capitation

Estimated CEFR level: C2 — Proficiency

Estimated from word frequency; not an official CEFR classification.

Definition

Learned borrowing from Latin capitātiōnem, from caput (“head”).

HEAD-MONEY, n. A capitation tax, or poll-tax. — The Devil's Dictionary, Ambrose Bierce
In France, the capitation always produces the sum expected from it. — An Inquiry into the Nature and Causes of the Wealth of Nations, Adam Smith
The mines are rented from the rajah at the rate of fifty bunkals of gold per mine per annum, beside a capitation tax of three dollars per head on every Chinaman. — The Expedition to Borneo of H.M.S. Dido: For the Suppression of Piracy, Henry, Sir Keppel

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