Capitation tax

Capitation tax in the Dictionary of Law consisting of Judicial Definitions and Explanations of Words, Phrases and Maxims

A poll tax; a tax imposed upon each individual person without regard to his property, business, or other circumstances. See Head-Money Cases,18 F.R. 139 (1883); 3 Dall. 171; 5 Wheat. 317.

Note: This legal definition of Capitation tax in the Dictionary of Law (English and American Jurisprudence) is from 1893.

What does Capitation Tax mean in American Law?

The definition of Capitation Tax in the law of the United States, as defined by the lexicographer Arthur Leff in his legal dictionary is:

A tax imposed “per head,” i.e., on individuals [without] regard to anything but their existence as such. It is to be distinguished from other taxation criteria, e.g., property or income owned or earned by the taxed individual. Moreover, while sometimes called a poll tax (one by the “poll,” i.e., head), that term is presently reserved for a tax on going to polls, i.e., on voting.

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