a tax or imposition raised on each person, in proportion to his labour, industry, office, rank, &c. It is a very ancient kind of tribute. The Latins call it tributum, by which taxes on persons are distinguished from taxes on merchandise, which were called vestigalia.

Capitations are never practised among us but in exigencies of state. In France the capitulation was introduced by Lewis XIV. in 1695; and is a tax very different from the taille, being levied from all persons whether they be subject to the taille or not. The clergy pay no capitulation, but the princes of the blood are not exempted from it.