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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 49   View pdf image (33K)
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DECLARATION OF RIGHTS. 49

Art. 11. That Annapolis be the place of meeting of the Legislature;
and the Legislature ought not to be convened, or held at any other place
but from evident necessity.

Art. 12. That for redress of grievances, and for amending, strength-
ening and for preserving the laws, the Legislature ought to be frequently
convened.

Art. 13. That every man hath a right to petition the Legislature for
the redress of grievances in a peaceful and orderly manner.

Art. 14. That no aid, charge, tax, burthen or fees ought to be rated,
or levied, under any pretence, without the consent of the Legislature.

The question of what rights in general the state roads commission can exercise
over corporations using the state highways in carrying out their corporate purposes,
mooted but not decided. State Roads Commission v. Postal Tel. Co., 123 Md. 75.

This article referred to in construing art. 15 of Declaration of Rights—see notes
thereto. State v. C. & P. R. R. Co., 40 Md. 63 (dissenting opinion).

Art. 15. That the levying of taxes by the poll is grievous and oppres-
sive and ought to be prohibited; that paupers ought not to be assessed for
the support of the Government; that the General Assembly shall, by
uniform rules, provide for separate assessment of land and classification
and sub-classifications of improvements on land and personal property,
as it may deem proper; and all taxes thereafter provided to be levied by
the State for the support of the general State Government, and by the
counties and by the City of Baltimore for their respective purposes, shall
be uniform as to land within the taxing district, and uniform within the
class or sub-class of improvements on land and personal property which the
respecting taxing powers may have directed to be subjected to the tax levy;
yet fines, duties or taxes may properly and justly be imposed, or laid with
a political view for the good government and benefit of the community. 1

Validity of taxing laws.

The act of 1912, ch. 688, known as " The Special Paving Tax " act for Baltimore
city, held not to violate this article. The constitutionality of the act of 1912 is not
affected by the fact that the proceeds of the paving tax go into a fund not raised
to pay for improvements specifically benefiting the property assessed. Where the
legislature fixes the amount of the tax, no notice is necessary, and in the absence of
clear evidence that the tax is arbitrary or oppressive, the legislative action is con-
clusive upon the courts. Leser v. Wagner, 120 Md. 673 (affirmed in Wagner v. Leser,
60 L. Ed. 230).

Art. 81, sec. 229, et seq., of the An. Code, do not violate this article, although
under this article taxes are levied in personam, and not in rem; the tax upon dis-
tilled spirits is not on the property but upon the owner—see art. 81, sec. 229, et seq.,
and notes thereto. Hannis Distilling Co. v. Baltimore, 114 Md. 678. And see Hannis
Distilling Co. v. Baltimore, 216 U. S. 285; Carstairs v. Cochran, 95 Md. 500 (affirmed
in 193 U. S. 10); Monticello Co. v. Baltimore, 90 Md. 425.

The act of 1910, ch. 413—see art. 72, sec. 81, of the An. Code—imposing a tax of
one cent a bushel upon oysters unloaded from vessels at the place where the oysters
are to be no further shipped in vessels, held not to violate this article; an inspec-
tion charge laid in the honest exercise of the police power is within the terms of
this article. Foote v. Stanley, 117 Md. 338. (Reversed by the supreme court of the
United States on the ground that the act of 1910 violated the Federal Constitution.
Foote v. Stanley, 58 L. Ed. 698. ) See art. 72, sec. 81, An. Code.

An act taxing coal mining companies in Maryland, held to be in conflict with this
article, since the tax provided for was a direct and specific tax on coal. Although

1 Thus amended by the act of 1914, ch. 390, ratified November 2, 1915.

 

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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 49   View pdf image (33K)
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