This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1877 Excerpt: ...case, your Commission believe it will not be overstepping their powers if they briefly call your attention to some of these changes which it seems desirable to effect. and which other communities have been able to effect with ease to themselves and with the greatest conceivable advantage to all their commercial, mercantile and industrial interests. The Maryland Tax Law, Our present tax law in Maryland is founded upon Article XV of the Declaration of Kights of the State Constitution, which asserts "that the levying of taxes by the poll is grievous and oppressive, and ought to be prohibited; that paupers ought not to be assessed for the support of the Government; but everyjxrson in the State, or person holding property therein, ought to contribute his proportion of public taxes for the support of the Government. according to his actual worth in real or jiersonal property; yet. fines, duties and taxes may properly and justly be imposed and laid, with a political view, for the good government and benefit of the community." Upon the strength of this it is assumed--and the assumption is actually embodied in the existing tax law--that it is possible to lay a direct tax against real and personal property alike, which is "equal, uniform, reasonable and proportional." This, too, in spite of the fact of extensive exemptions of property from taxation by the Federal Government--as of Federal instrumentalities or representatives of values, bonds, coupons, currency, &c., and imported goods in their original packages; and of equally extensive exemptions by the State Government--as, for instance, certain property of corporations, the property of religious, educational and charitable societies, mortgages, State, municipal and county bonds, and the lik...