Capitation

(noun.) a tax levied on the basis of a fixed amount per person.

校对:鲁本

• Capitation taxes are levied at little expense; and, where they are rigorously exacted, afford a very sure revenue to the state. 亚当·斯密. 国富论.
• In France, the capitation always produces the sum expected from it. 亚当·斯密. 国富论.
• Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary. 亚当·斯密. 国富论.
• The largest falls upon those subject to the taille, who are assessed to the capitation at so much a-pound of what they pay to that other tax. 亚当·斯密. 国富论.

校对:马特