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Proceedings and Debates of the 1867 Constitutional Convention
Volume 74, Volume 1, Debates 123   View pdf image (33K)
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ing to his worth in real and personal property. The bur-
den of taxation has always borne heaviest upon him who
is least able to bear it. Speaking for the toiling millions,
he would say that the assertion that they contribute
nothing towards the support of the government is not
founded on reality. Every man who occupies a house or
boards, does it indirectly, if not directly.
Without further action, the Convention adjourned.
FOURTEENTH DAY.
ANNAPOLIS, SATURDAY, MAY 25, 1867.
The unfinished business being the consideration of the
Declaration of Rights, was then proceeded with, Art. 15
being under consideration, which is as follows:
"Art. 15. That the levying of taxes by poll is grievous
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 with a political
view for the good of the government and benefit of the
community. "
The pending question was on the amendment of Mr.
Devries to strike out so much of the article as relates to
the prohibition of a poll tax.
Mr. Carter was opposed to striking out. He did not
care what the practice was in Delaware or anywhere else.
It was not the practice here, and he was opposed to inno-
vation. It would have no practical effect at any rate.
The revenue that would be derived from this new system
would not be worth while to start out on this new theory
at this late day. The tax could only be imposed on elect-
ors and would open the door to fraud and competition on
the part of political organizations.
Mr. Brown rose to a personal explanation. He did not
say yesterday that the only subject-matter left for taxa-
tion by the State was real estate. He did say, however,
that it paid more than its share of taxes. Personal prop-
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Proceedings and Debates of the 1867 Constitutional Convention
Volume 74, Volume 1, Debates 123   View pdf image (33K)
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