Noun
A numbering of heads or individuals.
A tax upon each head or person, without reference to property; a poll tax.
Source: Webster's dictionaryAmong them, "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Source: Internet
According to Moga, the capitation grant is the calculation of each students enrolled in school times 120 SSP which he said is given in two phases, in the beginning of the academic year and the other at the end of the academic year. Source: Internet
An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income. Source: Internet
Indeed, the requirement for apportionment is pretty strictly limited to taxes on real and personal property and capitation taxes. Source: Internet
Compounding the burden, the assessment on the capitation did not remain stable. Source: Internet
Foner 375. Some states assessed property owners by a combination of land value and a capitation tax, a tax on each worker employed. Source: Internet