a word used in ancient writings for the head. Hence to poll is either to vote, or to enter down the names of those persons who give their votes at an election.

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