The Washington times., 1922-02-11
ROADS BU|[T BY 4
STATE TAXATION
IS BEST system.
Proposed Gasoline Levy Dis
cussed by Commissioner
MaokaII Of Maryland.

MackaII Of Maryland.
Maryland's policy of having the
construction of roads paid for from
the general taxes Of the State. and
theier maintenance paid for by the
users is fundamentally correct, and
1t Is more responsible today than
any other person or thing for Mary
lands magnificent system OF roads,
reaching, as II does, to every coun-
ty-seat and to every town of 1000
people. and to almost every hamlet
IN the State, writes John N. Mackall,
chairman Maryland State Road
Commission. in the Maryland Mo-
torist-
Receipts Year Behind
Prior to the Inauguration Of the
budget system. money derived for
road maintenance from the receipts
Of motor vehicles was used to pay
for tho maintenance work actually
done during the preceding year.
This was necessary because tho re-
ceipts were actually always a year
behind the expenditures. That such
system should not be continued Is
admitted by everyone. and whether
or not 1t should have ever been in
augurated Is. perhaps. beside the
point at this time.
1t was necessary that the roads be
maintained. Sufficient funds had
not been provided for their mainte.
nance without borrowing from the
construction fund, and when funds
became available. the debts were paid
back, but immediate borrowing WIS
started again. Would the legislature
have provided sufficient funds to
have put the State Roads Commission
on a financial bass is entirely beside
the point, and perhaps II is lest not
to go into this question at this time.
Big Deficit.
Tho fact remains that when the
legislature of 1920 made the State
Roads Commissions fiscal year and
the fiscal year Of the Commissioner
Of Motor Vehicles conform to the
Z seal year of the State, making the
fiscal year of the State Roads Com
mission nine months long for 1920,
and the Motor Vehicle Commission.
er's year five months long. the de-
{ cit at the close Of business on the
80 OF September, 1920, was $1.173,.
555.07. The State Roads Commission
felt that t was it's duty to finance
this deficit by borrowing temporarily
from construction until the leg s
lature had had an opportunity to
make II up. When the Legislature
had this opportunity and did not
do It. the Sommission's duty war
perfectly clAr. There was nothlne
for II to do but to take from money
appropriated for maintenance this
year sufficient to pay last years
debts. because the money appro
priated for construction should b,
used for that purpose.
Should Equalize Tax.
The State Roads Commission
further felt that II was its dut,
to advise the governor and the leg
islature not only Of the deficit. bu
Of the method OF raising sufficien
funds to relieve 1t. 50 that In ordeI
to get the money at tho earlies
possible time and put the burden
Of paying It equitably upon thos'
who use the roads, 1t was decided
to ask for a tax Of cent per gal
DON on motor fuel used in propellint
vehicles designed for use upon tn,
public highway.
In order that this tax might pro
duce only sufficient money to wip'
out the deficit. 1t was further de
cided to let the tax run only unit
III
gasoline seemed to meter to TIT
users Of the road the service which
the road rendered, II seemed desir
able to all concerned to supplant tn
present inequitable and unscientifi
method Of taxation. based upon horse
| power, with the tax on motor fuel
which takes into consideration tn
weight Of the machine, the speed 1
travels and, Of course, the numbe
Of miles which 1t travels in an!
given year.
Makes Heavy Car Pay.
The tax on motor fuel makes tn
heavy car pay much. the light ca
pay little, the man who travels IA
nay much and the man who travel
little paws little. Why should tn
man who travels 5000 miles per yea
pay the same for a given kind of ca
| as the man who travels 10000 mile
| per Year, He should not. Why shoul'
a man who has a car with a larg
bore and short stroke pay as muc
as the man who has a car with
small bore and long stroke. weighing
| perhaps, twice as much and trave
ing twice as far, and causing. pei
haps, twice as much wear upon tn
public highway? Obviously, n
should not.
Because the tax on motor Tue
seemed to be so eminently fair an
the present registration fee base
upon horsepower so eminently ur
fair, II seemed desirable to all cor
cerned that as quickly as possibl
the receipts for maintenance be dc
rived from a motor fuel tax rathe
than from registration.
Time to Work.
The earliest possible date o.
which the change could be made wa
January l, 1914, unless some one wa
going to guess how much the Ia
on motor fuel would produce an
substitute 1t for the registratio
fee.
1t Is assumed that no legislatio
| x~1,,l1 othotifnfa avotem whiC