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true with elderly renters in Baltimore. City. Any objective
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2
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analysis will show that they have less income, less
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5
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resources, less ability to bear the burden, economic burden
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4
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of tax than their fellows of similar age who own their
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5
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homes. We give tax credit for the elderly. The result is
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6
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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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