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POLL-TAX

A capitation tax; a tax of a specific sum levied upon each person within the jurisdiction of the taxing power and within a certain class (as, all males of a certain age, etc.) without reference to his property or lack of it See Southern Ry. Co. v. St Clair County, 124 Ala. 491, 27 South. 23; Short v. State, 80 Md. 392, 31 Ati. 322, 29 L. R. A. 404; People v. Ames, 24 Colo. 422, 51 Pac. 426.

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