the assessments of property in all parts o
the State, TO supervise and make uniform
the collection Of taxes and to see that I'll,
special taxes of the State, such as traders
licenses, were paid uniformly and withou
evasion.
At present there is no system, no uni
formity in valuation or collection, man
evasions and no proper audit. according {
Mr.. Girdwood.
Mr. Girdwood states that so far as Stat
taxes are concerned there is no provision
in the present law for any audit at all @
the books Of the collectors Of State take,
not even in Baltimore city. and that i
fact no such audit has been made fc
many years at least, As to assessment
there have been only seven reassessment
Of property in the Stale in the last l0l
years.
In his report, submitted to the Leeisla
ture last week, Comptroller Harrington
pointed out that the traders license la,
had not been changed since il was enacte.
in 1858, and that, for instance. merchan
with $4,000 capital had to pay the sam
license tax as a great concern operatin
with millions of capital.
Mr.. Girdwood adds to this that one a
the largest mercantile concerns in Bait
more had, until recently been paying
license at the rate provided for traders VIII
had only $1,000 invested and had recent
increased this to the rate for traders witt
$4,000 capital. In Baltimore county. MI
Girdwood points out, So per cent Of a
the traders licenses are at the rate pro
vided for women traders with only $50