Evening star., 1934-05-27
STATE LEADERSHIP
NEEDED IN TAXING.
Problems in Maryland Cited
in Tax Association
BuIIetin.s

NeeQ LOT state executive ledQerSHlp
In the solution of tax problems that
are beyond the capacity of local ad-
ministrators to solve is cited in an
article on Local Taxation in Mary
land" by v. J. Wyckoff, appearing
in the May Bulletin of the National
Tax Association.
Data presented in the article lead
the writer to conclude there are three
fundamental problems of local taxa
ton now facing the Maryland author
tiles.
The first is termed "the stumbling
block of local political autonomy,
which in Maryland is well established
by law and by custom"
Failure of political institutions to
keep abreast of economic progress is
called the second problem of the day
in Maryland, while the third is the
difficulty of discovering for assess
ment all property, both real and per-
sonal
Divorce From Politics Urged.
In pointing to possible solutions
of these problems. the Bulletin says
Local fiscal offices should be divorced
from the chickering's Of county politics.
as such Offices are peculiarly fitted to
the civic service or professional re-
quirements."
The suggestion also is made that
"it seems both feasible and proper
that by State legislation all adult
persons resident in a county be re-
quired to make return of their real
and personal property, and that this
measure be supported by an easily
enforced penalty
Marked differences between the as
sessments and market prices of land
in the various counties of Maryland
are shown in tables accompanying
the article.
While real estate theoretically is as
sessed at 100 per cent in Maryland,
the tables show the ratio of assessed
value to sale value ranges from 81
per cent in Anne Arundel County to
88 per cent in Queen Annes
1t also is noted that a steady in
crease in the assessment ratio oc-
cured over a 13-year period For the
years l9l8-21 the average ratio was
528 per cent, and for the years
1927-31 it was 81.2 per cent.
Farmers Disseminated Against.
Another feature noted in the COM
parison of statistics on ratio of assess
ments is that there exists a decided
discrimination against the farmers,
whose property was shown as being
assessed at 9l.5 per cent of its sales
value as compared with 668 per cent
for town property.
After reviewing the tax "set up" in
Maryland under which property is
supposed to be assessed 100 per cent
of its fair market value by the State
Tax Commission which, with the aid
of local assessors. has the legal
power to carry through a pretty thor
ough job of administration, the bull
letin sets forth what actually is being
done.
AS to personnel it says that local
supervisors of assessments in the
counties receive low salaries and
hence, for the most part, are men
who have retired from more active
occupations, or give only part time to
their Office. Although nominated and
paid by the county commissioners.
they are legally appointed by the
State Tax Commission which can di-
rect and remove them
This dual responsibility, however, is
not equal. the bulletin says. the
county ties being stronger. Under
the circumstances the assessors are
not qualified to make detailed, scien-
tific methods of assessment, it is said
Work Is Held Good.
The general capacity of the incum-
bents, however. and their work in
seven counties studied by Wyckoff. is
surprisingly good. The possibilities
for improvement are appreciable,
nevertheless, he says. Anne Arundel
was the only county on the Western
Shore included in the study made by
Wyckoff. The others, all on the
Eastern Shore, were Caroline, Cecil,
Dorchester, Kent, Queen Annes and
Talbot.
Sources OF information used by the
assessors include local district assess
ors' data given by the county COM
missioners about new buildings in
their areas, property transfers, build
ing permits and the general reasSess-
ment normally required every five
years, but postponed during the cur
rent depression, for period of seven
years.
Deeds arising from property trans
fers usually report the sale price as a
nominal sum such as S., but Wyckoff
says there is little reason why the
true value could not be required upon
an affidavit of the purchaser, the
sworn statement to be kept confiden-
tial for the use of the assessor.
With another type of tangible prop
erty, motor vehicles, careful checking
of values is achieved because license
plates cannot be obtained until re-
ceipt, showing the property tax has
been paid, is presented.