Section 1 of article 8 of the Constitution of 1876 provides that "the legislature may impose a poll tax", and section 3 provides that "there shall be set apart annually a poll tax of $1 on all male inhabitants in this state between the ages of 21 and 60 years, for the benefit of the public free schools." The age limits were the same as had been adopted for the tax of the preceding period. Until 1876 the tax was $1, one-fourth of the proceeds of which went to the available school fund, but in 1876 the tax was increased to $2, $1 of which was for the school fund and $1 for the general revenue fund. The only persons within the taxable age limits who were exempt were Indians and the insane. In 1879 the blind and persons who had lost the use of one or both of their hands or feet were added to the exempted class. There was great laxity in the payment of the poll tax, real estate owners being practically the only ones who paid it.2 The attempt was made in 1879 to have an amendment to the constitution submitted which would make the payment of the tax prerequisite to voting. The joint resolution proposing this passed only the house of representatives, and it would have been lost there if the negro member from Brazos County had not changed from the opposition upon being assured that the people would have to vote upon it before it could be adopted.3 It was provided in 1879 that real and personal property should be liable for all state and county taxes, including the poll tax.4 As showing the amount of evasion, the total polls assessed in 1881 were 287,723 as compared with a census male population within the taxable age limits of 356,627 in 1880. As the insane, blind, prisoners and those in almshouses of both sexes and all ages numbered only 4,788, exemption does not begin to explain the difference between the number assessed and the number assessable. The showing for the tax is worse when to evasion through escape of assessment, there is added evasion through failure to pay the tax assessed. In 1881 the percentage of non-payment of the tax assessed was 32.1.

1 Western Union Telegraph Company v. State of Texas, 105 U. S., 560 (1881). See also 55 Tex., 314 (1881).

2 Houston Daily Telegraph, January 29, 1875. Inaugural address of Governor Roberts, January 21, 1879.

3 Galveston News, March 14, 1879.

4 Laws of 1879, p. 46.