Tax per head

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual.

Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes have been used to disenfranchise minority voters (especially under Reconstruction).

The word "poll" is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll.

As prescribed in Exodus (30: 11-16) Jewish law imposed a poll tax of half-shekel, payable by every man above the age of twenty ("the rich shall not pay more and the poor shall not pay less").

Exodus 30:11-16:

11 And the LORD spake unto Moses, saying,

12 When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the LORD, when thou numberest them; that there be no plague among them, when thou numberest them.

13 This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the LORD.

14 Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the LORD.

15 The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD, to make an atonement for your souls.

16 And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the LORD, to make an atonement for your souls. (Authorized Version)

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