This study examines the role of federal troop presence in enforcing political rights and its impact on taxation. Using newly enfranchised freedmen following the American Civil War as a critical case, the authors analyze ten Southern states under military occupation during Reconstruction. They find that counties with high black populations occupied by troops levied higher taxes initially compared to similar non-occupied areas. However, after withdrawal, these same regions experienced significantly larger tax declines.

Data & Methods

* Analyzed taxation data from 10 Southern states during and after military occupation (post-Civil War).

* Examined patterns in counties with high proportions of freedmen populations.

* Employed a triple-difference model to isolate the effects of enfranchisement and its enforcement.

Key Findings

* Occupied counties initially imposed higher taxes than comparable non-occupied areas.

* Tax rates subsequently dropped more sharply in these occupied regions once troops departed.

* Military presence increased black politician election chances while decreasing political violence by white supremacist groups against them.

Why It Matters

These findings demonstrate that federal military enforcement was crucial for limiting elite capture during the early stages of democratization. The research highlights how protecting newly acquired rights can paradoxically shape fiscal behavior, revealing a complex relationship between formal political power and its material consequences.