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[Late Latin capitatio, from Latin caput head]
1 : a direct uniform tax imposed on each head or person
: poll tax [no , or other direct, tax shall be laid "U.S. Constitution art. I"]
2 : a uniform per person payment or fee
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.