per capita
per capita 'by head', one of two common methods of division of a fund, usually an estate. Per capita is division by head. Everyone gets an equal share, no matter how close or distant the relationship. Per stirpes is 'division by branch' – each branch of the family gets the same. The idea is best represented by the diagram below:Robert (deceased)
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William (deceased) Edward
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David Tom Mike Harry
If William dies and then Robert dies, then the estate would per capi- ta be divided equally between Tom, David and Edward, each getting one third (Mike and Harry being excluded by their living father,
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permanent trustee
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Edward). If the division is per stirpes, then the William branch and the Edward branch get half each. Edward is alive and gets his half, whereas on this model Tom and David take a per capita division of the amount allocated to the stirps, i.e. one quarter of the estate.