Alabama Constitution Section 194 Poll tax Amount maximum age for payment when due and payable when delinquent returns of collections to be separate from other collections
Section 194 - Poll Tax: Amount, Age Limit, Payment Schedule, and Reporting
Detailed Explanation:
1. Poll Tax Amount:
Section 194 of the Alabama Constitution sets the poll tax at $1.50 per year.
This tax was a fixed amount required to be paid by eligible voters.
2. Maximum Age for Payment:
Individuals over the age of 60 are exempt from paying the poll tax.
This means anyone 61 or older was not required to pay this tax as a condition for voting.
3. When Due and Payable:
The poll tax becomes due and payable on October 1st of each year.
This timing coincides with the beginning of the fiscal year in Alabama.
4. When Delinquent:
The tax is considered delinquent if not paid by February 1st of the following year.
That means citizens had a 4-month window to pay the tax without penalty.
5. Separate Returns of Collections:
The Constitution mandates that returns of poll tax collections must be made separately from all other tax collections.
This was likely intended to ensure transparency and accountability in tracking poll tax revenues.
Historical Context & Relevance:
Poll taxes were historically used as a voter suppression tool, especially targeting African Americans and poor whites in the post-Reconstruction South.
While Section 194 remains in the text of the 1901 Constitution, poll taxes were effectively abolished by the 24th Amendment to the U.S. Constitution (1964) for federal elections and later ruled unconstitutional for state elections by the U.S. Supreme Court in Harper v. Virginia Board of Elections (1966).
Summary:
Section 194 outlines:
A $1.50 annual poll tax,
Exemption for those over 60,
Payment due by October 1, delinquent after February 1,
And requires separate reporting from other tax revenues.
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