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Law::
and ماليات سرانه capitation; capitation tax; poll-tax : (in US, Britain, etc) A capitation tax of a specific sum levied upon each person within the jurisdiction of the taxing power and within a certain class (as, all males of a certain age, etc) without reference to his property, occupation, income or ability to pay. / Poll taxes as prerequisite to voting in federal elections are prohibited by the 24th Amendment and as to state elections such were held to be unconstitutional in Harper v. Virginia Bd. of Elections, 383 U. S. 663, 86 S.Ct. 1079, 16 L.Ed.2d 169. HCB
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