What is CAPITATION TAX?

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. Ilall, G1 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 4S6, 40 N. E. C40; llead- Money Cases (C. C.) 18 Fed. 139. A tax or imposition raised on each person in consideration jt his labor, industry, office, rank, etc. It is a very ancient kind of tribute, and answers to what the Latins called "tributum," by which taxes on persons are distinguished from taxes on merchandise, called "vcctigalia." Wharton.

More On This Topic



Link to This Definition

Did you find this definition of CAPITATION TAX helpful? You can share it by copying the code below and adding it to your blog or web page.
Edited and fact checked by James: Google +