[1] At the relevant time, Georgia imposed a poll tax of $1.00 per year, levied generally on all inhabitants.

Nolan Breedlove, a white male, 28 years of age, declined to pay the tax,[4] and was not allowed to register to vote.

[5] T. Earl Suttles was named defendant in the case in his official capacity as tax collector of Fulton County, Georgia.

[6][7] Associate Justice Pierce Butler delivered the opinion of the court, which unanimously upheld the Georgia law.

In view of burdens necessarily borne by them for the preservation of the race, the State reasonably may exempt them from poll taxes.