United States v. Ellett R. Dogan, Sheriff and Tax Collector, Tallahatchie County, Mississippi

BOOTLE, District Judge.

Here we have the unusual charge made that citizens are desirous of paying taxes and are not permitted to do so. This charge tends to become understandable when we learn that the taxes involved .are poll taxes, that under the constitution and laws of Mississippi there is a close tie-in between the payment of poll taxes and the exercise of the franchise, and that the complaint filed in the District Court for the Northern District of Mississippi is in the name of The United States by the Attorney General under the Civil Rights Act, as amended, 42 U.S.C.A. § 1971, on behalf…