I would guess that poll taxes made more sense before the government adopted income taxes but because poll taxes could be abused (and were being abused) the nation used the 24th Amendment to end the practice of poll taxes and to make failure to pay taxes insufficient reason to deny the right to vote.
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.
Notice that this is the fourth amendment that was at least partially aimed at leveling the field for civic participation of minorities (specifically blacks). Imagine what Congress could have done with “Comprehensive Slavery Reform” rather than the iterative approach we took – we’d probably be even worse off than we are now.
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