poll tax

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Related to Capitation tax: Medicare Tax

Poll Tax

A tax one must pay in order to vote. That is, a poll tax is a fee. Poll taxes are illegal in the United States as they discourage the poor (and, in some cases, racial minorities) from voting.

poll tax

a tax that is levied at a fixed rate per head of population. See LOCAL TAX.

poll tax

a TAX that is levied at a fixed rate per head of population. Poll tax was also used as a colloquial term to describe the UK's COMMUNITY CHARGE. See LUMP-SUM TAXES, LOCAL TAX.
References in periodicals archive ?
(37) Among the nine vagrants from Kompong Svay and Sakream imprisoned in 1933, (38) only one was also listed in the capitation tax registers, identified by his name and that of his wife: Pech Mean, 26 years old, married.
(15) For Thnot Chum: capitation tax register, 1930; paddy tax register, 1930; and farm land tax register, 1931.
If the Direct-Tax Clauses don't apply to real estate, only capitation taxes remain subject to apportionment.
In two sets of dicta, the Hylton Justices concluded that apportionment should apply only when it's easy to do (that is, when the tax base is uniformly distributed across the country), (79) and that only capitation taxes and taxes on real estate are direct.