capitation

cap·i·ta·tion  (kp-tshn)

n.

1. A poll tax.

2. A payment or fee of a fixed amount per person.

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[Late Latin capitti, capittin-, from Latin caput, capit-, head; see kaput- in Indo-European roots.]

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capi·tative adj.

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capitation

Noun

a tax of a fixed amount per person [Latin caput head]

Thesaurus

Noun

1.

capitation - a tax levied on the basis of a fixed amount per person revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government poll tax - a tax of a fixed amount per person and payable as a requirement for the right to vote