What is PER CAPITA?

Lat. By the heads or polls; according to the number of individuals: share and share alike. This term, derived from the civil law, is much used in the law of descent and distribution, and denotes that method of dividing an intestate estate by which an equal share is given to each of a number of persons, all of whom stand in equal degree to the decedent, without reference to their stocks or the right of representation. It is the antithesis of per stirpes, (q. v.)

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