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The President appointed as the committee Messrs.
Barnes, Wethered, Garey, Nelson and Tarr of Caroline.
Section 47 was read, which provides that all persons
shall pay taxes in the place where they reside for the
greater part of the year.
Mr. Buchanan said this was purely a legislative matter,
and moved to strike out the entire section.
Mr. Brown said it was well known that a large amount
of property in the city of Baltimore escaped taxation,
and some of it escaped even county taxation. There were
a number of gentlemen who had their warehouses in the
city of Baltimore, derived their revenue from business in
that city, yet for a short period in the year took them-
selves to Baltimore county to escape the hot weather and
the burdens of taxation—some of them to the neighbor-
hood of the gentleman from Baltimore county, (Mr.
Buchanan. ) This was not just; the taxes in the city of
Baltimore were very high, $1. 43 on the $100 this year.
Mr. Barnes—And $250, 000 unprovided for.
Mr. Barry asked if they were legislating for Baltimore
city.
Mr. Brown said they were legislating for the whole
State, for Baltimore city and Baltimore county. Many
of the wealthy citizens of Baltimore had residences in
Baltimore county, where they resided a few months of
the year, and then claimed these country residences as
their domicils, and although they did business and had
the bulk of their means in Baltimore, they escaped city
taxation. This was not just to the other taxpayers of the
city. His friend, (Mr. Barry, ) asked if they were legis-
lating for Baltimore city, but this was a matter in which
the whole State was concerned, as the city of Baltimore
paid such a great proportion of the State taxes. A large
amount of taxable property in the city is personal prop-
erty, and the amount which escapes taxation can be
counted by millions. He expected to be met by the objec-
tion that this was a legislative matter, and beneath the
dignity of the Convention, but he maintained that it was
just as proper for the Constitution to fix the domicile of
the taxpayer as of the voter, and there was no reason
why it should not be put there.
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