CAPITATION TAX


AX. one which is levied upon the person simply, without any reference to his property, real or personal, or to any business ln which he may be engaged, or to any employment which he may follow. Gardner v. Hall, 61 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 486, 40 N. E. 640; Head-Money Cases (C. C.) 18 Fed. 139