Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1915-11-12

provided for by special taxes on differen
districts and does not come out of tn
general county tax
For the Surplus Fund there was levied il
1895, $5,463.9S; in 1905. the levy wa
$2,S09.96, a decrease of $2,653.97, o
1875 per cent; in 1914, the levy was $l3,
SLIT, an increase of $11,00L81, or SO
per cent over 1905. and of $8,347.84, O
1928 per cent. over 1895.
1t is worthy of attention at this point
that the above eight groups constitute the
bulk of the levies under review. The az
greeate of them was, in 1895. 77,95417
or TIA per cent of the levy; in 1905
$112. 963.7S, or 1873 per cent. of the levy
and in 1914. $215. 749.31, or 86.5 per cent
of the levy. Comparing these AGGREGATES
we find that 1905 shows an increase Of
$35,009,61. or 44.8 per cent. over 1895
and 1914 shows an increase of $102, 1885,
So, or 81 per cent. over 1905. and an in
crease of $137, 1854, or 1867 per cent
over 1895.
The items of the levies not embraced in
the groups mentioned above are such, for
the most part. as are likely to vary from
year to year, such as attorneys fees, fees
of the Clerk of the Circuit Court and Reg
lister of Wills, Sheriff. etc., and are rela-
lively so unimportant that detailed state
ment of them is unnecessary.
This statement would be incomplete, and
perhaps misleading, without reference to
the assessment of property upon which the
levies are based. In 1895 the assessment
was $11,997,645; in 1905. it was $751;
$780, 25, showing an increase of 1892
$50, or AL per cent. over 1895; in 1914, il
was $22, 24S,650, an increase of $685.
225, or 62.5 per cent. over 1905, and
an increase of $10,251,005. or 85.4
per cent. over 1895. (These figures in
clude stocks and bonds. which do not
bear the full rate of taxation but it SEEM
ed proper to give the total taxable property.
According to these figures. the per capita
taxable wealth of the county was, in 1895,
SALT ,S8; in 1905. it was $438, an increase
of $20.42, or 40 per cent. in 1914 it was
$679.77, an increase over 1905 of $241.70,
or SIS per cent, and an increase over 1895
of $262.12. or 1927 per cent.
The levy of taxes in 1895 was 1887 per
head of population; in 1905. $4.33 per
head. an increase of SO cents, or 2S.4 per
cent. over 1898; in 1914, 81. 81. an increase
over 1905 of 1928. or 1877 per cent, and
an.increase over 1895 of $4.25, or 1875. 8 per
cent.
On the per capita basis, the average
family of five persons paid, in 1895, $16.85
in 1905, $21.65. an increase of $3.50, or
28.4 per cent. in 1914, $3605, an in
crease of $l4.40, or $685. per cent over 1905,
and an increase of $500. or 113 per cent.
over 1895. 1t is not true, of course, that
every family felt this increase directly or
in this proportion, and the statement is
made for the purpose of Illustrating the
effect of the increased taxation when ap-
piled to the whole county. 1t is further
illustrated by the increase in population,
estimated by the average annual increase
in the census periods. In 1895 the popu-
lation of the county was 28.731. In 1905
it was 31,266. an increase of 2,535, or
8.8 per cent. In 1914 it was 32,733, an
increase of 1,467. .or At per cent In other
words, in 1895. 28.731 persons paid taxes
to the amount of $96,S43.62; in 1905,
3l,266 persons paid to the amount of
$135, 565.06 and in 1914, 32,733 per-
sons paid to the amount of $249,357.54.
To sum up (and repeat to some extent),
while the assessment increased in the dec
ade from 1895 to 1905 only AL per cent,
the taxes increased 800 per cent In nine
years. from 1905 to 1914. the assessment
increased only 62.5 per cent, and the taxes
increased 83.9 per cent In the whole
period from 1895 to 1914, the assessment
increased 85.4 per cent. while the taxes in
creased 1858 per cent And this accounts
for the fact that upon a constantly and
largely increasing basis the rate of taxa
ton for general county purposes Exclusive
of special taxes) increased from 81 IA
cents on the hundred dollars in 1895 to
SO l-2 cents in 1905. and to 107 cents in
1914.
AS stated at the outset, the purpose is
not to criticise, at this time at least but
it seems to me that the figures carry an
impressive lesson to the taxpayers of the
county. and that by careful and thought
full study of them some means may be
devised to conserve the splendid resources
of our progressive county without impair
ing its advancement. and without increas-
ing the burden which is already heavy
and beginning to chafe the shoulders of
the people who bear it.