The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1916-08-12
REASSESSMENT
LAW INVALID

Certain citizens of Frederick county
went into the courts to contest the
legality of the new assessment, re-
Gently ordered by the State Tax Com
mission. The Frederick County Cir
cult Court heard argument by counsel
for the contestants and by counsel for
the State Tax Commission, about two
weeks ago. On Tuesday the Court by
q unanimous opinion, held the action
of the State Tax Commission to be
invalid.
"The question of most serious con-
cern in the case. continues the court
in its opinion, 'arises from the fact
that the legislature, by the act of
1916, has sought to delegate to the
State Tax Commission the whole duty
of formulating an uniform plan of
assessment. This is duty which the
people imposed upon the Legislature.
The recent amendment to the Consti-
tuition declares that the General AS
sembly shall, by uniform rules, pro-
vide for the separate assessment and
classification therein directed. 1t is
the plain purpose of the amendment
that land and the Improvements there
on shall be separately assessed, and
that improvements and personal pro-
perty shall be classified according to
uniform rules which the legislature
shall prescribe. The mandate of the
people to that effect, as conveyed by
the Constitutional Amendment. which
they adopted. is clear and unqualified.
1t creates a duty which it makes eX-
.fpa=rl,r lnpicln +i,-z ~, ,b,r ,,+o nd
which is, therefore. not capable of be-
ing delegated. 1t affirmatively charges
the General Assembly itself to estab-
lish the uniform rules under which
assessments for taxation purpose shall
be conducted
No Rules Laid Down.
THE reasses sment which the bill
seeks to have restrained has been
ordered by the State Tax Commission
in pursuance of statute which lays
down no rules to guide the assessors
in making the separate assessments
and claSsiticatlons contemplated by
the Constitutional Amendment, but
commits that fundamental duty to an
agency to which the amendment does
not refer. In our judgment. this at
tempted delegation of power and duty
by the legislature is contrary to the
purpose and limitations of the Con-
stitution as amended and must. there
fore. be held invalid.
"In this instance the uniform plan
of assessment which the State Tax
Commission has been directed to make
zs the basis of the classification and
separate assessments, which the
amended provision of the Constitu-
ton requires, cannot be made con-
formally to the organic law as adopt
ed by the people. because that duty
can only be va!idly performed by the
legislature, to whose judgment and
action it was afiirmatively and eXclu-
sively committed.
Delegation OF Power.
"The question in this case is not
simply whether general and un.
qualified power vested in the General
Assembly can ordinarily be delegated
by that body to governmental
agency of its own creation, but whe-
ther a specific duty. which the legisla-
ture is expressly required by the
SOiSIlluIiOll W uIstHdISe, III Iile plO-
cess of exercising one of the functions
of the states sovereignty, can DE
validly transferred by Legislative ac-
tion to a separate and subordinate
authority. We have been unable to
avoid the conclusion that this question
must be answered in the negative
"The Act of 1916 must, therefore,
be treated as a nullity because it un-
uertakes to provide for a general re-
assessment of property in the counties
In disregard of the Constitutional re-
Guirement that the Legislature shall
prescribe uniform rules for the separ-
ate assessment of land and classifca-
tion of improvements and personal
assets. The attempted delegation of
power to the State Tax Commission,
for the formulation of such rules, be-
ing invalid and nugatory, the act is
devoid of any effective provision on
that subject. 1t is in the same situa-
ton as if it authorized a general re-
assessment in the counties without
any reference to the adoption of uni
form rules for the purpose indicated
in the Amendment to the Constitutions
There is consequently no valid basis in
the Act of 1916 upon which the pro-
posed reassessment can be sustained"
Prices Of Cereals Soar
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