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Poll-tax

Defined in 3 dictionaries — Ballentine's (1916), Bouvier (1914), Black's (1910)

Ballentine's Law Dictionary

James A. Ballentine · 1916

A capitation tax. See Per capita.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

A capitation tax; a tax assessed on every head, i. e. on every male of a certain age, etc., according to statute. Webst. Diet. See Taxation.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

A capitation tax; a tax of a specific sum levied upon cach person within the jurisdiction of the taxing power and within a certain class (as, all males of a certain age, etc.) without reference to his property or lack of it See Southern Ry. Co. v. St Clair Connty, 124 Ala. 491, 27 South. 23; Short v. State, 80 Md. 392, 31 AH. 322, 29 I R. A. 404; People v. Ames, 24 Colo. 422, 51 Pan. 426.