Capitation-Tax
Collier's New Encyclopedia (1921)
a tax or impost upon each head or person. A tax of this kind existed among the Romans, but was first levied in England in 1380, occasioning the rebellion under Wat Tyler. It was again levied in 1513, and by Charles II. in 1667, after which it remained in force till abolished by William III. in 1689. CAPITOL (Lat. capitolium, from caput = a head); said to have been so called from a human head (caput) found when digging the foundations of the fortress of Rome, on the hill Tarpeius. Here a temple was built to Jupiter Capitolinus. The foundation was laid by Tarquinius Priscus, 616 B. C.; the building was continued by Servius Tullius; completed by Tarquinius Superbus, but not dedicated till 507 b. c., by the consul Horatius. It was destroyed by lightning, 183; burnt during the civil wars, 83; rebuilt by Sylla, and dedicated again by Lutatius Catulu Catulus, 69; twice again burnt A. D. 69, 80; rebuilt 70, 82; sacked by Genseric, June, 455. The Roman consuls made large donations to this temple, and the Emperor Augustus bestowed on it 2,000 pounds weight of gold, of which composed; its metal the roof was thresholds were of brass, and its interior was decorated with shields of solid silver. The Capitoline games, instituted 387 b. c. to commemorate the deliverance from the Gauls, were revived by Domitian, A. D. 86. The Campidoglio in Rome contains palaces of the senators, erected on the site of the Capitol by Michael Angelo soon after 1546. The word is also applied to the building in which the Congress of the United States meets. The National Capitol. - The S. E. corner-stone of the Capitol was laid Sept. 18, 1793, "by Brother George Washington, assisted by the Worshipful Masters and Free Masons of the surrounding cities, the military, and a large number of people." The N. wing was ready for occupancy in 1800, the S. wing in 1808; but both were partially destroyed by the British in 1814. The foundation of the main building was laid in 1818 (March 24), the restoration of the wings having been commenced three years earlier; and the whole was completed in 1827. July 4, 1851, the corner-stone of the S. extension was laid by President Fillmore, and this was finished in 1857. The N. extension was occupied by the Senate in 1859. The present present dome, commenced in 1855, was completed eight years later, and Dec. 12, 1863, the American flag floated from its summit. The cost of the entire building was $13,000,000: main building, $3,000,000; dome, $1,000,000; extensions, $8,000,000; miscellanenous items, $1,000,000. The length of the entire building is 751 feet 4 inches; its greatest breadth, 324 feet, and it covers a little over 31/½ acres. The distance from the ground to the top of the dome is 3072 feet; the diameter of the dome, 1352 feet.
What Has Changed in the Last Century
Collier's treated the capitation or poll tax in 1921 as a closed chapter of English fiscal history, ended by William III. It came back: the Thatcher government's Community Charge, a flat per-adult levy universally called the poll tax, took effect in Scotland in 1989 and in England and Wales in 1990, provoked mass non-payment and the Trafalgar Square riot of March 1990, contributed to Thatcher's fall that November, and was replaced by the property-based council tax in 1993. In the United States the poll tax as a condition of voting, long used to disfranchise black voters in the South, was barred in federal elections by the Twenty-fourth Amendment in 1964 and in all elections by the Supreme Court in Harper v. Virginia Board of Elections in 1966. Historians also now place the parliamentary grant that triggered Wat Tyler's rising in the levy of 1380-81, with the revolt itself in 1381, and count earlier poll taxes in 1377 and 1379.
Written for this edition, 2026.