  the twenty-fourth amendment (amendment xxiv) of the united states constitution prohibits both congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax. the amendment was proposed by congress to the states on august 27, 1962, and was ratified by the states on january 23, 1964. poll taxes appeared in southern states after reconstruction as a measure to prevent african americans from voting, and had been held to be constitutional by the supreme court of the united states in the 1937 decision breedlove v. suttles. at the time of this amendment's passage, five states still retained a poll tax: virginia, alabama, texas, arkansas, and mississippi. the amendment made the poll tax unconstitutional in regard to federal elections. however, it was not until the u.s. supreme court ruled 6â3 in harper v. virginia board of elections (1966) that poll taxes for state elections were unconstitutional because they violated the equal protection clause of the fourteenth amendment. ==text== ::section 1. the right of citizens of the united states to vote in any primary or other election for president or vice president, for electors for president or vice president, or for senator or representative in congress, shall not be denied or abridged by the united states or any state by reason of failure to pay any poll tax or other tax. ::section 2. the congress shall have power to enforce this article by appropriate legislation. ==background==  thumb|right|400px|   history of the poll tax by state from 1868â1966. the poll tax was part of a series of laws intended to marginalize black americans from politics so far as practicable without violating the fifteenth amendment, which required that voting not be limited by "race, color, or previous condition of servitude." the poll tax had the additional impact of weakening poor white voters who might sympathize with the [[people's party (united states)|populis
1964_in_law Amendments_to_the_United_States_Constitution History_of_taxation_in_the_United_States History_of_the_United_States_(1945a64) History_of_voting_rights_in_the_United_States