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. Hall, 61 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 486, 40 N. E. 640; Head Money Cases (C. C.) 18 Fed. 139. A tax or imposition raised on each person in consideration of 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 “vectigalia.” Wharton.