In 1914, California voters by a narrow margin voted to abolish the poll tax that had its origins in the California statehood in 1850. It was overhauled in1879 when California voters approved a new constitution. The poll tax varied from county to county. Those subjected to tax were men from 21 to 55 years old. To make collections easier, when one voted you would pay to tax when you went to the polls. However, the County Assessor was responsible for the collections.
Each county varied as to what it funded. In 1913, in Lassen County the tax was three dollars-two dollars to the road fund and one dollar for hospital. One had the option. to provide labor for road maintenance in lieu payment, which many did. After all, this long before a county road departments.. Each county superervisor would appoint a road overseer whose job was to maintain public roads in that district. The majority of labor came from those opted to perform day labor rather than pay the poll tax.