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Mr. Gilmer is the prosecutor who faces off against Atticus in court. Scout thinks their rivalry is strictly a legal one, but Dill notices something else: while Atticus treats all the witnesses, even the Ewells, with respect, Mr. Gilmer treats Tom Robinson with a rudeness and contempt he doesn't show to the white witnesses.
We only see Mr. Gilmer in court, so it's hard to say if he really sees Tom that way or if he's just putting on a show to win his case. But we're guessing that it's not just for show.