Country roads
According to a government web site dedicated to Washington’s rural heritage (?), the poll tax required every male over the age of 21 to pay for the construction and upkeep of the local roadways. A fellow could either use money to pay the requisite amount (4 or 5 dollars, usually), or he could use the sweat of his brow. Two days labor was what it took to balance his accounts, and the deal was that he had to provide his own axe, shovel or pick, depending on which implement of construction the supervisor called for.
If you don’t think times have changed, think about that for a while.