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The Collaborative International Dictionary of English v.0.48 (gcide)

capitation \cap`i*ta"tion\ (k[a^]p`[i^]*t[=a]"sh[u^]n), n. [L.
capitatio a poll tax, fr. caput head; cf. F. capitation.]
1. A numbering of heads or individuals. [Obs.] --Sir T.
Browne.
[1913 Webster]

2. A tax upon each head or person, without reference to
property; a poll tax.
[1913 Webster]