The midland journal. (Rising Sun, Md.) 1885-1947, 1932-08-19
TAX PROBLEM IN COUN-
TIES


The tax problem in the coun-
ties of Maryland has been re-
ceiving the serious attention of
the Maryland Farm Bureau
Federation according to Miles
H. Fairbank, secretary-treas-
urer of that Organization, and
recently a committee of the
Farm Bureau met with a SINH
lar committee, representing
the Maryland State Grange,
and formulated a set of recon-
mendations which have been
submitted to Governor Ritch-
les Tax Survey Commission of
which DR.. Jacob Hollander, of
Johns Hopkins University, is
the chairman.
The recommendations sub
mitted are as follows:
1. That farm land and build
ings be assessed as a unit and
that assessment of buildings
used for agricultural purposes
should be based upon the value
they add to the land.
2. That the assessment of
farm property should be low
cred owing to the shrinkage in
value of farm real estate.
3. That, in those counties
where uniform assessment on
woodland exists, a better clas-
sification and assessment OF
woodland be made on the basis
of age and condition, and that
in the tax revision program,
encouragement be given to re-
forestation.
4. That effort should be
made to bring about uniformi-
ty among the counties in re-
gard to the method and time Of
collecting taxes, especially de-
linquent taxes.
5. That the state contribute
to a greater extent to loca.
county road building and main.
tenance, and that the gasoline
tax and motor vehicle license
funds be spent so as to extend
better road facilities to the
greatest number of rural PEG.
pie, building lower-cost roads
where the traffic does not just
ify a large investment per mile
and, furthermore, that the gas.
oline tax and motor vehicle Ii
cense revenue be spent fol-
road purposes only.
6. We recommend tn a
greater state aid be given to
the counties for the support OF
schools to the extent that nc
county shall be required to
levy more than soc per $1OO
for school operation.
z. We recommend that the
State Legislature enact an in
come tax law on individuals
and corporations as a method
of securing additional revenue,
a portion of which should be
allOcated to the counties,
thereby making it possible to
lower the local general proper
ty tax.
. 8. That a sales tax OH lux
ury commodities be utilized as
a means of raising additional
state revenue.
3. That the inheritance tax,
now in force in Maryland
which exempts property trans
fers to members of the imme-
date family, be extended to i'll
clude the taxing of property
transfers to such benefciaric3
but at a lower rate than is nov,
applicable to more remote rel
aClveS; and that the transfer
OF property by gift be taxed in
the same manner as the trans
fer OF property by inheritance.
In several meetings, that he
has addressed in the past few
weeks, Mr.. Fairbank pointed
out that it was imperative to
the prosperity of Maryland
that some relief be given to the
tax burden now resting on real
estate, and he further called
attention to the fact that ade-
quate relief with the county
tax bill would have to come
through a readjustment on the
items of roads and schools
which, together with the exist
ing debts of the several coun-
ties, constitutes by far a major
part of the counties tax bill
The recommendations, there
fore, as were pointed out by
Mr.. Fairbank in a recent ad-
dress before the DEMON RI.