Personal tax
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
This term may mean either a tax imposed on the person without reference to property, as, a capitation or poll tax, or a tax imposed on personal property, as distinguished from one laid on real property.
See Jack v. Walker (C. C.) 79 Fed. 141; Potter v. Ross, 23 N. J. Law, 517; Bates' Ann. St. Ohio, 1904, § 2860,