(A) 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. (B) It is a very common method to divide property under a will and means essentially per person. If Dad leaves his estate to children Bob and Jane, but Bob dies before Dad with two children, Dad’s estate is divided into three parts representing each person, Bob’s two children and Jane. Under states that use the per stirpes (by the roots) method, each sibling and/or issue get equal shares, this being one half to Jane and one half distributed between each of Bob’s children (through Bob by right of representation).
Law Dictionary – Alternative Legal Definition
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.)