Also known as: capitation tax · capitation · poll tax · head tax
Written by attorneys · grounded in primary & secondary sources — see below
A direct tax levied equally on each person within a jurisdiction. The Constitution permits such a tax only when the amount collected from each state is apportioned according to the most recent census or enumeration.
Select any source to read its text and confirm it supports the definition.
Congress enacts a statute imposing a flat fifty-dollar annual tax on every adult citizen. Clifford Cox, a resident of a large state, withholds payment and sues for a refund. The court strikes down the levy because the statute fails to allocate the burden among the states in proportion to their populations.
A state conditions the right to vote on payment of a twenty-dollar annual registration fee assessed equally on all adults. Caitlin Crowley, a low-income resident, is denied a ballot after refusing to pay. The court invalidates the fee because it functions as a prohibited precondition on the franchise.
The Constitution allows a capitation tax only when the total amount collected from each state is apportioned according to the census or enumeration. Without apportionment the tax is invalid regardless of amount.
Supporting sources
The amendment prohibits denial of the vote on account of failure to pay any poll tax or other tax. A capitation tax used as a voting prerequisite therefore violates the amendment.
Supporting sources