A tax or payment based on the number of people (per head); a method of determining payment by counting individuals.
From Medieval Latin capitatio, from capitatum (assessed per head), from caput (head). The suffix -tion forms the noun.
Capitation taxes were wildly unpopular—they were literally taxing people for existing! Some medieval capitation taxes sparked revolts, and today 'capitation' still describes any per-person payment system in healthcare and insurance.
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