Capitation
A Dictionary of Law · Henry Campbell Black · 1891
A Dictionary of Law
(Lat. caput, head.) A poll-tax. An imposition periodically Jaid upon each person. office, rank, ete. It is a very ancient kind of tribute, and answers to what the Latins called “tributem,” by which taxes on persons are distinguished from taxes on merchandise, called “weeligaiia.”
Wharton.