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Capitation

Defined in 1 dictionary — Black's (1891)

A Dictionary of Law

Henry Campbell Black · 1891

(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.