equally strong, he was wholly opposed to the pro-
position. He knew many respectable men—men
of the purist virtue and highest intelligence,
who are utterly opposed to the accumulation of
a large surplus in the treasury. Because it will
tend to legislative corruption and induce an ap-
plication of the surplus means to other purposes
than the extinguishment of the State debt, which
is beyond the reach of the state for many years,
and not redeemable at the pleasure of the State.
There are other equally virtuous and intelligent
citizens who hold that it is the duty of the pre-
sent generation to provide an ample fund to meet
the interest on the State debt, but as all the bene-
fit of the public works is to be felt in the future.
that future should provide for the payment of the
debt from the profits of the work.
It was not necessary for him at this time to
indicate his opinion. Whenever the propel lime
should arrive for the explanation, he would be
prepared to make it, but it was not in place now
and here. We are here to make a Constitution.
We have nothing to do with a tax system. He
would now say, that if you adopt so many unex-
pected articles, you may prevent the adoption of
the Constitution by the people. If such a principle
as is now offered, be admitted it would go as
far towards the defeat of the Constitution, as any
proposition can.
Many held the doctrine that we ought not to
impose any tax beyond what necessity requires.
There are many who calculate that if the estimate
of the treasurer be correct, there will be in
the year 1853, a great surplus, and if we leave
that surplus to accumulate, year after year, it
will open the way for gross frauds and corrup-
tions. He implored the Convention, therefore,
not to suffer itself to be drawn away from the
path of duty, by the interposition of extraneous
subjects. Let us put as strong a guard against
involving the State in debt, or against new works
of internal improvement. We may go the ut-
most length, in reference to thole subjects, and
rest assured that it will be sustained by the voice
of the people. But be would again implore it not
to meddle with the tax system. He was in favor
of the payment of the public debt, but he was
opposed to meddling with the lax system.
And in conclusion he would say, that he
thought whilst the gentleman from Anne Arun-
del, (Mr. Donaldson,) was enumerating the
gentlemen, who were entitled to such high honor
for the part they had born, in sustaining the
State's credit, he might, with some propriety,
hive referred to Col. Carmichael, of Queen
Anne's. Mr. Bowie, it is true, reported the
first tax law, but it was wholly inadequate.
Col. Carmichael succeeded him, as chairman of
the committee of ways and means, at its next
session. He recommended an increase in the
rate of tax, even a much larger rate than was
carried by the legislature, and under that rate it
is, that our treasury has proved so flourishing.
He begged further to say, that he had never
intended to intimate to the gentleman from Kent,
(Mr. Chambers,) that the legislature had the
nerve at the session of eighteen hundred and thir-
ty-nine, to provide for a direct tax. On the con-

trary, it had not the nerve. He had desired to
sustain the course indicated by the Governor, but
the legislature would not sustain him, (Mr. S.)
Mr DONALDSON said, he had no intention of
detracting from the merit of Mr. Carmichael, or
any body else, nor had he pretended to enumer-
ate all those who had assisted in retrieving the
credit of the State. But the gentleman from
Queen Anne's, (Mr. Spencer,) was mistaken in
assigning to Mr. Carmichael the honor of estab-
lishing our system of direct taxation. The law
establishing that system, was carried through the
Legislature at March session, 1841, by the late
Robert W. Bowie, and what the Legislature did
the next session, when Mr. Carmichael, was
chairman of ways and means, was to add five
cents of tax on the hundred dollars to the twenty
cents provided by the first law.
Mr. SPENCER interposed to say that he did not
mean to be understood as claiming for Mr. Car-
michael the credit of establishing the system,
but as adding to the amount of taxes so as to
make it more efficient. Mr. C. had himself pro-
posed to raise the rate even higher than twenty-
five cents.
Mr. DONALDSON said, that Mr. Carmichael cer-
tainly deserved credit for a course so manly, and
he awarded it to him cheerfully.
Mr. CHAMBERS. The gentleman from Anne
Arundel, was called upon by the gentleman from
Baltimore, [Mr. Presstman,] to answer a ques-
tion. Is it his intention to answer it? for, if so,
I have another question to ask him.
Mr. DONALDSON. The gentleman from Balti-
more rose immediately on my taking my seat, for
the purpose, as he said, of asking me a question.
After asking it, he made a speech himself, and,
in conclusion, again put the question to me, and
called for a reply. As bound, in courtesy, I was
about to answer, but was anticipated by the gen-
tleman from Queen Anne's, who got the floor.
Mr CHAMBERS. The question I ask is, what
is the ratio between the value of the works of in-
ternal improvement, to the city of Baltimore.
and her expenditures therefor, as compared to
the ratio between the value of the same works
to Kent county, and the taxes paid by that coun-
ty?
Mr. DONALDSON. In answer to the gentleman
from Baltimore, he would say, that though the
taxes are uniform, the greater portion of revenue
is of course derived from that part of the State
where the most wealth is concentrated, and
where the largest business is transacted. The
rich man pays a larger amount of taxes than the
poor man, yet the tax is uniform, and each pays
in proportion to his substance. This compari-
son applies to Baltimore and the other parts of
the State. In reply to the gentleman from Kent,
he had only to say, that every member of this
Convention must be sufficiently conversant with
the history of our internal improvement system,
and its operation, to answer the question for him-
self.
Mr. MERRICK made some remarks, which will
be published hereafter.
Mr. BROWN said the real question before the
Convention was, will you, by putting this feature