Harper v. Virginia State Board of Elections 383 U.S. 663 (1966) Harper tried to register to vote in Virginia, but the Elections Board required her to pay a poll tax. The poll tax was $1.50 and the money went to pay for schools. Harper didn't have the money to pay, so she sued, claiming that the poll tax was an unconstitutional violation of the Equal Protection Clause of the 14th Amendment Harper argued that the poll tax unconstitutionally stopped the poor from voting. In addition, the 24th Amendment specifically prohibited poll taxes, but was only applicable to Federal elections. Harper was suing over a State election. The Trial Court found for the Election Board. Harper appealed. The US Supreme Court reversed and found the poll tax to be unconstitutional. The US Supreme Court found that poll taxes were a violation of the Equal Protection Clause. "A State violates the Equal Protection Clause whenever it makes the affluence of the voter or payment of any fee an electoral standard. Voter qualifications have no relation to wealth." Because voting is considered to be a fundamental right, the Court applied a strict scrutiny review. This decision also effectively incorporated the 24th Amendment into the States.