a tax levied on the basis of a fixed amount per person
capitation的用法和樣例：
例句
用作名詞 (n.)
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken. 除依本憲法前文對人口普查或統計結果規定的比例證稅外，不得徵收人頭稅或其它直接稅。
The vast majority of secondary schools belong to the free education scheme and receive allowances and capitation grants from the State. 絕大部分中學屬於免費教育方案,接收國家津貼和按人頭計算的補助費。
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