| n. | 1. | A numbering of heads or individuals. |
| 2. | A tax upon each head or person, without reference to property; a poll tax. |
| Noun | 1. | capitation - a tax levied on the basis of a fixed amount per person |
CAPITATION. A poll tax; an imposition which is yearly laid on each person
according to his estate and ability.
2. The Constitution of the United States provides that "no capitation,
or other direct tax, shall be laid, unless in proportion to the census, or
enumeration, therein before directed to be taken." Art. 1, s. 9, n. 4. See 3
Dall. 171; 5 Wheat. 317.