The second attempt was in 1868. In their petition, the townspeople claimed that Rock Hill had over 300 residents, "eleven stores, two churches, two bars, two hotels, two carriage shops, three blacksmith shops, three shoe shops, one tannery, one cabinet shop, and elementary schools for white girls and boys." The petition was signed by 48 men, most relative newcomers to Rock Hill, with only a few members of the old, established, landed families. The larger landholders opposed incorporation because of the taxes it would bring. They filed a counter-proposal which claimed that there were only 100 residents, many of them temporary. The situation was a strong indication of the changes Rock Hill experienced as it transitioned from mostly farms to a business community. Ultimately, the state legislature did not act on either petition and Rock Hill was still not incorporated.