POLL-Money, or Capitation, a tax imposed by authority of parliament on the person or head; either on all indifferently, or according to some known mark or distinction, as quality, calling, &c.
Thus, by the statute 18 Car. II. every subject in the kingdom was assessed by the head, or poll, according to his degree; every duke 100l. marquis 80l. baronet 30l. knight 20l. esquire 10l. &c. and every single private person 12d.
This was no new tax, as appears by former acts of parliament.