Black's Law Dictionary (2nd edition)dictionaries

Capitation Tax

AX. one which is levied upon the person simply, without any reference to his property, real or personal, or to any business in which he may be engaged, or to any employment which he may follow. Gardner v. Hall, 61 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 486, 40 N. E. 640; Head-Money Cases (C. C.) 18 Fed. 139

Source: Black's Law Dictionary 2nd Ed (1910)