They were instituted to stop African Americans from voting. They made very little income so a high poll tax stopped them from voting because they couldn't afford it. If they paid the tax they were given a reading test of reading a section of the constitution. Since it was against the law to teach a slave to read many African Americans couldn't read and the lack of a good educational system kept African American children from passing when they were ready to vote.
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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.