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capitation

cap·i·ta·tion [ kàppi táysh'n ] (plural cap·i·ta·tions)


noun 
Definition:
 
1. fixed tax per person: a form of taxation in which each person pays the same fixed amount

2. fixed fee per person: a payment or fee charged at an equal amount per person

3. counting of heads: a method of assessing the number of people by counting heads ( formal )

[Early 17th century. Directly or via French< late Latin capitation- "poll tax" < Latin capit- "head"]

cap·i·ta·tive [ káppi tàytiv ] adjective
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