V

the tax laws have failed to reach ; a large proportion of the
same description has also, during that period, changed hands,
has been stricken from the tax books, and from its nature,
being difficult to trace, a considerable amount has never been
reinstated; in this way escaping taxation altogether, to the
manifest injustice of that class of property which is of a fixed
and tangible character; and thus is contravened Article 13
of the Declaration of Rights that, paupers excepted, " every
person in the State, or persons holding property therein,
ought to contribute his portion of the public taxes for the
support of Government according to his actual worth in real
or personal property'' Time serves only to increase and ag-
gravate this grievance.

That the basis of taxation would be materially enlarged by
a new assessment no more convincing argument, perhaps,
could be used than that adduced by the simple presentation
of a condensed statement of the valuation and assessment of
property in the several Counties of the State and the City of
Baltimore, made in obedience to chapter 337 of 1852:

Aggregate value of Real Estate, - - $166,754,455

" " Slaves, - 14,243,597

" " Stock in Trade, - - , 12,413,016

" " " Public Securities, - 5,795,676

"' " Bank and other Stocks, 19,089,794

" " Private Securities, - - 20,602,980

" " "'Live Stock, - - 8,367,766

" "' '" Household Furniture, - 7,143,025

" . " " Plate, - 265,117

" " " Gold and Silver Watches, 345,441

" " " Other Property. - - 6,222,863

$261,243,660

The total aggregate exhibited an increase, when compared
with the assessment of 1841, of $64,492,515. The amount
subject to the State Levy, however, was reduced by errors and
exemptions to $242,449,404 ; now, deducting this last sum
from the amount of the assessed value of property in the State
for the year 1859, excluding the addition made 'by the late