capitation Meaning, Definition & Usage

  1. noun a tax levied on the basis of a fixed amount per person

WordNet

Cap`i*ta"tion noun
Etymology
L. capitatio a poll tax, fr. caput head; cf. F. capitation.
Definitions
  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.

Webster 1913