Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1920-06-08

Whether or not the County Com
missioners have power granted to
them by the Legislature 10 consider
in the general levy the maintenance
and upkeep OF the municipal adyant-
ages in the various districts now en-
joying same: these municipal adyant-
ages being defined as lighting, gar
bage disposal and police protection. ."
The first inquiry therefore be-
comes:
What are the powers granted ty
the Legislature 10 the County Com
missioners IN the matter Of the levy
ing OF taxes?
Section Z OF Art. % OF the Code OF
Public General Laws provides that
they (the County COmmissionersb
shall levy all needful taxes on the
assessailc property within the
County lial lie 10 taxation and provide
for collecting the same. and they may
make such levy in whole or in part
by estimate" The Court OF Appeals
OF Maryland has expressly held that
the duty conferred by this section is
not discretionary but imperative. (49
Maryland 269: 20 Maryland 45S).
More directly in point is the local
law on the subject, namely. Section
1874 Of the Code Of Public Local Laws
for Anne Arundel county This pro-
vidcs as follows:
"Thcy Che County Commissioners
shall. on the first day OF June, in the
year 1902. and on the same day in
every year thereafter. levy all need
ful taxes on the assessahle property
within the county liable 10 taxation.
This section further provides for
road tax for the several districts of
the County. excepting only the Sixth
district (Annapolis). and Section 81
OF the Local Code likewise deals with
the subject OF the District road tax
along the same line.
Section 1863 of The Local Code pro-
vides that "The County Commission
ers shall. az the time of making their
levy upon the taxable property OF said
County for County and State pur-
poses, make such additional levy as
Is now or may hereafter be fixed by
law for the support Of the public
schools OF said County"
The above statutes emEody the sum
and sui stance of the powers derived
by the County Commissioners from
the Legislature in the matter of levy
ing taxes. The taxes, accordingly, to
be levied are for State. County and
School purposes, so far as the, sixth
District (Annapolis) is concerned,
and for these purposes plus road tax
for all of the other districts of the
County.
II is entirely within the discretion
OF the County Commissioners to de-
termine what taxes are "needful,
within statutory limitations, and II the
municipal advantages defined as
lighting. garbage disposal and police
protection" are determined iy you TO
come within the definition OF need
full" il is perfectly plain that you not
only have the authority to consider
these municipal advantages" in the
general levy. but that il is your I'M
perative duty so TO do
a point to lie particularly borne III
mind in this inquiry is that there is
a conspicuous lack of statutory au-
thority for the very course proposed
in the question submitted. namely, for
sub-dividng the County into separate
taxable districts and leyying agains;
them for what have been termed "spe-
c5al privileges" This authority was
sought from the Legislature as far
back as 1910. and Chapter 334 of that
session was enacted, but was subse-
quently rendered null and void by
the Court decision hereinafter re-
ferred to. Another effort TO supply
this statutory authority was made at
the last session of the Legislature
u92Ol but the bill offered on the
subject failed of passage as did an
other bill with an apparently kindred
purpose. The substance of the pro-
posed leEislation-and which is iden-
tical with the present inquiry r. IS
NMUANEStN III tAAN AfAAie AtAeaN ~ ~ -NNN
OF 1910. as follows:
The County commissioners of
said County shall have the power,
and il shall be their duty. TO sub
divide into separate taxable districts
of the County whic now have, or may
hereafter have. special privileges not
enjoyed by all districts of the County
in generaL( such as lighting. police
protection. garbage removal service.
and such other privileges. for exam
pie. as are properly incident TO the
administration of township or muni-
cipal corporations, which privileges
are now paid for by all the districts
or the County through the general tax
levy fund; and every such taxable
district enjoying such special privi-
leges shall bear the entire expense Of
maintaining the same in the respec-
tive districts.
The constutionality of this statute
was questioned in suit for injunc-
ton filed in September. 1910. by a
s,r,v,1or rf taxpovars os E,aSrDort The