ours was $1.00, I don't know of any "test" to take. You just went to the courthouse and registered to vote and paid the poll tax. Of course you had to be 21 yoa to register, and you paid the poll tax each year to remain registered.

I believe the money was used to pay for the keeping of the books and pay the poll workers. In the old days (long before my time) you had to own property to be able to vote. I always felt that the poll tax preformed the same function to keep the voter rolls valid. During the reconstruction era we know that many whites were disenfranchized and denied the vote and many votes were Bought with whiskey and money paid to those who could vote to keep reconstructionist in power.

Today there is an argument that you don't even have to be a citizen of this country or state to vote. No wonder we are in the shape we are in.