DECLARATION OF BIGHTS. 11

Situs of property.

The act of 1902, chapter 48G, fixing the situs for taxation of personal
property held in trust at the residence of the cestui que trust, held not to
conflict with this article so far as stocks and bonds are concerned. When
the property held in trust is stock in corporations of this state, the act of
1902, being in pari materia with the existing laws requiring the corpora-
tion to pay the taxes on its stock, the two laws should be construed
together and the residence of the cestui que trust treated as the situs for
taxation. Baltimore v. Safe Deposit, etc., Co., 97 Md. 662.

A trustee holding the legal title, held to be the proper person to be
assessed with taxes under this article. The portion of this article providing
that each person ought to contribute his portion of public taxes, etc. means
a legal obligation. (See. however, article 81, section 215. of the Annotated
Code.) Latrobe v. Baltimore, 19 Md. 13.

The policy of the law of Maryland to give to Baltimore city and to each
of the counties the full benefit of all the taxable property having actual or
constructive situs within their respective limits, is founded on this article.
See notes to article 3, section 51. of the constitution. Baltimore v. Allegany
County, 99 Md. 8.

License Tax.

A license tax is not a direct tax on property within the meaning of the-
first clause of this article, but is a tax on the business or occupation of the
licensee under its last clause. There can be no question of the right to
require the payment of license fees for the privilege of carrying on a busi-
ness. Professional chauffeurs. Persons taking oysters. Ruggles v. State,
120 Md. 562; State v. Applegarth, 81 Md. 297. And see Rohr v. Gray, 80
Md. 275.

An ordinance of the city of Cumberland, held to be a legitimate exercise-
of the power to require licenses for wheeled vehicles. Mason v. Cumber-
land, 92 Md. 461. And see Vansant v. Harlem Co., 59 Md. 333.

An act requiring vendors of beer manufactured by themselves within the
state, to pay a license tax, is constitutional. Keller v. State, 11 Md. 532.

The act of 1791 requiring attorneys to take out a license and pay a
license fee, held not to Impose a poll-tax within the purview of this article.
Egan v. Charles County Court, 3 H. & McH. 169.

Generally.

Under this article, as well as by the fundamental maxims of a free gov-
ernment, tiixes can only be imposed for a public purpose; hence the act of
1892, chapter 295, authorizing the county commissioners of Talbot county
to issue and sell bonds and first pay out of the proceeds all proper claims
held by residents of Talbot county against a certain railroad company, was
held void; this is in reality taxing for a private purpose. Baltimore and
Eastern Shore R. Co. v. Spring, 80 Md. 517.

The act of 1843, chapter 289, requiring the president of corporations to
pay certain taxes on corporate stock, held not to violate articles 8 or 23;
mandamus is the appropriate remedy. The legislature may not only im-
pose taxes, but may provide the means and details for their collection.
Contemporaneous construction of the constitution. State v. Mayhew, 2 Gill,
496. And see Faust v. Twenty-third Bldg. Assn., 84 Md. 192; Harrison v.
State, 22 Md. 487.

The object of the powers conferred in article 81, sections 12 and 204, of
the Annotated Code, is to give all possible practical effect to this article.
While it is the citizen's duty to pay taxes, his obligation is only to con-
tribute his equal proportion of the taxes demanded, and there must be an
orderly method for making the assignment to each citizen of his propor-
tion ; hence the demand to be made and the obligation to pay should be
rendered definite before the tax is exacted. The power of county commis-
sioners to levy taxes in any one year is restricted to a levy for the year,
and, having made such levy, the power, with respect, to that year, is
exhausted. B. C.- & A. Ry. Co. v. Wicomico County, 93 Md. 123.