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U.S. Code as of:
01/19/04
Section 1973h. Poll taxes
(a) Congressional finding and declaration of policy against
enforced payment of poll taxes as a device to impair voting
rights
The Congress finds that the requirement of the payment of a poll
tax as a precondition to voting (i) precludes persons of limited
means from voting or imposes unreasonable financial hardship upon
such persons as a precondition to their exercise of the franchise,
(ii) does not bear a reasonable relationship to any legitimate
State interest in the conduct of elections, and (iii) in some areas
has the purpose or effect of denying persons the right to vote
because of race or color. Upon the basis of these findings,
Congress declares that the constitutional right of citizens to vote
is denied or abridged in some areas by the requirement of the
payment of a poll tax as a precondition to voting.
(b) Authority of Attorney General to institute actions for relief
against enforcement of poll tax requirement
In the exercise of the powers of Congress under section 5 of the
fourteenth amendment, section 2 of the fifteenth amendment and
section 2 of the twenty-fourth amendment, the Attorney General is
authorized and directed to institute forthwith in the name of the
United States such actions, including actions against States or
political subdivisions, for declaratory judgment or injunctive
relief against the enforcement of any requirement of the payment of
a poll tax as a precondition to voting, or substitute therefor
enacted after November 1, 1964, as will be necessary to implement
the declaration of subsection (a) of this section and the purposes
of this section.
(c) Jurisdiction of three-judge district courts; appeal to Supreme
Court
The district courts of the United States shall have jurisdiction
of such actions which shall be heard and determined by a court of
three judges in accordance with the provisions of section 2284 of
title 28 and any appeal shall lie to the Supreme Court. It shall be
the duty of the judges designated to hear the case to assign the
case for hearing at the earliest practicable date, to participate
in the hearing and determination thereof, and to cause the case to
be in every way expedited.
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