Pierce Butler

“ Payment as a prerequisite is not required for the purpose of denying or abridging the privilege of voting. It does not limit the tax to electors; aliens are not there permitted to vote, but the tax is laid upon them, if within the defined class. It is not laid upom persons 60 or more years old, whether electors or not. Exaction of payment before registration undoubtedly serves to aid collection from electors desiring to vote, but that use of the state's power is not prevented by the Federal Constitution. ”

“ The tax being upon persons, women may be exempted on the basis of special considerations to which they are naturally entitled. In view of burdens necessarily borne by them for the preservation of the race, the state reasonably may exempt them from poll taxes. ”

“ Men who have attained the age of 60 are often, if not always, excused from road work, jury duty and service in the militia. [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 Nineteenth Amendment, adopted in 1920, declares: 'The right of citizens of he United States to vote shall not be denied or abridged by the United States or by any State on account of sex.' It applies to men and women alike and by its own force supersedes inconsistent measures, whether federal or state. Leser v. Garnett, 258 U.S. 130, 135, 42 S.Ct. 217, 66 L.Ed. 505. Its purpose is not to regulate the levy or collection of taxes. The construction for which appellant contends would make the amendment a limitation upon the power to tax. ”

“ Moreover, Georgia poll taxes are laid to raise money for educational purposes, and it is the father's duty to provide for education of the children. Section 74-105. Discrimination in favor of all women being permissible, appellant may not complain because the tax is laid only upon some or object to registration of women without payment of taxes for previous years. ”