資料來源 : pyDict

人頭稅,每人均攤費

資料來源 : Webster's Revised Unabridged Dictionary (1913)

Capitation \Cap`i*ta"tion\, n. [L. capitatio a poll tax, fr.
   caput head; cf. F. capitation.]
   1. A numbering of heads or individuals. [Obs.] --Sir T.
      Browne.

   2. A tax upon each head or person, without reference to
      property; a poll tax.

資料來源 : WordNet®

capitation
     n : a tax levied on the basis of a fixed amount per person