Barksdale v. . Comrs. of Sampson County

The General Assembly shall levy a capitation tax on every male inhabitant of the State over twenty-one, and under fifty years of age, which shall be equal on each to the tax on property valued at three hundred dollars in cash. The commissioners of the several counties may exempt from capitation tax in special cases, on account of poverty and infirmity, and the State and county capitation tax combined shall never exceed two dollars on the head. Con., Art. V. sec. 1. Each county shall be divided into a convenient number of districts in which one or more public schools shall be maintained at…