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Updated: June 7, 2025
Every Indian between the ages of sixteen and sixty, subject to Spain, was forced to pay tribute to the amount of $1.17, descendants of the first Christians of Cebu, new converts, gobernadorcillos, etc., being exempted. Chinese were subject to special taxes, and by a law of 1883 Europeans and Spanish half-castes were required to pay a poll-tax of $2.50.”
The tax on persons was not precisely a poll-tax, except in places like Britain and Egypt, where it was difficult to make proper estimates otherwise, but a tax on occupations and trades. This, if we choose, may be put down as a crude form of income-tax, although it was not actually assessed on income.
The law directed that all colored men between the ages of twenty-one and fifty-five years should pay annually a dollar each, to be collected at the same time and in the same manner as the three-dollar poll-tax, which should be paid into the treasury of the State for the use of the freedmen, and should constitute a fund to be denominated "the common-school fund for the education of freedmen."
These obeyed the instructions, rendering by their conduct the exaction of the poll-tax even more unpopular than it would have been had it been collected by the royal officers, who would have been content with the sum that could be legally demanded. "This is serious news," Edgar said, gravely, "and I fear that much trouble may come of it.
It had been a very hot day, but there it was cool. The man called Bagshawe had been reading The Times on the other side of the room, but then he moved over to me with some trifling question as a prelude to suggesting an acquaintance. I fancy he asked me something About the poll-tax on Kur-guests, and whether it could not be sneaked out of. He was that sort of person.
The highway-tax he paid, for he said he was as desirous to be a good neighbour as to be a bad subject; but no more poll-tax to the State of Massachusetts.
But government will find that to press so heavily on commerce will not do, and therefore must have recourse to other objects; these will be a capitation or poll-tax, window lights, etc., etc., and a long train of impositions which their ingenuity will suggest; but will you submit to be numbered like the slaves of an arbitrary despot; and what will be your reflections when the tax-master thunders at your door for the duty on that light which is the bounty of heaven.
Go to the State of Massachusetts, and trace the history of citizen suffrage, and you find it commenced in this way: First, a man could vote under the government there who was a member of the Church. Next, he could vote if he were a freeholder. A little later on he could vote if he paid a poll-tax.
I do not see that even a poll-tax or registry-tax is of any use as a safeguard; for if men are to be bought the tax merely offers a more indirect and palatable form in which to pay the price. Many a man consents to have his poll-tax paid by his party or his candidate, when he would reject the direct offer of a dollar bill.
But taxes upon lands or buildings are assessed in the city or town where they are situated, and to the person, wherever he lives, who is the owner of them on the first day of May. Thus a man who lives in the Berkshire mountains, say for example in the town of Lanesborough, will pay his poll-tax to that town.
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