What is the practice of poll taxes based upon?

The practice of poll taxes is based on the idea of requiring individuals to pay a fee in order to vote. Historically, this was used as a means to restrict voting rights, particularly among marginalized groups, such as African Americans and poor white citizens, by making it financially burdensome to participate in elections. Poll taxes were often implemented alongside other discriminatory practices to disenfranchise voters and maintain political power. The practice was ultimately deemed unconstitutional in the United States with the 24th Amendment in 1964 and later reinforced by the Supreme Court in 1966.