Capitation Taxes

• Author: Dennis J. Mahoney
• Pages: 312

Page 312

A capitation tax, or POLL TAX, is a tax levied on persons. A capitation tax takes a fixed amount for each person subject to it, without regard to income or property. Under Article I, section 9, any federal capitation tax must be apportioned among the states according to population, a restriction originally intended to prevent Congress from taxing states out of existence.

In the twentieth century some states made payment of capitation taxes a qualification for voting, usually in order to reduce the number of black voters. The TWENTY-FOURTH AMENDMENT and HARPER V. VIRGINIA BOARD OF ELECTIONS (1966) ended this practice.

DENNIS J. MAHONEY

(1986)

(SEE ALSO: Direct and Indirect Taxes; Excise Tax...