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A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual, without reference to income or resources. Poll is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll.
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References
- ↑ Oxford Classical Dictionary, 2nd ed. 1970. p. 263
- 1 2 3 4 5 Dilke, O.A.W. (1987). Mathematics and measurement (3rd impression. ed.). Berkeley: University of California Press. p. 51. ISBN 9780520060722.
- ↑ Drinkwater, John (2014), Roman Gaul: The Three Provinces, 58 BC-AD 260, p. 100, ISBN 9781317750741
- ↑ Livy (l.c.)
- ↑ Liv. I.43
- ↑ Cic. de Rep. II.20.
- ↑ Harry Thurston Peck. Harpers Dictionary of Classical Antiquities. New York. Harper and Brothers. 1898.
This article incorporates text from this source, which is in the public domain . - ↑ Jane F. Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in Childhood, Class and Kin in the Roman World pp. 205, 213.
- ↑ Schäfer (1998), pp. 113–114
- ↑ Digest 50, tit.15
- ↑ Keith R. Bradley. "Apuleius and the sub-Saharan slave trade". Apuleius and Antonine Rome: Historical Essays. p. 177.
