1610s, "counting of heads," from Late Latin capitationem (nominative capitatio), noun of action from past participle stem of a verb derived from caput "head" (see capitulum). Meaning "levying of a poll tax" is from 1640s.
权威例句
1. a capitation fee for each pupil
摊派到每个小学生头上的收费
2. No Capitation, or other direct, Tax shall be laid.
不得征收人头税或其它直接税。
3. Objective To investigate the effect of the application of sickbed capitation in clinical attendance.