I am as much opposed to property qualifica-
tions as any one, and I shall oppose any
amendment of this bill of rights having any
tendency in that direction. But it is inconceivable
to me that we cannot grant to the
Legislature the power to lay taxes upon any
basis, which at the time the taxes are laid,
circumstances may render proper. A great
deal has been said about the rich and poor in
connection with this question. Now I am
not for giving to the Legislature this power
because I want to oppress the poor; I do it
because in this time of heavy taxation, such
as this nation has never before known, I am
for enlarging the basis of taxation in every
way it can be justly and properly enlarged.
It is not the poor upon which this so-called
oppression will fall; but those who arein any
other position than that of poor men: the
straggling, way-faring, temporary, and in
many cases, rich population of this State,
people who have amassed fortunes, and can
well afford to pay any amount of Federal and
State taxation. I am not for leaving it within
the power of the Legislature to tax the poor
man within an inch of his life, if I may use
the expression; but I am in favor of giving
the Legislature the power to make those other
persons toe the mark, and contribute to the
support of the Government,
As fur any talk aboutgoing before the peo-
ple, I am willing to go before the people upon
that question. You cannot oppress men with-
out property by saying that they shall pay
taxes; because if they have no property of
course they cannot pay a tax. The only
practical effect of the proposition of the gen-
tleman from Baltimore city (Mr. Daniel) is to
introduce another element into the basis of
taxation, which can be made available to
lighten the burdens upon the holders of tax-
able property.
It has been gravely argued by gentlemen
here, that this provision laying down the
principle of the oppressiveness of taxation by
the poll is so ancient, so venerable, so backed
up by the authority of great names and bet-
ter times than ours, that we ought not to
touch it, as by repealing it we would be in-
troducing a new element into our State, a
system of law under which our people have
never lived. Why, sir, we live under that
system of law now; we now live under a
Government whose Legislature has the right
to impose a poll tax. The Constitution of the
United States does not deny to Congress, but
impliedly and expressly grants to it that
power, in the clause wherein it says that a
capitation tax shall not be laid except so
and so. So we are at this very day living
under a Constitution by whose operation the
Congress of the United States is expressly in-
vested with the power at any moment it
chooses, to lay upon our people this very tax,
which gentlemen here argue it would be op-
pressive for our State Legislature to impose. |
That clause will be found in article 9 of the
Constitution of the United States,, section 5,
which says:
"No capitation or other direct tax shall be
laid, unless in proportion to the census," &c.
That is the law of the General Government
now; the provision under which the Con-
gress of the United States exercises its power.
Mr. SANDS. I wish to express just one
thought suggested to me by the remarks of
the gentleman who last addressed this house.
Outside of that, I will adopt the remarks of
the gentleman from Montgomery (Mr. Peter)
as mine, I endorse them so heartily. The
gentleman from Prince George's (Mr. Belt)
says that you cannot oppress the poor man
by levying upon him a tax which he cannot
pay. I beg leave to differ from that opinion.
I think of all feelings that any man in this
world can be called upon to endure, the feel-
ing of being a debtor and not being able to
pay, is the worst. Suppose you impose upon
the poor man a tax of one dollar a year, and
he is compelled to meet the assessor and his
neighbor day after day with the feeling that
he is a debtor to the State to the amount of
one dollar. Sir, I would not have that man's
feelings for $500, or even $1,000 a year.
Feelings are things in this world that go a
great way towards the question of happiness
and misery; quite as much as meat and bread.
I think with Solomon, that a pot of herbs with
content, is better than a stalled ox with hatred
or any other such feeling,
How many thousands of dollars would be
put into the treasury of the State, could be
collected in this way, and for what purpose?
The purpose of providing for schools, is the
only one urged in its justification. Now we
have been assured, and it is the fact, that the
State has already an abundant fund, for this
purpose, and all we have to do, is to provide
means for making that fund available. I of
course, admit the plain proposition that if a
man has not a dollar in his pocket you can-
not make him take one out; but you can
make him feel the worse for not having it
there.
I have been looking over the Constitutions
of many of the States, and I find that when-
ever there is a poll or capitation tax provided
for, the payment of that tax is a condition
upon which a man is allowed to vote. Wheth-
er the people of Virginia vole now without
paying their tax, I do not know But unless
they are now voting under a Constitution
later than 1834, they are still voting under a
property qualification.
Mr. PUGH. They are voting now under a
Constitution nearly twenty years latter than
that—of 1851.
Mr. SANDS. The Constitution of 1834 is
the latest which I have at hand.
Mr. PUGH. The gentleman has my assur-
ance of the fact.
Mr. SANDS. Certainly; I do not dispute |
