Capitation

n. per capita tax, head tax, poll tax

A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). Such taxes were important sources of revenue for many governments from ancient times into the 19th century, but are not anymore. There are several famous cases of poll taxes in history, notably a tax formerly required for voting in parts of the United States that was often designed to disenfranchise African Americans, Native Americans, and whites of non-British descent, as well as two taxes levied by John of Gaunt and Margaret Thatcher in the 14th and 20th centuries respectively.
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Noun
1. a tax levied on the basis of a fixed amount per person
(hypernym) tax, taxation, revenue enhancement
(hyponym) poll tax

n. capitation, per capita tax

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

(n.)
A numbering of heads or individuals.