...A poll tax, head tax, or capitation tax is a tax of a portioned, fixed amount per individual in accordance with the census (as opposed to a percentage of income). When a corvée is commuted for cash payment, in effect it becomes a poll tax (and vice versa, if a poll tax obligation can be worked off). Poll taxes were important sources of revenue for many governments from ancient times until the 19th century. There have been several famous (and infamous) cases of poll taxes in history, notably a tax formerly required for voting in parts of the United States that was often designed to disenfranchise poor people, including African Americans, Native Americans, and white people of non-British descent (e.g., the Irish). In the United Kingdom, poll taxes were levied by the governments of John of Gaunt and Margaret Thatcher in the 14th and 20th centuries, respectively. Read full entry

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