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.]

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词条贡献者

双语律师Terence，国际知名法学院法律专业，擅长翻译各类与油气、资源与采矿业相关的法律文件。