capitation tax

A “capitation tax” is a “head tax,” based on population, creating a fixed, even burden, like a sales tax.

Originally the census was taken simply for the purpose of ascertaining the number of people—first, as a basis of representation; second, as a basis of capitation tax; third, as a basis to arrive at the number of troops that might be called from each State; and it may be for some other purposes, but I imagine that all are embraced in the foregoing.

The chief source of revenue is the customs, while the capitation tax contributes most to the local budget.

Rayah, r�′ya, n. a non-Mohammedan subject of Turkey who pays the capitation tax.

Lunatics, idiots, convicts, duelists, United States army, and non-taxpayers of capitation tax excluded from voting.