One which is levied upon the person just, with no mention of the their home, real or individual, or even to any company in which he might be involved, or even to any employment that he may follow. Gardner v. Ilall, G1 N. C. 22; Leedy v. Bourbon, 12 Ind. App. 4S6, 40 N. E. C40; llead- Money Cases (C. C.) 18 Fed. 139. A tax or imposition raised on each individual in consideration jt their work, industry, company, rank, etc. It's a very ancient sorts of tribute, and responses from what the Latins labeled as "tributum," where fees on persons are distinguished from fees on merchandise, known as "vcctigalia." Wharton.
He also abolished all taxes upon pilgrims as an interference with the liberty of worship, and the capitation tax upon Hindus, probably upon similar grounds.