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. Thus by the statute 18 Car. II. every subject in the kingdom was assessed by the head, or poll, according to his degree; a duke L.100, a marquis L.80, a baronet L.30, a knight L.20, an esquire L.10, and every single private person 12d. This was no new tax, as appears by former acts of parliament.