Capitation Taxes in the United States

Capitation Taxes

United States Constitution

According to theEncyclopedia of the American Constitution, about its article titled 262 CAPITATION TAXESA capitation tax, or poll tax, is a tax levied on persons. A capitation tax takes a fixed amount for each person subject to it, without regard to income or property. Under Article I, section 9, any federal capitation tax must be apportioned among the states according to population,
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