47

The greatest abuse, however, in issuing licenses is that to female
traders. More than 55% of licenses issued in Baltimore County in
1915 to traders of all kinds and classes are to female traders, and
the percentage in Baltimore City is about 52%. The figures speak
volumes as to this abusa Female traders' licenses should be abol-
ished and all traders, whether male or female, should be on an
equal footing.

In order to cause a more equitable distribution of the license
burden, the Commission recommends that the present rates be
changed and the following rates imposed:

If the stock in trade is

	Less	than $1,000				the	annual	charge	be $12
	More	than 1,000 and	less	than	$2,500				18
		2,500			5,000				24
		5,000			10,000				36
		10,000			25,000				50
		25,000			50,000				100
		50,000			75,000				150
		75,000			150,000				200
		150,000			250,000				250
		250,000			350,000				300
	Over	350,000							400

The application of these rates will cause a more equitable dis-
tribution of the license burden.

HOUSEHOLD FURNITURE
Exemption of, When Assessed Value Is $500 or Less

Under the provisions of the Acts of 1914, Chapter 467, the
assessment of all household effects to the amount of |500 or less
was abated throughout the State for State and local taxes. The
operation of this Act resulted in releasing property to the assessed
valuation of $18,741,867 from the operation of the tax levy; here-
with will be found a compilation by counties showing the amount
of household furniture assessed for the year 1914, the amount of
the assessment for the year 1915, the amount abated, the number
of accounts in 1914 and the number of accounts in 1915.

The Commission recommends the repeal of the above Act of
1914, Chapter 467, and the passage of an Act providing for exemp-
tion of f 100 instead of f 500.