Harper v. Virginia Board of Elections, , was a case in which the U.S. Supreme Court found that Virginia's poll tax was unconstitutional under the equal protection clause of the 14th Amendment. The Twenty-fourth Amendment to the United States Constitution prohibited poll taxes in federal elections; the Supreme Court extended this prohibition to state elections.
The case was filed by Virginia resident Annie E. Harper, who was unable to register without having to pay a poll tax. She brought the suit on behalf of other poor residents and herself. After being dismissed by a U.S. district court, the case went to the United States Supreme Court.
In a 6 to 3 vote, the Court ruled in favor of Ms. Harper. The Court noted that “a state violates the Equal Protection Clause of the Fourteenth Amendment to the U.S. Constitution whenever it makes the affluence of the voter or payment of any fee an electoral standard. Voter qualifications have no relation to wealth.”
This ruling reversed a prior decision by the Court, Breedlove v. Suttles, , which upheld the state's ability to impose poll taxes.