ART. III.] CONSTITUTION. 43
qualified from holding any office of trust or profit in this
State.
SEC. 51. The personal property of residents of this State
shall be subject to taxation in the county or city where the
resident bona fide resides for the greater part of the year, for
which the tax may or shall be levied, and not elsewhere, except
goods and chattels permanently located, which shall be taxed
in the city or county where they are 80 located.
[SEC. 51. The personal property of residents of this State |
Taxation of
personal
property. |
shall be subject to taxation in the county or city where the
resident bona fide resides for the greater part of the year for
which the tax may or shall be levied, and not elsewhere, ex-
cept goods and chattels permanently located, which shall be
taxed in the city or county where they are so located, but the
General Assembly may by law provide for the taxation of
mortgages upon property in this State and the debts secured
thereby in the county or city where such property is situ-
ated.]*
Hopkins vs. Baker, 78 Md., 363. Faust vs. Building Association, 84
Md., 186. B„ C. & A. By. vs. Wicomico Co., 93 Md., 113. City vs. Safe
Deposit and Trust Co., 97 Md., 659. Baltimore City vs. Allegany Co.,
99 Md., ].
SEC. 52. The General Assembly shall appropriate no |
Taxation of
personal
property. |
money out of the Treasury for payment of any private claim
against the State exceeding three hundred dollars, unless said
claim shall have been first presented to the Comptroller of the
Treasury, together with the proofs upon which the same is
founded, and reported upon by him. |
Private
claims |
SEC. 53. No person shall be incompetent, as a witness, on
account of race or color, unless hereafter so declared by Act
of the General Assembly.
SEC. 54. No county of this State shall contract any debt, |
Witnesses. |
or obligation, in the construction of any railroad, canal, or
other work of internal improvement, nor give, or loan its
credit to or in aid of any association, or corporation, unless
authorized by an Act of the General Assembly, which shall be
published for two months before the next election for mem-
bers of the House of Delegates in the newspapers published
in such county, and shall also be approved by a majority of
all the members elected to each House of the General Assem-
bly, at its next session after said election.
Baltimore & Drum Point Railroad Company vs. Pumphrey, 74 Md.,
86. Baltimore & Eastern Shore R. Co. vs. Spring, 80 Md., 510.
*Thus amended by Chapter 426, Acts of 1890, ratified by the people Novem-
ber 3, 1891 |
Counties
forbidden
to contract
debts with-
out au-
thority. |
|
 |
