Section 1. Capitation tax
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No capitation tax to be levied
No poll or capitation tax shall be levied by the General Assembly or by any county, city or town, or other taxing unit.
Capitation tax
(1) Capitation tax limited. The General Assembly may levy a capitation tax on every male inhabitant of the State over 21 and under 50 years of age, not in excess of two dollars, and cities and towns may levy a capitation tax on persons subject to the State tax not in excess of one dollar. No other capitation tax shall be levied. The governing boards of the several counties and of the cities and towns may exempt from the capitation tax any special cases on account of poverty or infirmity.
(2) Proceeds. The proceeds of the State and county capitation tax shall by applied to the purposes of education and the support of the poor, but in no one fiscal year shall more than 25 per cent thereof be appropriated to the latter purpose.
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