"[F]orced pregnancy is different form the degrading, ill-paid jobs that the poor must do, because they are at least able to change employers. The pregnant woman, on the other hand, cannot exchange her burden for any other. Moreover, the Court has held that a state may not impose costs that make poverty an absolute barrier to the exercise of a constitutional right. Boddie v. Connecticut invalidated state rules that barred access to divorce for those who could not afford to pay filing fees. “[M]arriage involves interests of basic importance in our society,” the Court observed. Because “[t]he requirement that these appellants resort to the judicial process is entirely a state-created matter,” the Court concluded that “a State may not, consistent with the obligations imposed on it by the Due Process Clause of the Fourteenth Amendment, preempt the right to dissolve this legal relationship without affording all citizens access to the means it has prescribed for doing so.” Since a tax on abortions would equally be “entirely a state-created matter,” a state could not demand such a tax of a woman who is too poor to pay it."
January 1, 1970