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poll tax
(redirected from Capitation tax)

   Also found in: Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
poll tax
n.
A tax levied on people rather than on property, often as a requirement for voting.

poll tax
n
1. (Government, Politics & Diplomacy) a tax levied per head of adult population
2. (Government, Politics & Diplomacy) an informal name for (the former) community charge
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.poll tax - a tax of a fixed amount per person and payable as a requirement for the right to vote
capitation - a tax levied on the basis of a fixed amount per person
Translations
poll tax
nKopfsteuer f


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The court reasoned that there were three definitely known direct taxes: (1) a capitation tax (per person, per capita), (2) a tax on real property, and (3) a tax on personal property.
The court agreed, finding the tax was more like a tax on a transaction than a capitation tax, and since the tax is imposed uniformly, Congress has the power to tax such damages under Article 1 of the Constitution.
A tax on wages is a capitation tax, not an income tax.
 
 
 
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