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.
See more at Wikipedia.org...