cuniary contributions, of whatever name,
which a government may impose on the peo-
ple for the service of the State, and the words
"duties, imposts, and excises," are synony-
mous with taxes. They have no absolutely
distinct, meaning, except that the word "du-
ties" Is generally used in the sense of the
word "customs," or a tax on the importa-
tion of merchandise or other property, while
the word "excises" is applied to inland im-
posts. Taxes are direct or indirect. Indi-
rect taxes must be uniform, and as the Consti-
tution requires all direct taxes to be appor-
tioned, it is evident that those only can be
considered direct which can be apportioned
among the people of the different States with
fairness.' '
Note 4, from Smith's Wealth of Nations,
says:
"The impossibility of taxing people in
proportion to their revenue, by any capita-
tion, seems to have given occasion to the in-
vention of taxes upon consumable commo-
dities; the State not knowing how to tax
directly and proportionably the revenue of
its subjects, endeavors to tax it indirectly by
taxing their expenses, which it is supposed,
in most cases, will be nearly in proportion to
their revenue. Their expense is taxed by
taxing the consumable commodities upon
which it is laid out."
According to the principles laid down here,
be takes it for granted that in these present
days of enlightenment on the subject of taxa-
tion it is a matter of impossibility that any
fair taxation can be made by capitation. I
will not dispute the principle that a fair taxa-
tion might be made upon income; but I con-
tend, and I shall insist, as long as I am able
to raise my voice on this floor, upon having
that old landmark, that there shall be no poll
tax in the State of Maryland. Our tore-
fathers said it was grievous and oppressive ;
and let us reiterate their language to-day.
Let us say to our constituents, and especially
to the poor, who generally have few to speak
for them, that we will protect their rights,
that we will defend them from a Legislature
that might, perhaps, be influenced by outside
pressure. Let us give no such power to
bodies that meet here and legislate in great
haste and very often with little caution. Let
us reserve that power by this instrument.
Let this instrument say to the Legislature,
You shall not step beyond these bounds.
I can see no difficulty in making some
amendment to this article, or to the article
which the committee reported, giving the
Legislature the power to impose a tax upon
the income of individuals where that income
exceeds a certain amount. But whenever
such an amendment is offered, let it have such
an amount within itself as will first supply
the wants of the family. Let the wants of
the wife and the children be first supplied,
before we impose a tax for the government, |
and more especially in these times when we
must all expect to be overburdened with taxes.
The man that now has a humble cot and a
few acres will find it as much as he can do to
meet the heavy taxes which will be put upon
him for the articles which he consumes in
daily life, without paying a poll tax.
1 could not consent to see a taxation go
forth in this State which would make any dif-
ference between the peasant in his lowly cot-
tage and the prince in his palace. Such tax-
ation is unfair. It is unjust, it is grievous
and oppressive. Let us endeavor to do justice
to each man. Justice will stand though all
things else fail us. It is mighty, and like
truth it will prevail. Let us not have it
thrown up to us hereafter as a taunt and a
by-word, You placed us in the hands of a leg-
islative body; you disposed of our rights and
our privileges; you sold us by a capitation
tax. Let our children, yea, let the children
of the poor, say to us, You, gentlemen, have
done right, in preserving this article of the
bill of rights of this State. I conceive
that were I to express any other opinion on
this subject, I should do it with feelings of
malice, with feelings actuated by unfair and
unjust principles towards the people whom 1
represent.
Mr. NEGLEY, I started out yesterday in my
opposition to any alteration of this article,
upon the ground that a poll tax was a voting
tax. I am supplied this morning, by the
gentleman from Somerset (Mr. Jones,) who
has taken the position that it is not a voting
tax, by an authority that makes it as plain as
the sunshine at noon-day. The very men
who framed the Constitution of 1776 describe
and fix their meaning of the word "poll;"
and they say it is a voting tax. It is in one
sense a capitation tax, but it is a voting tax ;
and it is in that sense that they introduced it
into the original Constitution of Maryland in
1776. Here are the words:
" That every person who shall offer to vote
for delegates, or for the electors of the Senate,
or for the sheriff, shall (if required by any three
persons qualified to vote) before he be admit-
ted to poll, take such oath or affirmation of
support and fidelity to this State as this Con-
vention or the Legislature shall direct.'
[Convention of 1776, page 359.]
It is used therefor the word "vote." Too
cannot substitute for it, and make sense, the
word "head" or any other word. Suppose
we undertake to substitute the word " bead."
What sense does it make? "Shall, it re-
quired by any three persons qualified to vote,
before he be admitted to head, take such oath
or affirmation of support and fidelity to this
State," &c. No, sir; it means "vote," and
it was inserted there to prevent tautology,
the word ''vote" having been used immedi-
ately preceding. What did our forefathers
mean then when they put their seal of con-
demnation upon all poll taxes? They meant |
