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No one would say that it was fair for a man to escape
taxation in the place where he really lived, by living in
another place for a month or two in the year. He did
not believe that this matter could be reached by legisla-
tion. When mayor of the city of Baltimore, he had in
his message to the city council referred to it, and urged
the importance of legislation, but nothing had been done,
and he was compelled to believe that nothing would be
done, unless this Convention did it. In Boston the law-
was that a man should be taxed where he resided on the
first of January, and this would meet the case, as he be-
lieved all these wealthy citizens resided in Baltimore on
the first of January. Baltimore county received great
benefit now from its proximity to the city, as many of
the people of Baltimore lived there all the year. The
county could tax them, but it was not generous in the
county to desire to tax those who were only temporarily
there.
Mr. Wethered said this section would work great in-
jury to his constituents. All those who might go to the
city to go into business, or to educate their children, would
have their stocks pounced upon to support the extrava-
gance of the city officials.
Mr. McKaig said he was a citizen of Allegany, but a
property-holder in Baltimore city, and he maintained that
a great fraud was committed on him. Mr. A. B. claimed
residence in Frederick county, and was taxed $40, 000 on
his gas stock, when it ought to be taxed millions. Mr. C.
B. claimed to live in Baltimore county, he was worth five
millons, and returned an income of $268, 000, yet he paid
taxes to about one-tenth the amount that he ought to pay.
He (Mr. McK. ) did not do this, but paid $1. 43 on the $100.
The practice of these people in claiming residence in Bal-
timore, Carroll, Frederick or other counties by people
who made their money in Baltimore, was a huge swindle,
it was a lie, and he did not care who was offended. These
people received the benefit of the police protection for
their property in Baltimore, and should contribute to pay
the expenses.
Mr. Barry said the whole thing was a blow at Balti-
more county, and the argument of the gentleman from
Baltimore, (Mr. Brown, ) that it was for the benefit of the
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