1. Poll taxes are forbidden under the 24th amendment:
24th Amendment . Section 1. The right of citizens of the United States to vote in any primary or other election for President or Vice President, for electors for President or Vice President, or for Senator or Representative in Congress, shall not be denied or abridged by the United States or any State by reason of failure to pay any poll tax or other tax.. Section 2. Congress shall have power to enforce this article by appropriate legislation.. Passed August 27, 1962. Ratified January 23, 1964.. This Amendment was sponsored by US Senator Spessard Lindsay Holland of Florida (Democrat).Then:
In the 1966 case of Harper v. Virginia State Board of Elections, the Supreme Court reversed its decision in Breedlove v. Suttles to also include state elections as violating the Equal Protection Clause of the 14th Amendment to the United States Constitution.
2. Why then are taxes on firearms of any sort at all, legal?