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468 JOURNAL OF PROCEEDINGS [Feb. 25;
The result is tiiat personal property in this State
does not now bear its just proportion of the burden of
taxation, and that an undue proportion of such bur-
den falls upon real estate. It is the duty of the Gen-
eral Assembly to provide that real estate in Mary
land should be taxed upon proper valuations, and
that property, owned by every person in the State
should bear its just proportion of public taxes.
Real and personal property were declared to be
equally subject to taxation in this State by the 13th
section of the Bill of Rights of our Constitution of
1776; and a declaration was made by Article 13 of the
Bill of Rights making part of the Constitution of
1850, and by Article 15 of the Bill of Rights, making
part of the Constitution of 1864, and by Article 15 or
the Bill of Rights of the existing Constitution of
1867.
The General Assessment Acts of March Session,
1841, chapter 43, 1852, chapter 337, 1866, chapter 157
and 1876, chapter 260. our latest General Assessment
Act, are based upon the theory of the subjection of
real and personal property on equal terms to taxation
in this State.
Inasmuch as the Amendment to Article 15 of the
Bill of Rights of the Constitution of 1867, which was
proposed by the Act of 1890, chapter 242, was not
adopted, any new Assessment Bill now enacted must
follow the general lines marked out by the Assess-
ment Laws to which reference has already been made.
It was the opinion of this committee, that such
lines should be followed as closely as was consistent
with justice and with the public needs and advantage.
The people of this State are accustomed to our long
established assessment system. They dislike the
multiplication of oaths and inquisitorial methods,
and desire to be treated as persons willing, upon law-
ful request, to make proper returns of their real and
personal properties.
It will be seen, that your committee has in general,
adhered to the provisions of the Assessment Act of
1876, chapter 260, except in so far as these are shown
by the Revised Code of 1888, to have been modified
by later laws, and except so far as changed for reasons
hereafter given,
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