The midland journal. (Rising Sun, Md.) 1885-1947, 1932-12-30
SUPPLEMENTARY
i REPORT
WILLIAM G. WALSH,

WILLIAM G. WALSH.
A MEMBER OF
THE TAX SURVEY COMMISSION
OF MARYLAND
December IA, 1882.
BIS Ercellemcy, The Governor of Mary
Lind, and The Honorable General
lssembly of Maryland:
tits with regard that I find myself
unable to agree entirely with the re-
port of the majority of the Tax Sur
vey Commission of Maryland. The
Commission, pursuant to Legislative
authority, was appointed by Governor
Richie, and charged principally with
the duty of devising ways and means
"of bringing about fairer and more
equitable distribution of the tax bur-
den, with view of reducing sub
stantially the direct taxes on real and
other tangible property"
With much Of the report am in ac-
cord, and the ability, learning and
high character of the majority MEM
bers of the Commission, together with
my personal knowledge of the careful
and painstaking study they made of
the problems involved, make me hesi-
tant to differ with any of their views,
but as some of these views differ
materially from my own, would seem
to be derelict in my duty as MEM
Der of the Commission if failed to
give expressions to my convictions.
1.
l approve of the Commissions plan
to give the State Roads Commission Of
Maryland jurisdiction over the County
roads of the State, and to have the
maintenance and building of these
roads paid for by part of the gasoline
tax, and, of course, approve of per-
hitting Baltimore City to use it's share
of the gasoline tax for the mainten-
ance and construction of Baltimore
City streets.
I also approve the Commissions
recommendation for an increased tax
on all commercial motor trucks, and
] agree that the administration of the
present law taxing certain commercial
trucks needs strengthening. In fact, l
think the entire question of taxing and
regulating commercial trucks, taxi
cabs, and other hiring cars should be
re-examined, particularly in view of
the recent decision of the United
States Supreme Court in the case of j.
H. Stephenson VS.. 7. Binford, ct al,
1cDnstituting the Railroad Commission
,N Texas, which decision sustained a
Texas statue giving the State practi-
cally unlimited control over such
vehicles, but while this question in
wolves taxation, it also concerns other
important State policies, and hence is
Abeyond the scope Of the present Tax
kSurvey Commission.
There may be some merit in the
missions suggestion that the
eense fees for traders licenses, etc.,
retained by the Counties in which
they are issued, and also by Balti-
5more City, but am not convinced that
this would be sound change. The
State now receives approximately
$58O,O0O a year from these licenses,
Of which amount $254, 712.35 comes
from the Counties, and $685., 514.68
from Baltimore City. If each of the
twenty-three counties and Baltimore
City retained their shares of these
license fees the amounts would be in
sufficient, to afford any real relief to
local taxpayers, while on the other
hand, if the State is deprived of this
revenue of more than half million
dollars it would have to be supplied
from some other source, and ! do not
know from what source it could be
secured.
The commission makes the sugges-
ton that it be taken care of by the
increased taxes on motor trucks, but
] do not favor this because believe
that such taxes should be devoted to
roads. The reason for an increased
tax on commercial trucks is based on
the theory that these vehicles secure
greater benefit from the roads of the
State than do other vehicles, and if
this theory is sound it would seem only
fair to devote this increase tax to the
maintenance and construction of these
roads.
Furthermore, the practice of the
State receiving the license fees above
mentioned has been established for
some years, the State has license in
spectors who check up on these mat
tiers, the whole system is working
smoothly, and the proposed change
would not. give any substantial relief
in the Counties or in Baltimore City,
/ question the wisdom of making it.
A.
am in accord with the Commits
sion's recommendation that the State
undertake to relieve the Counties and
Baltimore City of part of the present
cost of maintaining the public school
system, and l think that the plan of
relief contained in the report of the
Commission and approved by the State
Board of Education is a sound and
satisfactory one. This plan would re-
quire the State to spend approximately
$3,300,000 more than it is now spend
ing on the schools, and, of course, be-
fore this could be done, additional re-
venue to the amount of $3,300,0O0
would have to be secured by the State,
and, even if this amount could be re-
duced by economies, very substantial
sum would still be required.
The majority report of the Commits
sion recommends that this additional
money be secured by 1919 tax on all
the money bet in the Pari-Mutuels at
4 =. n ,x. 5Is.x.