UNITED STATES v. DOGAN

No. 19638.

314 F.2d 767 (1963)

UNITED STATES of America, Appellant, v. Ellett R. DOGAN, Sheriff and Tax Collector, Tallahatchie County, Mississippi, et al., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied May 10, 1963.


Attorney(s) appearing for the Case

H. M. Ray, U. S. Atty., Oxford, Miss., Burke Marshall, Asst. Atty. Gen., Harold H. Greene, Howard A. Glickstein, John Doar, Gerald P. Choppin, Attys., Dept. of Justice, Washington, D. C., for appellant.

Peter M. Stockett, Jr., Will S. Wells, Asst. Attys. Gen., Jackson, Miss., George Payne Cossar, Sr., George Payne Cossar, Jr., Hamilton Caldwell, Charleston, Miss., J. J. Breland, John W. Whitten, Jr., Sumner, Miss., Joe T. Patterson, Atty. Gen. of Mississippi, Dugas Shands, Asst. Atty. Gen. of Mississippi, Darryl A. Hurt, Special Asst. Atty. Gen. of Mississippi, Jackson, Miss., for appellees.

Before RIVES and WISDOM, Circuit Judges, and BOOTLE, District Judge.


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...

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