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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 798   View pdf image (33K)
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97

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true with elderly renters in Baltimore. City. Any objective

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analysis will show that they have less income, less

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resources, less ability to bear the burden, economic burden

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of tax than their fellows of similar age who own their

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homes. We give tax credit for the elderly. The result is

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we are shifting the burden of the impact of taxation to

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the renters who pay the tax in rents.

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So, the other point that I make about uniformity

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and equity and, as a result of these various classification

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of property and users, the owners of property, is that when

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you give exemptions or preferential treatment or abatements

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to specific property, you are pushing the burden that they

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would otherwise bear over to another segment of the popu-

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lation, that is, either to diffuse or to weaken its repre-

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sentation to resist the efforts which are usually very

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laudable for the specific public purposes that are recited.

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I don't want to go — I think that I have definec

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the ares of my concern to you and there is no point in

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rehearsing, but I commend to your attention, if you want

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to look at the ludicrous, Mr. Benton gave you one bit of

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reference for license taxes, but I commend to you Section



 

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Constitutional Convention Commission (Committee Hearings, Testimony)
Volume 422, Page 798   View pdf image (33K)
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