Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1916-08-04
Iniunction Suit Aired III Court.
.om The Frederick Post. July %.

From The Frederick Post, July 20.
Arguments on the demurrer to the bill
of complaint filed in the Circuit Court by
Lowenstein and Wertheimer, asking for an
Injunction restraining the State Tax Com
mission from proceeding with the proposed
assessment Of real property were concluded
yesterday afternoon at $50 O'Clock.
Judges Urner, Peter and Worthington
were all present at the argument. and on
account of the Importance of the case,
several of the other counties being dis
posed to fight the proposed assessment, it
is expected that the Court will hand down
decision very soon. 1t is highly probable
that decision will be rendered either to-
day or tomorrow.
The Court in its decision will either sus-
tain the demurrer or override it. The de-
murrer was interposed by the attorneys for
the State Tax Commission. If the demur-
rer is sustained. the case is ended and the
assessment will proceed. as ordered by the
Tax Commission
The case hinges on the constitutiOnality
of the assessment as proposed The plain
tiffs, Lowenstein and Wertheimer. contend
that the assessment is not constitutional
and is accordingly void and should not be
carried out as requested by the Commits
sion.
Ex-senator Edward Hammond attorney
for the State Tax Commission, argued to
the Court that the constitutional guaranty
of uniformity applies to taxation. and to
taxation only. and could not be construed
to apply to assessment. which is nothing
more nor less than the placing of valua-
ton upon property.
On the other hand, Mr.. Weinberg, attor-
ner for Lowenstein and Wertheimer. stated
that it is his opinion that every assessment
for State purposes must be State wide. He
said that under the Constitution the Act of
the Maryland Legislature of 1910 ordering
an assessment was unconstitutional. be-
cause Somerset and Worcester counties
were not included in that assessment.
At this point Judge Urner asked hypo-
thetical question. Suppose. he said. that
the assessments of property were satsfac-
tory all over the State. with the exception
of one county, where property was not prop
erly valued. Would it be necessary to assess
again all the property in every part Of the
StateS And. II the Tax Commission ordered
a re-assessment in only that one county.
would such command from the Commits
sion be unconstitutional and void Attor-
ney Hammond stated that he had not been
able to find single case in any State
which decided such an assessment to be
unconstitutional on the ground Of lack of
uniformity.
Mr.. Weinbergs next argument was that
to certain extent the act of the Legisla-
ture creating the State Tax Commission is
void. He said that no appeal. in matters
of fact. is provided for in so far as assess
ment Of property is concerned. The Court
replied that an appeal is provided for.
the State Tax Commission being the ap-
pellate body. Anybody who is aggrieved
by alleged improper assessment may ap-
peal to the Commission. and the Court de-
clared that there must be some stopping
point.
Mr. Weinburg's third contention was that
the proposed assessment includes real prop
erty and excludes personal property. and
therefore the assessment is void. In an
swer to this argument, II was contended
that the County Commissioners have the
perfect right to assess personal property
whenever they want to. Attorney Ham
mOnd declared that the Commissioners will
be derelict in their duty II they don't see
to it that personal property is assessed in
the way it ought to be- He said that there
is no intention on the part of the Commits
sion TO cut out taxation on personal prop
erty. but it is contended that in the matter
of real estate the assessments most urgently
need adjustment
As an explanation Of the assessment,
Mr.. Hammond stated that careful atten-
ton has been given to assessmentsin Bal
timOre city. Under the charter of that city,
he said. il is obligatory to make regular
assessments every five years. and he con-
tended that the Tax Commission has full
power to see that real property is properly
assessed throughout the State and that
therefore the recent order OF the Commits
sion is constitutional and valid.
.