Capitation
Pronunciation : Cap`i*ta"tion
Part of Speech : n.
Etymology : [L. capitatio a poll tax, fr. caput head; cf. F. capitation.]
Definition : 1. A numbering of heads or individuals. [Obs.] Sir T. Browne.
2. A tax upon each head or person, without reference to property; a poll tax.
Source : Webster's Unabridged Dictionary, 1913