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erty is of so fluctuating a character, and much of it is so
hard to find, and the assessment laws are so imperfectly
drawn and badly executed, that a large amount escapes
taxation altogether. All the great sources of indirect tax-
ation are in the hands of the general government. The
excise tax and the impost duties are levied by the general
government. The operation of all these combined is to
throw the great burden of State taxation on the landed
interests. In view of this, he thought a small poll tax
might be properly levied on the able-bodied men of the
State.
Mr. Gill urged that they alter in no material way any of
the provisions of the Bill of Rights or Constitution of
1851, unless such alteration be essential to accomplish the
great objects of this Convention. In his opinion, they
were to redress the wrongs done by those who, during
the terrible war now happily ceased, usurped the powers
which belonged to the people of Maryland, adopting a con-
stitution in 1864 which established an oligarchy in the
State. But if they find that, owing to the changed con-
dition of the country, or essential alterations in our own
State, or of a more enlightened spirit, things of the past
(however venerable because of antiquity) require reform,
they should not then hesitate to act. With regard to the
article under consideration, he was inclined to the opinion
that it will be best to adopt it as reported. He found it
to have been in all our constitutions, and although in
1851, and again in 1864, it was assailed, yet it has re-
mained intact from the beginning to this time. The
adoption of the proposed change would give our enemies
in the State a great advantage over us. We all under-
stand this, and although he would not be deferred, by an
apprehension of what they may do, from any action he
may consider incumbent from a sense of duty or right,
yet he would be so far guarded as not to introduce issues
which he did not consider essential. For his own part, he
believed that if the restriction against a poll-tax be re-
moved, no Legislature would exercise the power of im-
posing such a tax, and that we would incur all the odium
arising from the removal without deriving any benefit
therefrom. The question, however, still exists, whether
the declaration in the proposed Bill of Rights that a poll-
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