| 释义 |
A capitation tax; a tax of a specific sum levied upon each person with in the jurisdiction of the taxing power and within a certain class (as, all males of a cer- tain age, etc.) without reference to his property or lack of it. See Southern Ry. Co. v. St. Clair County, 124 Ala. 491, 27 South. 23; Short v. State, SO Md. 392, 31 Atl. 322, 29 L. R. A. 404; People v. Ames, 24 Colo. 422, 51 Pac. 426. |