tax, capitation

tax, capitation
Law
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  • capitation — cap·i·ta·tion /ˌka pə tā shən/ n [Late Latin capitatio, from Latin caput head] 1: a direct uniform tax imposed on each head or person: poll tax no capitation, or other direct, tax shall be laid U.S. Constitution art. I 2: a unif …   Law dictionary

  • capitation — cap i*ta tion (k[a^]p [i^]*t[=a] sh[u^]n), n. [L. capitatio a poll tax, fr. caput head; cf. F. capitation.] 1. A numbering of heads or individuals. [Obs.] Sir T. Browne. [1913 Webster] 2. A tax upon each head or person, without reference to… …   The Collaborative International Dictionary of English

  • capitation tax — An assessment levied by the government upon a person at a fixed rate regardless of income or worth. Dictionary from West s Encyclopedia of American Law. 2005. capitation tax An assessment levied by the …   Law dictionary

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • capitation — [kap΄i tā′shən] n. [LL capitatio < L caput, HEAD] a tax or fee of so much per head; payment per capita: see also POLL TAX …   English World dictionary

  • tax — [n1] charge levied by government on property, income assessment, bite*, brokerage, capitation, contribution, cost, custom, dues, duty, excise, expense, fine, giveaway*, imposition, impost, levy, obligation, pork barrel*, price, rate, salvage,… …   New thesaurus

  • capitation — 1610s, counting of heads, from L. capitationem (nom. capitatio), noun of action from a verb derived from caput head (see HEAD (Cf. head)). Meaning levying of a poll tax is from 1640s …   Etymology dictionary

  • capitation — capitative, adj. /kap i tay sheuhn/, n. 1. a numbering or assessing by the head. 2. a poll tax. 3. a fee or payment of a uniform amount for each person. [1605 15; ( < F) < LL capitation (s. of capitatio), equiv. to L capit (s. of caput) head +… …   Universalium

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

  • Capitation — La capitation est un impôt qui a existé dans la Rome antique et en France pendant l Ancien Régime. Le terme dérive du Latin căpĭtātĭo (« taxe par tête »)[1]. Il s agit d un impôt très proche de l’impôt par tête. Sommaire 1 Rome antique… …   Wikipédia en Français

  • capitation — n. 1 a tax or fee at a set rate per person. 2 the levying of such a tax or fee. Phrases and idioms: capitation grant a grant of a sum calculated from the number of people to be catered for, esp. in education. Etymology: F capitation or LL… …   Useful english dictionary

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