The constitution prohibits special, local and retroactive legislation, legislation impairing the obligation of contracts, and legislation levying a poll tax for county or state purposes or a tax on state, municipal and public school bonds (amendment of 1905), and it limits the amount and specifies the character of public debts which the legislature may contract.
The legislature has the right to make the payment of the poll tax a requirement for voting, but no such provision is in force.
The right of suffrage is given to every male citizen of the United States who has attained the age of twenty-one years and has been a resident of the state for one year, provided he has paid his poll tax and has not been convicted of bribery, larceny or other infamous crime.
Any subdistrict, town or city of the fifth or sixth class may provide for a graded school by voting for an ad valorem and poll tax which is limited as to amount.
He cynically avowed a greater liking for the poll tax paid by the Christian than for his conversion.
As the conquerors swept away the Roman fiscal system, which the Visigoths had retained, and replaced it by a poll tax (which was not levied on old men, women, children, cripples or the very poor) and a land tax, the gain to the downtrodden serfs of the fisc was immense.
The discontent of the rural labourers and of the poorer class of craftsmen in the towns, caused by the economic distress that followed the Black Death and the enactment of the Statute of Labourers in 1351, was brought to a head by the imposition of a poll tax in 1379 and again in 1381, and at the end of May in the latter year riots broke out at Brentwood in Essex; on the 4th of June similar violence occurred at Dartford; and on the 6th a mob several thousands strong seized the castle of Rochester and marched up the Medway to Maidstone.
All persons otherwise qualified may place their names on the voting register, provided they can read and write any section of the constitution in the English language and have paid on or before the ist of May the poll tax for the previous year.
A poll tax is required of all males between the ages of 21 and 60 years, one half of which goes to the county in which it is collected and the rest to the state.
Revenues for the support of the government are derived from the following sources: the general property tax, the poll tax (the proceeds of which accrue to the county in which it is collected), the inheritance tax, corporation taxes, business taxes and licenses and fees.