Poll tax

A poll tax is a specific type of levy known as a head tax or capitation. The term "poll" is an archaic word for the top of a person's head. This tax is charged as a fixed sum to every liable individual, usually every adult. Unlike other taxes, it does not change based on a person's income or wealth. This makes the tax regressive. A regressive tax affects people differently based on their resources. For example, a $100 tax is only 1% of a $10,000 income. However, that same $100 is 20% of a $500 income.

Governments have used these taxes for many centuries to raise revenue. In England, poll taxes were used by the government of John of Gaunt in the 14th century. They were also used by Charles II in the 17th century. In the United Kingdom, Margaret Thatcher's government introduced a poll tax in the 20th century. In the United States, poll taxes were sometimes used as a precondition to voting. This was often done to disenfranchise minority voters and those living in poverty. These historical uses show how the tax can influence political power and social standing.

Religious laws have also established specific poll taxes throughout history. Under Mosaic law in the Book of Exodus, Jewish law required a half-shekel tax. This was payable by every man over the age of twenty. The funds were used for the Tabernacle or the Temple of Jerusalem. Priests, women, slaves, and minors were exempt from this requirement. In Islamic law, a tax called the jizya was decreed by the Quran. This was an annual tax paid by non-believers living under Islamic law. It was often applied to free, able-bodied adult men. Some viewed it as a sign of allegiance to the political authority. Others saw it as a financial humiliation.

History shows that the jizya varied in amount and application. In some regions, the tax was graded by social class. For instance, the rich might pay 48 dirhams while the poor paid 12. During the reign of the second Caliph, Umar, certain rules were used to distinguish taxpayers. This included requiring a tonsure or specific sumptuary laws. In 12th-century Egypt, the collection became very strict for the Jewish community. Some scholars, like Shelomo Dov Goitein, suggest this burden caused mass conversions to Islam. Others suggest prominent Jews converted to secure government positions. The tax was eventually abolished in the Ottoman Empire in 1855.

In England, poll taxes were often used to finance military conflicts. In 1377, the Bad Parliament levied a tax to fund the Hundred Years War. By 1381, the tax combined flat rates with graduated assessments. The minimum was 4d, but the mean assessment was 12d per head. This specific tax is credited as a cause of the 1381 Peasants' Revolt. Later, in the 17th century, Charles I used a poll tax in 1641. He needed funds to raise an army against uprisings in Scotland and Ireland. During the Restoration, Charles II also used the tax to pay army arrears.

During the 17th century, some poll taxes were based on social rank. A duke might pay £100, while a knight paid £20. Widows often paid one-third of their late husband's rank. Professionals also had specific rates, such as £20 for judges. This period also saw the introduction of the hearth tax in 1662. This tax was based on the number of hearths in a home. It was very intrusive because inspectors entered private houses to count them. This led to the tax being replaced by a window tax in 1695. The window tax allowed inspectors to count from the outside.

Other nations used head taxes to control immigration or manage colonies. Canada passed the Chinese Immigration Act of 1885. This created a fixed fee for every Chinese person entering the country. It was intended to discourage immigration after the completion of the Canadian Pacific Railway. This tax was not abolished until 1923, and the act was repealed in 1947. In Ceylon, the British colonial government levied a poll tax in 1920. Adult males had to pay 2 rupees per year. Those who could not pay had to work on roads for one day. The Young Lanka League protested, and the tax was repealed in 1925.