Since the end of World War II, war memorials have been erected in various communities as an expression of appreciation for war sacrifices. The most famous such memorial constructed through state or local action has been the state memorial erected in Richmond. A million dollar white marble edifice known as the "Shrine of Memory" consists of a structure twenty-two feet high and includes the names, etched on glass panels and marble columns, of approximately 10,340 Virginians who died in combat in World War II or in the Korean conflict. The memorial, located on a four-acre site overlooking the James River near the north end of the Robert E. Lee Bridge, is also a tribute to the 360,000 Virginians who participated in the armed forces during these two conflicts and to the 100,000 Virginia volunteer civilian workers who contributed much in their various types of activities. At the base of the statue to "Memory" is a gas-fed torch, called the "Torch of Liberty," which burns perpetually. Embedded in the floor of the "Shrine of Memory" are memorial coffers which contain authentic, labeled ground and sea battle mementos from battleground areas. The leading sculptor for this unusually beautiful memorial was Leo Friedlander. The sites of two battles which took place during the War between the States within the geographical area of Virginia have been accorded official national recognition within the past few years. Specifically, the Appomattox Court House National Historical Monument was granted National Historical Park status in 1954. This area of approximately 968 acres includes a reproduction of the Wilmer McLean House in which the Confederate General, Robert E. Lee, surrendered the Confederate Army of Northern Virginia to the Union General, Ulysses S. Grant. The grounds where the two armies opposed each other for the last time are also included in this park. In the same year, the Manassas Battlefield of approximately 1,719 acres was given the status of a National Battlefield Park. This area was the site of the famous Battles of Bull Run or Manassas. During the 1950 session of the General Assembly, a bill was passed which provided for a state tax reduction of approximately one million dollars whenever the tax revenue exceeded the estimates by certain amounts, the amount depending upon the state budget. This law was later revised to the effect that if the general fund revenue received from income taxes exceeded the estimates by five percent, a tax reduction would automatically result. Since passage of the act, Virginia taxpayers have benefitted considerably through its provisions. On the other hand, several attempts have been made to repeal the general poll tax. The United States Supreme Court has upheld the legality of the poll tax by refusing to review a suit against some local officials who had barred individuals from voting because of non-payment of the poll tax.