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Proceedings and Debates of the 1867 Constitutional Convention
Volume 74, Volume 1, Debates 121   View pdf image (33K)
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and oppressive, and ought to be prohibited; that paupers
ought not to be assessed for the support of the govern-
ment, but every person in the State, or person holding
property therein, ought to contribute his proportion of
taxes for the support of the government, according to his
actual worth in real or personal property; yet fines, duties
or taxes may properly be imposed or laid witfar^a political
view for the good of the government and benefit of the
community. "
Mr. Keating offered the following as a substitute for
article 15:
"That every elector in the State, and every person
holding property therein, ought to contribute to the sup-
port of the government thereof. "
Mr. Keating could see no reason why the poll tax was
declared to be grievous. There was a large class of per-
sons who enjoyed the high privilege of being electors,
and yet paid nothing towards the support of the gov-
ernment. Many of these gentlemen went around dressed
in broadcloth and sleek hats, and swinging their canes in
such a manner as would not be attempted by plain coun-
try people like him. Many of these parties got salaries
of $1, 000 or $1, 500, and yet, owning no property, they
were beyond the reach of the tax gatherer. They were
proud of that highest privilege of a freeman—the elec-
tive franchise—and should be willing to pay for it. Other
States imposed a poll tax. The States on both sides of us
did it; Delaware did it, and Virginia did it when she had
a constitution.
Mr. Brown said the subject involved in the article un-
der consideration was of great practical importance, and
would become more so as the burdens of the people be-
came heavier. He had given this subject some attention,
and did not know why. all poll-taxes should be grievous
and oppressive. Poll-taxes, like all other taxes, might be-
come oppressive. When this clause was first inserted in
the Bill of Rights the men who declared those rights ne
doubt had great reason for it. The levying of general
taxes by poll was, of course, onerous and oppressive, and
that was a practice borrowed from Virginia when it was
difficult to ascertain property valuation, and the taxes of
121


 
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Proceedings and Debates of the 1867 Constitutional Convention
Volume 74, Volume 1, Debates 121   View pdf image (33K)
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