Weil v. Supervisor of Assessments

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 years of Age and upwards” varying according to their worth. Differences of opinion as to what constitutes equality continue on into the present and produce this litigation.

Appellants…