Maryland Code § CONST-DR-15

Section CONST-DR-15
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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 the separate
assessment, classification and sub-classification of land, 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
within each class or sub-class of land, 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 a political
view for the good government and benefit of the community.

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