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Article 15 of the Declaration of Rights, appearing herein on page 1, has been amended. (See Chapter 390 of the Acts of 1914, and the subsequent election, showing adoption of the amendment by the people.) It now reads as follows:
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; that the General Assembly shall by uniform rules, provide for separate assessment of land and classification and sub-classification 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 respective 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 the political view for the good government
and the benefit of the community. This Article, together with Chapter 841 of the Acts of 1914, and Chapter 629 of the Acts of 1916, was construed by the Court of Appeals in Leser et al. vs. Lowenstein et al., reported in the Daily Record, September 19th, 1916.
CONSTITUTION OF MARYLAND*
DECLARATION OF RIGHTS.
Art. 14. That no aid, charge, tax, burthen or fees ought to be rated, or levied, under any pretense, without the consent of the Legislature.
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 proportion 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. 38. That every gift, sale or devise of land to any Minister, Public Teacher or Preacher of the Gospel, as such, or to any Religious Sect, Order or Denomination, or to or for the support, use or benefit of, or in trust for, any Minister, Public Teacher, or Preacher of the Gospel, as such, or any Religious Sect, Order or Denomination, and every gift or sale of goods, or chattels, to go in succession, or to take place after the death of the Seller or Donor, to or for such support, use or benefit; and also every devise of goods or chattels to or for the support, use or benefit of any Minister, Public Teacher or Preacher of the Gospel, as such, or any Religious Sect, Order or Denomination, without the prior or subsequent sanction of the Legislature, shall be void; except always, any sale, gift,
* Ratified by people September, 1867. † State vs. Mayhew, 2 Gill 487.
Eagan vs. Charles Co., 3 H, & McH. 169; Tax Cases, 12 G. & J. 17; Westminster vs. Westminster Savings Bank, 92 Md. 64; Carstairs vs. Cochran, 94 Md. 500; Corry vs. Baltimore, 96 Md. 320; Baltimore vs. Johnson, 96 Md. 737 ; Baltimore vs. Safe Deposit & Trust Co., 97 Md. 662. Maryland Trust Co. vs. Baltimore. 125 Md. 40.