Harman v. Forssenius
Encyclopedia
Harman v. Forssenius, was a 1965 United States Supreme Court case in which the Court ruled that Virginia's law partially eliminating the poll tax
violated the Twenty-fourth Amendment to the United States Constitution
. Virginia had attempted to dodge this anti-poll tax constitutional amendment by allowing for the poll tax to be waived if the would-be voter filed a certificate of residency six months prior to the election. This decision essentially was the death knell for the poll tax in Virginia.
Poll tax
A poll tax is a tax of a portioned, fixed amount per individual in accordance with the census . When a corvée is commuted for cash payment, in effect it becomes a poll tax...
violated the Twenty-fourth Amendment to the United States Constitution
Twenty-fourth Amendment to the United States Constitution
The Twenty-fourth Amendment prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax...
. Virginia had attempted to dodge this anti-poll tax constitutional amendment by allowing for the poll tax to be waived if the would-be voter filed a certificate of residency six months prior to the election. This decision essentially was the death knell for the poll tax in Virginia.