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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 2   View pdf image (33K)
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2 CONSTITUTION OF MARYLAND.
DECLARATION OF RIGHTS.*
Art. 5.
See notes to article 15, section G of the Maryland Constitution.
Art. 8.
The act of 1916, chapter 466, directing the county commissioners of
Allegany County to levy a certain sum of money and pay the same to the
sureties of a county tax collector, held invalid under this article. Harris
v. Allegany County, 130 Md. 491.
To the last note to this section on page 5 of volume 3 of the Annotated
Code, add Harris v. Allegany County, 130 Md. 491.
Art. 14.
The question of what rights in general the state roads commission can
exercise over corporations using the state highways in carrying out their
corporate purposes, mooted but not decided. State Roads Commission v.
Postal Tel. Co., 123 Md. 75.
Art. 15. That the levying of taxes by the poll is grievous and
oppressive, and ought to be prohibited; that paupers ought not to be
assessed for the support of the Government; but every person in the
State, or person holding property therein ought to contribute his propor-
tion of public taxes for the support of the Government, according to
his actual worth in real or personal property; yet fines, duties or taxes
may properly and justly be imposed, or laid with a political view for
the good government and benefit of the community.
[Art. 15. That the levying of taxes by the poll is grievous and oppres-
sive and ought to be prohibited; that paupers ought not to be assessed for
the support of the Government; that the General Assembly shall, by
uniform, rules, provide for separate assessment of land and classification
and sub-classifications of improvements on land and personal property,
as it may deem proper; and all taxes thereafter provided to be levied
by the State for the support of the general State Government, and by
the counties and by the City of Baltimore for their respective purposes,
shall be uniform as to land within the taxing district, and uniform
within the class or sub-class of improvements on land and personal
property which the respecting taxing powers may have directed to be
subjected to the tax levy; yet fines, duties or taxes may properly and
justly be imposed, or laid with a political view for the good govern-
ment and benefit of the community.]+
This section is to be construed prospectively. The provision of this sec-
tion to the effect that taxes hereafter provided to be levied shall be uni-
form as to land within the taxing districts, refers not to assessments, but
to future levies. The provision to the effect that the general assembly
*All amendments to all existing articles of the Declaration of Rights are printed
in brackets following the article as it stood prior to the amendment. For the
full text of the Declaration of Rights and constitution (as they stood prior to
the amendments herein contained), annotated, see page 1 et seq. of volume 3 of
the Annotated Code.
+Thus amended by the act of 1914, chapter 390, ratified November 2, 1915.


 
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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 2   View pdf image (33K)
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