Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1916-02-04
REAL ARGUMENT
FOR Annexation
1t is Furnished by Anne Arundel
County.
WOULD TAX ALL MACHINERY.
Hard Blow to the Curtis Bay Industries
---Bill introduced BY MIR.
Linthicum.

annexation Of the populous and indus
trial suburbs of Baltimore to the city
is furnished by bin introduced by Mr.
Linthicum, Of Anne Arundel county
and now pending in the House Com
mite ON Ways and Means
The bill exempts Anne Arundel from
the provisions of the acts of 1912 and
1914, designed "to encourage the de-
velopment of manufacturing industries
in the State OF Maryland by providing
for exemption from taxation of the
tools, machinery. manufacturing i'm
plements and engines of corporations
firms and individuals actively engag-
ed in manufacturing.
The act further provides that such
exemption shall be granted only when
requested by the County Commission
ers Of any county or by the Mayor and
City Council Of Baltimore Acting
under this clause. the Baltimore Coun-
ty Commissioners two years ago adopt
ed a resolution which they have never
rescinded. withholding the specified
exemption in that county Baltimore
city has granted the exemption. The
Anne Arundel County Commissioners
gave their assent to exemption in 1914.
Anne Arundel county, through the
proposed bin would place itself
squarely alongside Baltimore county
in denying privileges to manufactur-
ing concerns. privileges which are free
ly granted in Baltimore city and which
should be an attractive argument TO
industries.
The proposed Withholding of ex-
emption in Anne Arundel county, if
granted, would be a hard blow to those
industries which have been establish
ed at Curtis Bay and vicinity during
the past two years, and which sought
sites there because Of benefits confer
red by exemption of machinery ana
tools from taxation in Anne Arundel
But for this exemption. sites might
have been chosen within the limits of
Baltimore city or at Canton. 1t is
claimed. therefore. that the proposi-
ton TO withdraw the tax exemption
privilege is a breach Of good faith on
the part of the county.
The logical conclusion is that if the
suburbs were annexed 10 Baltimore
there would be no occasion for such
an exhibition of bad faith, as is claim
cd in the pending bill
Allan c. Girdwood. secretary of the
State Tax Commission, and Robert j.
Beacham. secretary of the Merchants
and Manufacturers Association Of
Baltimore. appeared before the Ways
and Means Committee recently in op-
position to Mr.. Linthicum 5 bill. They
were invited to appear again before the
committee. In stating his position on
the bill, MIR. Girdwood said
1T seems to me that two consider
ations should be directed to the ques-
ton: First. from the standpoint of
Anne Arundel county alone; secondly
from the stand point of statewide
proposition.
1T is interesting to note the legisla-
ton concerning plant exemption laws
applicable to Anne Arundel county
The Act of 1914 was q statewide act
and provided for the complete exemp-
tion of machinery in localities in which
County Commissioners had given as
sent to such exemption. The County
Commissioners of Anne Arundel coun-
ty did assent 10 the proposition some
time in 1914 but it seems as though the
plan has been well imbedded into the
methods of Anne Arundel county The
first act was in 1883, when the Legis-
lature first considered it. It was again
considered by the Act Of 1892. and
again by the Act of 1886.
THE first plant exemption act in
Maryland was in 1880 and applied to
+ Baltimore city Legislators. there
fore. of four sessions have considered
the standpoint from the Anne Arundel
viewpoint. and it would seem that a
repeal of the law at this time is de-
{ serving of consideration and thought,
because tax laws particularly require
stability in order that taxpayers may
know from time to time what to eN-
pect to pay in the way of taxes.
Heretofore the results in Anne
Arundel county have not been marked
and there was no occasion or oppor-
tunity to change the law, but now that
large industries have located in Anne
Arundel county. the attempt is made
to repeal certain bills that were hereto
fore outstanding. Under industrial
prosperity. Anne Arundel county has
received its due share. not due TO the
fact Of favorable tax laws entirely. but
owing to the advantages that the ter
ritory offers. Personally. I have adj
vised large outside industries OF the
nlant exemption feature, and also con
eerning the domestic and foreign fran
chise tax, and in these explanations
have always set forth the advantages
in hose communities which have adopt
ed the ordinance.
u would say that it is owing 10 the
fact that large industries have located
within Anne Arundel county. which at
tempts the repea lof the act and to inn
pose an additional charge on the man.
ufacturer. This seems 10 me bad faith
and is deserving Of consideration on
the part Of every member OF the Leg
islature. because if the Legislator car
repeal this act. it may repeal the ac