Perhaps no portion of the 1821 revenue law stimulated more interest than the tax on unmarried men. This “bachelor tax,” mandated all unmarried males age 21 years and older pay $1 annually. To place this in perspective, $1 in 1821 is equivalent to a bit over $23 today. While this seems relatively small, cash was a rare commodity at the time, and most total tax bills otherwise were less than $2 annually.
The debate regarding a tax on bachelors had occurred in several states. Some argued the tax would be a way of encouraging marriage and family establishment. Missouri had a surplus of men, particularly young men, as was common in frontier areas. Additionally, the higher rate of taxation would be one way of raising revenue from those who otherwise had less property on average.
Needless to say, the implementation of the bachelor tax set off a flurry of opposition, often presented as tongue-in-cheek commentary. One correspondent, signing “A Bachelor of Franklin,” commented in the Missouri Intelligencer on June 4, 1821: “The law passed by our last legislature, taxing a portion of the inhabitants for no other reason than they are not married, and exempting from it those that are, is, in my opinion, unconstitutional, impolitick, partial, oppressive, and the perfection of legislative absurdity.”
Bachelors only paid the tax in 1821. Despite erroneous suggestions that it remains state law today, the General Assembly repealed the bachelor tax on January 12, 1822. They replaced it with a poll tax of 50 cents on all men age 21 to 65. So, this early attempt at social engineering became just an interesting footnote in Missouri history.