Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1947-07-17
The Maryland
S.a es 7 a x
By P. G. STRoMBERG

|
Regardless of our feelings in the
matter we, of Maryland, have the
] Sales Tax in operation. No law has
ever been more generally con-
demned nor has any Governor ever
been SO roundly criticized. And yet
it is unfair to place full RESPONSE
bility for the law on Governor
Lanes shoulders because in order
for the Sales Tax to become law it
had to have majority vote in both
the Senate and House of Delegates.
And in the Senate my vote was cast
for the Sales Tax. Not, however,
until after registering vehement
objections and following adoption
of a Senate substitute proposal
which would have raised sufficient
revenue through other sources. This
Senate proposal, however, was de-
feated by the House of Delegates.
There were, and are, good rea-
sons for the Sales Tax as well as
arguments against it. The fact that
more than dozen states have had
Sales Tax in operation for as
long as up to twelve years was one
of the best arguments for its adop-
ton in Maryland. That It is a fair
and uniform tax is not questioned
by it's bitterest critics. That there
are defects in the law as enacted is
already evidenced. Correction Of
these defects can easily be made
when time proves such need.
There is no question but that
J, paying the tax on most of the
items we buy, except food and serv-
ices, is more or less of q nuisance.
The greatest nuisance, however,
rests with the merchant who is
charged with the collection of the
tax. Experience and time will les
sen the merchants burden.
One needs but to understand the
cost Of providing all established
services and the meeting of part Of
the demands for new services in
order to appreciate the need for
additional revenue which made the
Sales Tax necessary. To begin with
the largest appropriation was for
the increase in teacher salaries
which involved millions of dollars:
second, was the salary increase for
all State employees; third, proyi-
sion for fully stating and meeting
big increases In the operating cost
of State hospitals, etc.; fourth,
raising money to reimburse the
State for loss sustained through
adoption of the Sherbow Commits
sion recommendations; and lastly,
provision Of several million dollars
additional money to the State
Roads Commission.
Through adoption of the Sher-
bow Commission recommendations
millions Of dollars heretofore re-
naming in the State Treasury will
be returned to Baltimore City and
the counties. While this loss to the
State had 10 be made up it is only
reasonable TO assume that local tax
rates will be effected. either by
reduction or by avoiding an i'm
crease.
The special session last Decem-
Der was called to make appropria-
tons TO meet deficit created by
blanket increase in salaries to all
State employees. The States sur
plus, accumulated during the war
years, was used in part TO meet
this deficit and the balance was
applied toward a reduction Of the
total revenue needed for the next
two fiscal years.
The Sales Tax is not the ideal
tax. 1t will probably never meet
enthusiastic acceptance generally.
There is, however, the experience
Of other states which shows not
only the lessening of public dis
approval but the gradual complete
acceptance Of the Sales Tax in
those states.
am not an advocate of the
Sales Tax. l do not want TO be in
the position Of apologizing for it.
But recognized that the needs Of
great increases in Governor Lanes
budget made it necessary TO adopt
the form Of tax which the House
OF Delegates had first approved.
accept the Sales Tax because IL was
adopted in the democratic way.
While other forms Of taxation
might have proven just as produc-
tive and much less onerous, it was
impossible TO get sufficient support
in the General Assembly for the
adoption Of any other proposal.
Bonds are a wonderful way 70
save for fine things va, .va,,t 1oa~