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capitation (n.)

1610s, "counting of heads," from Late Latin capitationem (nominative capitatio) "the poll tax," noun of action from past participle stem of a verb derived from caput "head" (from PIE root *kaput- "head"). Meaning "levying of a poll tax" is from 1640s.

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Definitions of capitation from WordNet

capitation (n.)
a tax levied on the basis of a fixed amount per person;
From wordnet.princeton.edu