A poll tax; an imposition which is yearly laid on each
person according to his estate and ability.
2. The Constitution of the United States provides that "no capitation,
or other direct tax, shall be laid, unless in proportion to the census,
or enumeration, therein before directed to be taken." Art. 1, s. 9,
n. 4. See 3 Dall. 171; 5 Wheat. 317.
Source: Bouviers Law Dictionary 1856 Edition
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