Other Free Encyclopedias » Law Library - American Law and Legal Information » Free Legal Encyclopedia: Bryan Treaties (Bryan Arbitration Treaties) to James Earl Carter Jr. - Further Readings

Capitation Tax

An assessment levied by the government upon a person at a fixed rate regardless of income or worth.

Since it is a tax upon the individual, and not upon merchandise, a capitation tax is frequently labeled a head tax. A poll tax is a capitation tax.

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