DECLARATION OF RIGHTS. 53

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 government,
taxes can only be imposed for a public purpose; hence the act of 1892, ch. 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, ch. 289, requiring the president of corporations to pay certain
taxes on corporate stock, held not to violate arts. 8 or 23; mandamus is the appro-
priate remedy. The legislature may not only impose taxes, but may provide the
means and details for their collection. Contemporaneous construction of the Con-
stitution. 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 art. 81, secs. 18 and 215, of the An. 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 contribute his equal proportion of the taxes
demanded, and there must be an orderly method for making the assignment to each
citizen of his proportion; 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.

This section is to be construed prospectively. The provision of this section to
the effect that taxes hereafter provided to be levied shall be uniform as to land
within the taxing districts, refers not to assessments, but to future levies. The
provision to the effect that the general assembly shall by uniform rules provide for
separate assessment of land, classification of improvements, etc., imposed a manda-
tory duty which the general assembly could not delegate, but it was not a self-
executing provision. While the general assembly did not discharge this duty, it
does not follow that valid laws relating to assessments, not in conflict with this
article as amended, may not be availed of for that purpose; such laws are left in
full force and effect. Art. 81, sec. 264, held valid and not in conflict with this article.
See notes to art. 81, secs. 249 and 262. Leser v. Lowenstein, 129 Md. 249; Jones v.
Broening, 135 Md. 242.

A seat on the Baltimore stock exchange is not " property " within the meaning of
this article, and hence is not taxable. Baltimore v. Johnson, 96 Md. 738.

Compulsory labor of persons residing in a county for the purpose of keeping the
roads in repair, with the privilege of providing a substitute or the payment of a
sum in lieu thereof, is not " a levy of taxes by the poll" within the meaning of
this article. History of this article. Short v. State, 80 Md. 398.

The clause in the act of 1880, ch. 444 (repealing a certain portion of the collateral
inheritance tax law), providing that the act should apply to all cases of the particular
collateral inheritance tax repealed, " heretofore claimed of, but not actually paid, "
etc., held not to violate this article. See art. 81, sec. 124, et seq., of the An. Code.
Montague v. State, 54 Md. 488.

The only express prohibition in the United States Constitution on the taxing
power of the state is that the states are prohibited (art. 1, sec. 10), save with the con-
sent of congress, from laying any imposts or duties on imports or exports and from
imposing any duty on tonnage. Howell v. State, 3 Gill, 25.

This article referred to in deciding that the county commissioners of Garrett
county had authority to authorize the plaintiff to compile abstracts of title of
unassessed lands in the county, and that the plaintiff was entitled to compensation
therefor. Tasker v. Garrett County, 82 Md. 153.

This article referred to in construing art. 3, sec. 51, of the Maryland Constitution—
see notes thereto. Hopkins v. Baker, 78 Md. 370.

Cited but not construed in Foote v. Claggett, 116 Md. 232; Franklin v. State,
12 Md. 246.

See art. 3, sec. 51, and notes to art. 3, sec. 33, Md. Constitution. See notes to art.
56, sec. 234, and art. 81, sec, 229, An. Code.