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 1000. marquis 800. baronet 300. knight 200. esquire 100. &c. and every single private person 12d.

This was no new tax, as appears by former acts of parliament.