This is an appeal by the plaintiff from a judgment upholding the statute imposing our so–called poll tax. Rev. Codes, §§ 2692–2714. The statute was enacted in 1891 (Laws 1891, p. 73), amended slightly in 1893 (Laws 1893, p. 65), and, as thus modified, carried into the compilations of 1895 and 1907. It is assailed upon the ground that it conflicts with the provisions of
sections 2 and 9, art. 1, of the Constitution of the United States, which declare that direct taxes, if laid, shall be apportioned among the several states according to population, and with
section 1 of the Fourteenth Amendment, which forbids any state to deprive a person of life, liberty, or property without due process of law.