Hypertext Webster Gateway: "capitation"
From Webster's Revised Unabridged Dictionary (1913) (web1913)
Capitation \Cap`i*ta"tion\, n. [L. capitatio a poll tax, fr.
caput head; cf. F. capitation.]
1. A numbering of heads or individuals. [Obs.] --Sir T.
Browne.
2. A tax upon each head or person, without reference to
property; a poll tax.
From WordNet (r) 1.7 (wn)
capitation
n : a tax levied on the basis of a fixed amount per person
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