Per capita

[Latin, By the heads or polls.] A term used in the Descent and Distribution of the estate of one who dies without a will. It means to share and share alike according to the number of individuals.

In a per capita distribution, an equal share of an estate is given to each heir, all of whom stand in equal degree of relationship from a decedent. For example, a woman died intestate, that is, without a will. Her husband and three children predeceased her, and her only living heirs are her ten grandchildren. These grandchildren will take per capita. In other words, each grandchild will receive one-tenth of the estate.

Per capita differs from per stirpes, where persons do not inherit in their individual capacity but take as part of a group represented by a deceased ancestor closer in line to the decedent.

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per capita adj. Latin for "by head," meaning to be determined by the number of people. To find the per capita cost, the total number of persons are added up and the bill, tax or benefits are divided equally among those persons.

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PER CAPITA, by the head or polls. This term is applied when an estate is to be divided share and share alike. For example, if a legacy be given to the issue of A B, and A B at the time of his death, shall have two children and two grandchildren, his estate shall be divided into four parts, and the children and grandchildren shall each have one of them. 3 Ves. 257; 13 Ves. 344. Vide 1 Rop. on Leg. 126, 130.