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Capitation Tax |
Also found in: Encyclopedia, Wikipedia, Hutchinson | 0.01 sec. |
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An assessment levied by the government upon a person at a fixed rate regardless of income or worth. Since it is a tax upon the individual, and not upon merchandise, a capitation tax is frequently labeled a head tax. A poll tax is a capitation tax. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| The court agreed, finding the tax was more like a tax on a transaction than a capitation tax, and since the tax is imposed uniformly, Congress has the power to tax such damages under Article 1 of the Constitution. |
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