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WEIL v. SUPERVISOR OF ASSESS

[No. 398, September Term, 1971.]

266 Md. 238 (1972)

292 A.2d 68

WEIL ET AL. v. SUPERVISOR OF ASSESSMENTS OF WASHINGTON COUNTY

Court of Appeals of Maryland.

Motion for rehearing filed July 25, 1972.

Denied September 11, 1972.

Attorney(s) appearing for the Case

Roger D. Redden, with whom were Piper & Marbury on the brief, for appellants.

William J. Rubin, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ., and IRVING A. LEVINE, Associate Judge of the Sixth Judicial Circuit, specially assigned.

SMITH, J., delivered the opinion of the Court.

H.H. Walker Lewis in his article Equality in Property Assessments, 9 Md. L. Rev. 246 (1948), tells us that the Maryland Constitution of 1776 established equality as a basic principle of property taxation, brought about by such pre-1776 actions as the Act of 1756 which "placed twice as heavy a tax on the property of papists as on that of non-papists." That act also placed a "duty on all Bachelors of twenty-five...

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