while that's totally off-topic: the equivalent to a poll tax in this case is what you pay to buy a gun. Should guns be free since they are a "constitutional right"?
A fee to handle the paperwork to transfer a gun - there's nothing in the constitution saying you have a right to transfer a gun. So yes, fee is fine. And as I pointed out, it's pretty small, and anyone who can afford to buy ammo can pay the fee.
If the govt charged thousands of dollars to transfer a gun, I might be with you on saying "that's not right".
In California:
$25. not much.
Also:
So we don't even charge within the family.
Is this draconian? I don't think so.
quotes from here:
http://oag.ca.gov/firearms/pubfaqs#5
Quotes slightly edited for clarity on this forum.