Leatherwood v. State

It is written that "Freedom is Not Free.” 1 In fact, to remain "free” often costs dearly. Not only must a military force be maintained, local, State, and federal governments operated, but schools, fire protection and police protection must all be supported.

For its part, the State government may not simply print a form of currency to pay for the operation of the various State agencies, all of which exist for the benefit of all the people of the State. Consequently, to obtain adequate funds to carry out its mission, the State imposes divers taxes.

One type of tax that the State of Maryland has…