Definition of "capitation" []

• A poll tax. (noun)
• A payment or fee of a fixed amount per person. (noun)

American Heritage(R) Dictionary of the English Language, Fifth Edition. Copyright (c) 2011 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

• "What makes this tax a poll tax/capitation is that it is a per head tax on every person in the land ($750) which is then adjusted on income."
• "Anyway, a capitation is unconstitutional if it is not apportioned among the states according to the census."
• "Sara says: he hopes to see a revolution in capitation jurisprudence."