Poll Taxes

Poll taxes, sometimes referred to as a tax per head, represent a specific payment required from individuals to the governing body before they are able to vote in elections. Poll taxes have existed throughout history in different nations, states, and municipalities. These taxes were first initiated during times of war as a way to generate additional revenue. Sometimes, these taxes have been unfairly used against certain groups of people, chiefly to prevent their ability to vote. In the American south, before the advent of the civil rights movement, poll taxes were often used to prevent African Americans from voting. Patterns related to poll taxes occur over time and space. When objectionable, poll taxes are frequently used along with other devices, such as literacy tests, to prevent one group from voting because of their race, color, home language, or other protected status.

Poll taxes are documented in the Book of Exodus and were also found in the Middle Ages in England and France. During the time of the Roman republic, citizens had two direct taxes to pay before they were able to vote in elections. Although the Roman taxes were different from most modern poll taxes, they were highly influential. In 1695, the French assessed the capitation during wartime. This tax was used to fund the [Page 1729]French armed forces, and the tax was assessed depending upon social class. This tax was in addition to the taille, the direct tax system of France. The English also used versions of poll taxes between the 13th and 17th centuries.

Often assessed during times of war, these taxes changed so that individuals were assessed an amount based on the value of their personal property. In times of war, poll taxes were often used as a means of generating needed revenue. All areas under English control, including the American colonies, were expected to contribute to this. As a way to prevent the wealthy from shirking their responsibilities, means were devised that were intended to prevent underpayment of taxes.

The hearth tax, for example, required every homeowner to pay a certain tax based on how many hearths were in the house. After the Glorious Revolution of 1689, the hearth tax was replaced with a window tax in which tax inspectors would count windows from the outside and not have to enter the privacy of people's homes. Failure to pay one's taxes precluded one's right to vote in elections.