Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Black's Law Dictionary: 2nd Edition

    One which is levied upon the person simply, without any reference to his property, real or personal or to any business in which he may be engaged or to any employment which he may follow. Gardner v. Hall, 61 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 486, 40 N. E. 640; Head-Money Cases (C. Ct) 18 Fed. 139. A tax or imposition raised on each person in consideration of his labor, industry, office, rank, etc. It is a very ancient kind of tribute, and answers to What the Latins called "tributum," by which taxes on persons are distinguished from taxes on merchandise, called "vectigalia." Wharton.