1. (n.) A numbering of heads or individuals.

2. (n.) A tax upon each head or person, without reference to property; a poll tax.

Internal Revenue Service VAT ad valorem duty alcohol tax amusement tax assessment on default assessor capital gains tax capitation capitation tax corporation tax customhouse customs duty death duty death tax doomage duty estate duty estate tax excess profits tax excise excise tax exciseman export tax farmer federal tax gabelle gift tax head tax import tax income tax inheritance tax internal revenue tax land tax liquor tax local tax luxury tax nuisance tax personal property tax poll poll tax property tax property-increment tax protective tariff provincial tax publican rates revenue tariff revenuer sales tax salt tax school tax severance tax specific duty state tax tariff tariff duty tax assessor tax collector tax farmer taxer taxman telephone tax use tax value added tax window tax