poll tax

A fixed tax levied on each person within a jurisdiction. • The 24th Amendment
prohibits the federal and state governments from imposing poll taxes as a condition for voting. — Also termed per capita tax; capitation tax; capitation; head tax. [Cases: Elections 83; Taxation 106. C.J.S. Elections § 29; Taxation §§ 1671–1672.]
[Blacks Law 8th]