a tax levied on the basis of a fixed amount per person
例句
用作名词 (n.)
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken. 除依本宪法前文对人口普查或统计结果规定的比例证税外，不得征收人头税或其它直接税。
The vast majority of secondary schools belong to the free education scheme and receive allowances and capitation grants from the State. 绝大部分中学属于免费教育方案,接收国家津贴和按人头计算的补助费。
美
[ˌkæpɪ'teɪʃn]
