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completed, you may be sure that Kent
County will be well-informed and educated
on what is going on.
I was delighted to have tonight this
group of honorable citizens as my guests
for dinner, and to supplement their edu-
cation by having them meet with us here.
I would be indebted, sir, if you would
extend the appreciation of this Convention
to them and welcome them in Annapolis.
THE CHAIRMAN: Delighted to have;
them with us.
(Applause.)
Delegate Case.
DELEGATE CASE: Ladies and Gentle-
men of the Committee, I have the honor to
present Committee Recommendation SF-3,
which is the only recommendation dealing
with the power of taxation, assessment
and exemption to be before you during this
Convention.
It is divided into four paragraphs. I shall
read the paragraphs and explain to you
briefly what each means, perhaps give you
a little historical background of each of
them in the process.
I would say at the outset that these
words sometimes are confusing1, because as
stated earlier in the debate on lottery,
words dealing with taxation and with as-
sessment have sometimes acquired the label
"words of art." Therefore, where these
words occur, I shall attempt to give you the
interpretation the Committee put upon
them.
The first paragraph of section 8.01 says
taxes shall be imposed only for a public
purpose and by the elected representatives
of the people exercising legislative power.
Unlike Delegate Sherbow, who chose not
to go into ancient history with respect to
the discussion on lotteries, I would with
the indulgence of the Committee suggest
that these words come down to us through
many centuries.
As a matter of fact, recorded history
tells us they first found their way into
English common law by the statutes of 14
Edward the Third, Statutes 2, Chapter one.
Because I am sometimes called a devotee
of classical language, I would like to read
you these words. The statute says "the
prelates, earls, barons and common citi-
zens, burg-esses and merchants shall not be
charged to make any aid if it be not of the
common assent of the great men and
common in parliament."
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You can see at the outset what we are-
really talking about here is the concept
of taxation without representation.
Blackstone goes on to suggest that the
fundamental law has been shamefully
evaded under many succeeding princes by
compulsive loans and benevolences, extorted
without a real or voluntary consent, and it
was therefore made an article in the peti-
tion of rights in III Charles, Number 1.
that no man shall be impelled to yield any
gift, loan, or benevolence, tax or such like
charge without the common consent of an
act of parliament.
So the first section carries forth this
ancient heritage into a modern constitution
and properly so. It has been a part of our
heritage through, as I said, the petition of
rights, through the Stamp Act of 1765, in
all Constitutions which have been in force
in this State, and now it is before you
for this Constitution of 1968.
There is one point I think is of im-
portance as you think about this particular
provision, that is that the section will pro-
hibit anyone, any board, any agency, which
is not an elective board or agency, to im-
pose taxes.
While this might seem to be not a very
important point, it should be borne in mind
that the Convention has already approved
the establishment of many types of agen-
cies of various kinds, styles, of which we
know not yet, and this provision will say
that no matter what they are or how they
are created, the power to tax will be with-
drawn and withheld from them, that only
the peoples' elected representatives shall
have the power to tax.
The second paragraph in section 8.01,
8.01b, says "the political subdivisions shall
retain unless withdrawn by the General As-
sembly, such taxing powers as they have at
the time of the adoption of this Constitu-
tion. The General Assembly may confer or
withdraw taxing powers by laws applicable
to one or more political subdivisions/'
The second of these two sentences has
already been before the Convention and de-
bated at length, and I shall not restate the
Convention's pros and cons at this time.
Suffice it to say that this is the provision
which retains the taxing power of the
State in the General Assembly until it is
delegated by the law to one or more of the
political subdivisions.
The first sentence beginning at line 18
is new. This sentence provides in substance
that the political subdivisions shall retain
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