Poll Tax
a tax levied per head in proportion to the rank or fortune of the individual; a capitation tax. This tax POLO was first levied in England in 1377 and 1380, to defray the expenses of the French War; its collection in 1381 led to the insurrection of Wat Tyler. In the United States a poll tax (varying from 25 cents to $3 annually) is levied in some of the States, in addition to the taxes on property. In some States its payment is a necessary prerequisite for voting.