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LAWS OF MARYLAND.
CHAPTER 488.

AN ACT to create a commission to inquire into
and ascertain facts concerning the subject
of taxation and to make a report to the next
General Assembly of Maryland.

WHEREAS it is complained that taxation is
unequal; that much property required by law
to be taxed escapes; that some persons are
made to contribute an undue and oppressive

Preamble.

proportion to the public revenue; that State,
county and municipal taxes as at present im-
posed put onerous burdens upon the people ;
that the existing system of taxation often works
injustice; and that the attempt to enforce it
strictly materially injures and threatens to
destroy the industrial and commercial inter-
ests of the -State; and

Preamble.

WHEREAS it is claimed that some of the States
have made changes in their systems of taxa-
tion which have proven in their operations
satisfactory to the taxpayers without detri-
ment to the revenues of the States; and

WHEREAS the subject of taxation is exten-

Preamble.

sive and intricate, and the public and private
interests involved therein are great, making it
important that in dealing therewith thorough
investigation, full information and mature de-
liberation should he had; therefore,

SECTION 1 . Be it enacted by the General As-
sembly of Maryland, That the Governor of
the State shall immediately after the passage
of this act appoint four persons who, together

Tax Commis-
sion.

with a fifth, to be elected by themselves, as
hereinafter provided, and who shall be their
Secretary, shall constitute a commission to be
called "The Maryland Tax Commission;'' said
Commissioners shall hold office for two years
from the date of their appointment, and ex-
cept said Secretary, shall serve without com-