Mr. DENNIS. As to it being grievous and
oppressive, all taxes are grievous and op-
pressive. I never saw a man in my life who
did not consider it a hardship to be taxed.
But it is one of those grievances we must all
submit to. The question is, whether every
one should not contribute according to his
means. If he has not means in one form,
and has means in another form, I hold that
he should contribute for the support of the
government from the means that he has.
Mr. MILLER. The course of this debate
has at least shown one gratifying result; that
there may be matters about which we differ
by other than political lines; for those who
advocate and those who oppose the amend-
ment, seem to belong to each political party
of this body,
The gentleman from Somerset who has last
spoken, (Mr. Dennis) has very properly
stated, that the question before the Conven-
tion now, is not whether a poll tax shall be
laid, but whether we shall for all time to
come prohibit the Legislature, who will be
elected by the same constituency that have
sent us here, from ever imposing such a tax.
That is the true question before this Conven-
tion The members of the Convention who
framed the original bill of rights in 1776, de-
clared as a general proposition, that the levy-
ing of a poll tax was grievous and oppres-
sive. The gentleman from Prince George's
(Mr. Marbury) asked if that did not demon-
strate that the history of the world down to
that time bad always shown that the levying
of a poll tax was grievous and oppressive.
Not so. That is not a proper reading of the
history of our country; for most of the colo-
nies or States who achieved our revolution
gave their Legislatures at that very time
the power to impose just such a tax, thus de-
claring that in their judgment it was not
grievous and oppressive.
Mr. MARBURY. The gentleman has misun-
derstood me. I did not say that it was the
opinion of men generally that the proposed
tax was grievous and oppressive, but that
the experience of those who framed our bill
of rights had convinced them that it was
grievous and oppressive, and ought to be
abolished. I should like to ask another ques-
tion. The gentleman says that he does not
intend practically to apply this principle now.
I think he said in the argument the other day,
that he thought we ought to have everything
which was required by the necessities of the
country. Would the gentleman representing
this county in the Legislature, move, with
that view, to exercise the power to levy a poll
tax upon his constituents?
Mr. MILLER. If necessity required it, I
most certainly would. If necessity required
the levying of a poll tax upon the people of
Anne Arundel county, I know there is patri-
otism enough in my constituents to come up
manfully and pay the tax. |
1 was saying that the fact stated in our bill
of rights of 1776, by those who framed our
Constitution of that day, that the levying of
taxes by the poll is grievous and oppressive,
is not historically true, excepting so far as
their judgment in reference to the people of
the State of Maryland is concerned; because
it is an undoubted fact in history, that in
most of the colonies that were engaged in the
Revolution, and in many of the States down
to the present day, they levy capitation taxes
upon the people. They do not consider it
grievous and oppressive. As a general fact,
therefore, applicable to the people of all the
States, as a universal proposition to be laid
down, it is not true, and this Declaration of
Rights does not prove it to be true, that cap-
itation taxes are grievous and oppressive.
One word further. The reason why I vote
for this amendment, or for giving the Legis-
lature the power to levy a poll tax hereafter,
at any time when the necessities of the State
and the country are such that we shall be
compelled to resort to that system of taxation,
is this: We may shut our eyes to it as much
as we please, but the days of heavy taxation
upon the people of this State and of this
country, are inevitably coming. I hope it
may not be so, but I fear the time will come
when we shall be taxed almost to the extent
of taxation in England; where, as Sidney
Smith says, everything was taxed, from the
ribbon that decked the bride to the brass nails
that were driven into the coffin of the dead. 1
am for giving the Legislature, who shall come
after us, the power, if necessary requires it, to
levy such a tax as this. I believe that it will
be, when levied, a just tax, and will reach a
class of citizens who are abundantly able to
pay taxes and who pay nothing now. 1
willingly leave the mode of levying the tax
altogether to the discretion of the Legislature,
What I say now is, do not restrict, do not
prevent the Legislature from exercising that
power if they see fit. It is, therefore, for the
purpose of enlarging the basis of taxation,
the means of raising a revenue, for the pur-
pose of paying a given burthen of taxes that
must be paid, that I am in' favor of the
amendment.
I know the operation of the tax laws, as
they have operated in this State hitherto ;
and I know that a large part of the property of
the State does not go on our assessors' books,
or contributes to the payment of taxes. It is
almost impossible for assessors to find out
and obtain the actual value of a man's prop-
erty, real or personal. He has it invested in
such way and in such manner as either, under
the existing laws, to be exempt from taxation,
or it is secreted and unknown to the assessor.
But when a poor man has a house and a lot,
and a cow, and a horse, the assessors can go
and see them, and they will always put them
down on their assessment book, and he is
compelled to pay taxes on that property; |
