A tax levied as a prerequisite for voting is known as a capitation tax. Historically, this direct tax was imposed on each adult, or head, and was often used as a requirement for exercising suffrage. For example, after the Reconstruction era in the United States, some Southern states implemented these taxes to disenfranchise African American voters and poor white citizens. This system effectively restricted participation in the democratic process for those unable to afford the fee.
The significance of such a tax lies in its ability to suppress voting rights. Its impact is particularly pronounced when combined with other discriminatory practices. The imposition of the fee created a barrier, preventing segments of the population from fully participating in civic affairs. Over time, recognition of the inequitable nature of this system led to its abolishment in many countries, acknowledging that the right to vote should not be contingent upon financial status.