U.S. Supreme Court BREEDLOVE v. SUTTLES, 302 U.S. 277 (1937)

[Page 302 U.S. 277, 281]

and in this it makes payment a prerequisite to registration. He does not suggest that exemption of the blind is unreasonable.

Levy by the poll has long been a familiar form of taxation, much used in some countries and to a considerable extent here, at first in the colonies and later in the states. To prevent burdens deemed grievous and oppressive, the Constitutions of some states prohibit or limit poll taxes. That of Georgia prevents more than a dollar a year. Article 7, 2, par. 3, Code, 2-5004. Poll taxes are laid upon persons without regard to their occupations or property to raise money for the support of government or some more specific end. [Footnote 1] The equal protection clause does not require absolute equality. While possible by statutory declaration to levy a poll tax upon every inhabitant of whatsoever sex, age or condition, collection from all would be impossible for always there are many too poor to pay. Attempt equally to enforce such a measure would justify condemnation of the tax as harsh and unjust. See Faribault v. Misener, 20 Minn. 396, 398 ( Gil. 347); Thurston County v. Tenino Stone Quarries, 44 Wash. 351, 355, 87 P. 634, 9 L.R.A.(N.S.) 306, 12 Ann.Cas. 314; Salt Lake City v. Wilson, 46 Utah 60, 66 et seq., 148 P. 1104. Collection from minors would be to put the burden upon their fathers or others upon whom they depend for support. 2 It is not unreasonable to exclude them from the class taxed.

[Page 302 U.S. 277, 282]

in the militia. [Footnote 3] They have served or have been liable to be called on to serve the public to the extent that the state chooses to require. So far as concerns equality under the equal protection clause, there is no substantial difference between these exemptions and exemption from poll taxes. The burden laid upon appellant is precisely that put upon other men. The rate is a dollar a year, commencing at 21 and ending at 60 years of age.

[Page 302 U.S. 277, 284]

Georgia. [Footnote 4] That measure reasonably may be deemed essential to that form of levy. Imposition without enforcement would be futile. Power to levy and power to collect are equally necessary. And, by the exaction of payment before registration, the right to vote is neither denied nor abridged on account of sex. It is fanciful to suggest that the Georgia law is a mere disguise under which to deny or abridge the right of men to vote on account of their sex. The challenged enactment is not repugnant to the Nineteenth Amendment.

Affirmed. Footnotes

Footnote 1 Dowell, History of Taxation and Taxes in England, vol. III, c. 1; Bryce, The American Commonwealth, c. XLIII; Cooley, The Law of Taxation ( 4th Ed.) 40, 1773; Hylton v. United States, 3 Dall. 171, 175, 182; Short v. State of Maryland, 80 Md. 392, 397, et seq., 31 A. 322, 29 L.R.A. 404; Faribault v. Misener, 20 Minn. 396 (Gil. 347).

Footnote 2 Section 74-105, Georgia Code, declares: 'Until majority (21 years), it is the duty of the father to provide for the maintenance, protection, and education of his child.'

Footnote 3 In Georgia, men are excused from road work at 50 (section 95-401), from jury duty at 60 (section 59-112), and from liability for service in the militia at 45 (section 86-201; see, also, section 86-209).

Footnote 4 Constitution of 1798, art. 4, 1 (2 Thorpe, Federal and State Constitutions, p. 800). Act of Dec. 12, 1804 (Cobb, New Digest Laws of Georgia, p. 1044).