[ad. L. capitātiōn-em (sense 2), f. caput, capit- head, having the form of noun of action from a vb.: see prec. and -ATION.]
1. The counting of heads or persons.
1614. Raleigh, Hist. World, II. 418. This law of capitation.
1646. Sir T. Browne, Pseud. Ep., 360. For not performing the commandement of God concerning capitation.
2. a. The levying of a tax or charge by the head, i.e., upon each person. b. A tax or fee paid for each head; a poll tax. c. A payment or fee of so much per head from pupils, etc.
1641. Ewes (title), Speech, touching the Bill of a Capitation or Poll-money.
1696. Luttrell, Brief Rel. (1857), IV. 156. To make the whole capitation about 5 millions.
1745. Fielding, True Patr., Wks. 1775, IX. 317. Demanding two millions, to be immediately raised by capitation.
1796. Morse, Amer. Geog., II. 281. According to the last capitation, there were 166,871 Jews in Poland … who paid the tax. Ibid., 463. All other religions are included in this system of toleration, on paying a certain capitation.
Mod. The Head Master’s salary, paid partly by a capitation on each pupil.
3. Attrib. and Comb., as capitation-consumption, -tax; also † capitation-drugget, stuff, etc. (see quots.); capitation grant, a grant of a certain sum for every person who fulfils certain conditions, as to a school for scholars who pass a test examination, to volunteers, etc.
1886. Pall Mall Gaz., 19 Oct. We find … the average *capitation consumption of tobacco about 8 lb. 3 oz.
1690. B. E., Dict. Cant. Crew, *Capitation-Drugget, a Cheap, Slight Stuff, called so from the Tax of that Name.
1862. Sat. Rev., 15 March, 298/1. It would be quite possible to merge several of the existing grants [for education] into a single *capitation grant.
1704. Lond. Gaz., No. 4031/4. Some Druggets, *Capitation Stuffs, and Shalloons.
1776. Adam Smith, W. N. (1869), II. V. ii. 466. *Capitation taxes are levied at little expense.
1844. H. H. Wilson, Brit. India, I. 112. A capitation tax upon pilgrims to the temple of Jagannath.
1701. Lond. Gaz., No. 3740/4. An Olive *Capitation Wastcoat.
