Alabama's 1901 Constitution: Taxes Explained

what taxes are addresses in 1901 alabama constitution

The Alabama Constitution of 1901 was approved by popular vote on November 11, 1901, with 108,613 votes in favour and 81,734 against. The constitution addresses several issues, including suffrage and taxation. Notably, it imposed a poll tax of $1.50 on voters aged 21 to 45, which disproportionately affected African Americans and poor whites. The constitution also limited the state's taxing power, with low tax ceilings that negatively impacted school funding. Additionally, it established property tax caps, which contributed to funding disparities between rural and urban areas. The tax provisions within the 1901 constitution have been criticised for perpetuating racial discrimination and hindering efforts to improve public education.

Characteristics Values
Purpose To codify white supremacy by disfranchising blacks
Other Issues Addressed Suffrage, voter requirements, power of the state legislature, home rule, education funding
Taxes Addressed Poll tax, property tax
Tax Code Written into the constitution, necessitating amendment over minor tax issues
Local Government Power Limited ability to make decisions without legislative approval, restricted taxing power
Voter Requirements Literacy tests, poll tax, property qualifications, cumulative poll tax for voters aged 21-45
Impact Concentrated power in the state legislature, decreased home rule, hampered state politics, underfunded public services

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Poll taxes

The Alabama Constitution of 1901 was designed to ""establish white supremacy in this State", as stated by the President of the Alabama Constitutional Convention, John B. Knox. The constitution aimed to curb executive power and make it difficult to raise taxes. However, it resulted in the state legislature gaining extensive authority over local governments, including counties, cities, and towns.

One of the key ways in which the 1901 Constitution sought to establish white supremacy was through the use of poll taxes as a voting requirement. Section 194 of the Constitution required all voters aged 21 to 45 to pay a cumulative poll tax of $1.50 every year to maintain their voting rights. This amount was considerable for many of the state's poor farmers and labourers, and it effectively disenfranchised a significant portion of the population, particularly African Americans. The proceeds from these poll taxes were allocated to education funding in the respective counties.

The poll tax was not the only tool used to restrict voting rights; literacy tests (Section 181) and grandfather clauses (Section 180) were also employed. These measures were designed to ensure that most African Americans were rejected from voter registration rolls, despite the constitution's promise that "no white man would lose the franchise". In practice, however, the constitution also disenfranchised many impoverished white individuals.

The Alabama Constitution of 1901 has been amended numerous times, with over 700 amendments by 2014. However, the property tax system created in 1901, which kept taxes low for landowners and profits high for large landowners, remained largely unchanged. This tax system contributed to funding disparities in education, particularly in rural, predominantly Black counties, where public school systems were severely underfunded.

In summary, the poll tax was a significant component of the Alabama Constitution of 1901, which sought to restrict voting rights and establish white supremacy. The tax, along with literacy tests and grandfather clauses, effectively disenfranchised many individuals, particularly African Americans, and shaped the state's tax policies and public education funding for decades to come.

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Property taxes

The 1901 Alabama Constitution was designed to "establish white supremacy in this State", as stated by the President of the Alabama Constitutional Convention, John B. Knox. The constitution was intended to curb executive power and make it difficult to raise taxes, but it has resulted in the state legislature gaining extensive authority over counties, cities, and towns.

The 1901 Alabama Constitution addresses many issues that are typically handled by statute in other states, with a large portion of Alabama's tax code being written into the constitution. This means that even minor tax issues require amendments, and most local governments are prevented from passing ordinances on taxation. The 1901 Constitution has been amended over 700 times by 2014, but the property tax system has remained nearly unchanged.

The property tax law in Alabama is found in Chapters 7 through 9, Title 40, Code of Alabama 1975. The 1901 Constitution and Alabama law contain various property tax provisions that may be considered industrial incentives. Amendment 373 of the Constitution states that all real and taxable personal property will be assessed at 20% of its fair market value. For example, for a property with a fair market value of $1 million, the assessed value is calculated by applying the combined state and local millage rate. The state millage rate on both real and personal property is limited to 6.5 mills. Millage rates are determined by county commissions and other taxing agencies, and millage is the tax rate expressed in decimal form.

There are also several exemptions from property taxes in Alabama. Raw materials, finished goods, and stocks of goods held for resale are statutorily exempt. Additionally, residents of Alabama with homesteads who are less than 65 years of age are exempt from state-levied property taxes up to $4,000 in assessed value or 160 acres in area. Residents over 65 years of age, permanently and totally disabled, or blind are exempt from all state-levied property taxes. There are also partial or complete exemptions from municipal and county ad valorem taxes for commercial properties, granted for a period of up to 15 years.

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Literacy tests

The Alabama Constitution of 1901 addresses many issues, with a particular focus on taxation and suffrage. The constitution aimed to lower taxes and reduce government spending, and included specific provisions related to fire protection taxes in Pickens County.

One of the primary goals of the Alabama Democrats, also known as Bourbons, was to restrict the influence of Black voters, who predominantly voted for Republicans. They achieved this through various measures, including literacy tests.

The Alabama Constitution of 1901 included a provision, Section 181, which required voters to pass literacy tests as a qualification for voting. These tests were often administered subjectively by white administrators, who could pass or fail individuals at their discretion based on race. Illiterate whites were often exempted from these tests due to grandfather clauses, which provided automatic registration if an ancestor had been enrolled.

The literacy tests were a significant barrier to suffrage for African Americans, and they were used in conjunction with other measures such as poll taxes, residency and property restrictions, and violence or intimidation. These measures effectively curbed the influence of Black voters and ensured Democratic rule in Alabama and other Southern states throughout much of the 20th century.

It wasn't until the Civil Rights Act of 1964 and the Voting Rights Act of 1965 that literacy tests were banned for federal elections in the United States. The Supreme Court upheld this ban, ending the use of literacy tests as a qualification for voting.

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Education funding

Alabama's 1901 Constitution was created to uphold white supremacy and disenfranchise African Americans, preventing them from accessing public education. The constitution established an elaborate web of property tax caps, which kept property taxes low for large landowners and profits high, while underfunding the public education system. This was achieved by making it difficult for future governments to raise property taxes.

The constitution also removed home rule from counties and municipalities, giving the state legislature extensive authority over local policy and financial laws. This has resulted in a complicated tax system that perpetuates discrimination in education and creates funding disparities between school systems, particularly in rural, predominantly Black counties.

Despite numerous attempts to reform the 1901 Constitution, it remains nearly unchanged. Over 700 amendments have been made, yet the property tax system remains in place, and Alabama still provides below-average funding to its public education system.

To promote a more equitable education system, Alabama should amend the 1901 constitutional provisions that control its property tax system and implement a new formula for distributing education funds in a less regressive manner. Raising property tax amounts progressively could be a solution to achieving more equitable education outcomes for students from diverse economic backgrounds.

One example of an amendment related to education is Amendment No. 61, which provided for the distribution of income tax receipts to the Education Trust Fund for public school teachers' salaries. However, a proposed amendment in 2012 related to education issues was defeated as it was believed to endanger future legal challenges to the state's school financing structure, worsening inequality while cosmetically addressing it.

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Local legislation

The Alabama Constitution of 1901 was primarily written to codify white supremacy by disenfranchising Black people. It also concentrated power in the state legislature, decreased opportunities for home rule, and established voter requirements that even many white men could not meet.

The 1901 Constitution also addressed taxation issues, which are typically dealt with by statute in most other states. A large portion of Alabama's tax code is written into the constitution, necessitating its amendment over even minor tax issues. This prevents most local governments from passing any ordinances on taxation. The home rule counties can pass ordinances on tax issues, but their authority is limited. For example, Jefferson County cannot pass ordinances related to property taxes.

The 1901 Constitution also limited the state's taxing power. It kept property taxes low and profits for large landowners high, while disenfranchising Black citizens and harming the public school system. The state's complicated tax system has been criticised for creating funding disparities in education, with rural, predominantly Black counties being severely underfunded.

The 1901 Constitution also established a poll tax, requiring all voters aged 21 to 45 to pay a cumulative poll tax of $1.50 every year to continue voting. This was a considerable sum for the state's many poor farmers and labourers, and it further disenfranchised Black and poor white voters.

In summary, the local legislation addressed in the 1901 Alabama Constitution includes taxation issues, such as property taxes and poll taxes, which have had a significant impact on the state's funding for education and other services, as well as the disenfranchisement of Black and poor white voters.

Frequently asked questions

The Alabama Constitution of 1901 was approved by popular vote on November 11, 1901, with 108,613 votes in favour and 81,734 votes against. The constitution was written primarily to codify white supremacy by disenfranchising Black people.

The Alabama Constitution of 1901 addresses poll taxes, property taxes, and education taxes.

The tax policies in the Alabama Constitution of 1901 were designed to limit the imposition of property taxes on whites to fund the education of Black students. This resulted in a complicated tax system that kept property taxes low for wealthy landowners and underfunded public schools, particularly in rural, predominantly Black counties.

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