Dill begins to cry because of Mr Gilmer's disrespectful attitude; True.
The reason why Dill was upset and begins to cry is found in this excerpt; when Mr Gilmer started disrespecting him and the way he was called a boy and being sneered at by Mr Gilmer. He wasn't comfortable with the way he answered and he doesn't feel anyone should be speaking like that. The whole scenario makes him sick.
The complete question:
Why does Dill begin to cry?
Therefore, Dill was crying because of Mr Gilmer's attitude towards him.
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