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Poll tax

A poll tax, also known as a capitation tax or head tax, is basically a fixed amount which is levied as tax on an individual according to the census, as against a tax on income. Poll taxes used to be sources of revenue for governments prior to the 19th century. Payment of a poll tax was required to cast votes in USA that was primarily to disenfranchise the poor such as Native Americans, African Americans and the Irish (white people who were non-British). Poll taxes were levied in the United Kingdom by John of Gaunt in the 14th century and Margaret Thatcher more recently in the 20th century.

The word ‘poll’ is derived from the English language and meant ‘head’, hence a per-head (per person) tax. Although in the US, the term implies a fixed tax for the purpose of voting. Since voting has always involved a head count and “going to the polls” has become a common term for voting, the phrases origins in America have become somewhat blurred.

The poll tax, in terms of capitation, has been an important aspect in the sphere of taxation in USA and in income tax being adopted as a source of revenues for the government. These days, however, the requirement of payment of poll tax prior to voting is more commonly acknowledged in USA where it was used in the Southern states at the turn of the century, combined with other systems in order to eliminate poor white people and African Americans from the voter registration and voting processes. This has given rise to speculation about the validity of the system involving purchase of state identification cards, ostensibly to discourage voter fraud, as a type of poll tax which will prevent poor voters from casting their votes.

Indiana and Georgia are the only two American states that are offering free identification cards for those who can prove that they cannot afford to purchase one. Although, the expenses of travelling to a government office can be exorbitant for the poor, and they may not be able to afford to pay for some of the documentation required for the issue of an identification card.

A poll tax being used as a discrimination tax was prevalent in some of the US states towards the end of the 19th century. The 15th Amendment was then introduced which gave the right to vote to people of all races. A number of Southern states then introduced a grandfather clause which gave a right to vote without paying a tax, only to adult males whose fathers or grandfathers had voted in a particular year before slavery was abolished. This effectively eliminated poor white people who had immigrated after the specified year; Native Americans; and African Americans.

The United States government itself did not impose poll taxes which would deny access to voting rights. This was partially because the national government could earn revenues from excise and income taxes instead of capitation which had to be apportioned between the state governments. This was also due to the fact that elections were not conducted for the offices of the national government because the states were responsible for conducting elections.

In the United Kingdom, the poll tax was basically a lay subsidy, which was a tax on movable property of most people, which was levied in order to raise funds for war. It was originally levied in 1275 and carried on till the 17th century under various names. The taxable amount was calculated as a percentage of the assessed value of movable goods. The percentage used to vary each year and the category of taxable goods used varied between rural and urban areas. The levying of the poll tax in the United Kingdom was responsible for the overthrow of Margaret Thatcher’s government.

Tags: government, Income, revenue, tax, Taxation

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