A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual. Head taxes were important sources of revenue for many governments from ancient times until the 19th century. The word “poll” is an archaic term for “head” or “top of the head”.
Polls. A assessment of public opinion obtained by questioning a representative sample. Straw Poll. An unofficial vote taken to discover what people think about an idea or problem or how they tend to vote in an election.
Taxes imposed on persons and property are: Personal or poll taxes, which are usually fixed amounts imposed upon residents or persons of a certain class. The cedula is an example of a personal or poll tax. License taxes are fees imposed by cities and municipalities upon persons engaged in occupation or business.
Southern state legislatures employed literacy tests as part of the voter registration process starting in the late 19th century. Literacy tests, along with poll taxes, residency and property restrictions, and extra-legal activities (violence and intimidation) were all used to deny suffrage to African Americans.
The 24th Amendment, ratified in 1964, abolished the use of the poll tax (or any other tax) as a pre-condition for voting in federal elections, but made no mention of poll taxes in state elections.
Not long ago, citizens in some states had to pay a fee to vote in a national election. This fee was called a poll tax. On January 23, 1964, the United States ratified the 24th Amendment to the Constitution, prohibiting any poll tax in elections for federal officials.
Income of residents in Philippines is taxed progressively up to 32%. Resident citizens are taxed on all their net income derived from sources within and without the Philippines. Passive income: This income, including dividends and interest, is subject to tax at 7.5%.
Foreign nationals and non-residents are subject to income tax only on income from Philippine sources. Only residents or citizens are taxed on worldwide income. Graduated rates from 5% to 32% apply to citizens, resident aliens and non-resident aliens staying in the country for more than 180 days in a year.
The basic source of Philippine tax law is the National Internal Revenue Law, which codifies all tax provisions, the latest of which is embodied in Republic Act No. 8424 (“The Tax Reform Act of 1997”). It amended previous national internal revenue codes, which was approved on December 11, 1997.
The amendment prohibited requiring a poll tax for voters in federal elections. But it was not until 1966 that the U.S. Supreme Court ruled 6–3 in Harper v. Virginia Board of Elections that poll taxes for any level of elections were unconstitutional.
This proposal was contained in the Conservative manifesto for the 1987 General Election. The legislation introducing the poll tax was passed in 1987, 1988 and the new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year.
This act was signed into law on August 6, 1965, by President Lyndon Johnson. It outlawed the discriminatory voting practices adopted in many southern states after the Civil War, including literacy tests as a prerequisite to voting.