ach el ors ▁in ▁the ▁state . ▁One ▁of ▁them , ▁William ▁At z inger , ▁refused ▁to ▁pay ▁on ▁sex ▁disc rim ination ▁grounds . ▁On ▁January ▁ 1 1 , ▁ 1 9 2 2 , ▁the ▁state ▁supre me ▁court ▁struck ▁down ▁the ▁“ bach elor ▁tax ” ▁and ▁another ▁poll ▁tax ▁applicable ▁only ▁to ▁men . ▁ ▁However , ▁it ▁was ▁done ▁so ▁on ▁the ▁grounds ▁that ▁the ▁Mont an an ▁constitution ▁of ▁ 1 8 8 9 ▁did ▁not ▁grant ▁the ▁legisl ature ▁the ▁power ▁to ▁tax ▁individual ▁persons ; ▁and ▁attempts ▁to ▁define ▁it ▁as ▁a ▁polic ing ▁measure ▁for ▁matters ▁of ▁public ▁health ▁as ▁opposed ▁to ▁a ▁re venue ▁measure ▁were ▁found ▁invalid ▁( and ▁the ▁decision ▁did ▁not ▁reference ▁At z inger ' s ▁arguments ▁against ▁the ▁tax ▁on ▁grounds ▁of ▁sex ▁disc rim ination ). ▁ ▁In ▁the ▁state ▁of ▁California ▁in ▁ 1 9 3 4 , ▁as ▁a ▁response ▁to ▁the ▁low ▁ 1 9 3 3 ▁birth ▁rate ▁in ▁California , ▁minister ▁of ▁Fin ance ▁Roland ▁V ande gr ift ▁proposed ▁a ▁$ 5 ▁to ▁$ 2 5 ▁b ach elor ▁tax , ▁but ▁the ▁measure ▁did ▁not ▁succeed . ▁ ▁South ▁Africa ▁In ▁ 1 9 1 9 , ▁South ▁Africa ▁im posed ▁a ▁b ach elor ▁tax ▁for ▁ra cial ▁reasons ▁in ▁order ▁to ▁match ▁the ▁white ▁population ▁growth ▁with ▁the ▁black ▁one . ▁ ▁Germany ▁In ▁ 1 9 2 3 , ▁the ▁town ▁of ▁Rep elen ,