Poll taxes are fees that individuals are required to pay in order to vote in elections. Historically, they were used primarily in the Southern United States as a way to disenfranchise African American voters and poor individuals, as these taxes could disproportionately affect those communities. Poll taxes were often combined with other discriminatory practices, such as literacy tests, to suppress voter turnout. The 24th Amendment to the U.S. Constitution, ratified in 1964, prohibited poll taxes in federal elections, and the Supreme Court later ruled them unconstitutional in state elections as well.
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Poll taxes were not based on any of the factors you have listed. Read the book.
The 24th amendment prohibited poll taxes
Low income citizens cannot afford to pay the poll taxes. If they don't pay poll taxes, they can't vote. Incidentally, poll taxes have been outlawed in the United States.