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Use of the poll taxes by states was held to be constitutional by the Supreme Court of the United States in the 1937 decision Breedlove v. Suttles. When the 24th Amendment was ratified in 1964, five states still retained a poll tax: Virginia, Alabama, Texas, Arkansas, and Mississippi.he amendment was submitted to the states on September 24, 1962, after it passed with the requisite two-thirds majorities in the House and Senate. The following states ratified the amendment: 1  Illinois (November 14, 1962).
What follows is a summary of some of the major findings for many of the states, showing that their ratifications were not legal and should not have been counted. The 16th amendment had been sent out in 1909 to the state governors for ratification by the state legislatures after having been passed by Congress.There were 48 states at that time, and three-fourths, or 36, of them were required to give their approval in order for it to be ratified.hat follows is a summary of some of the major findings for many of the states, showing that their ratifications were not legal and should not have been counted. The 16th amendment had been sent out in 1909 to the state governors for ratification by the state legislatures after having been passed by Congress.