Tax per head, poll tax, or head tax, a tax of a fixed amount per individual
Another income tax statute in 1894 was overturned in Pollock v. Farmers' Loan & Trust Co. in 1895, where the Supreme Court held that income taxes on income from property, such as rent income, interest income, and dividend income (but not income taxes on income from wages, employment, etc.) were to be treated as direct taxes.
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• Capitation tax - shall be paid in the form of lump sum by every citizen between the age of 18 and 68 - with the exception of women staying home - in the amount of around two hundred PLN.
On March 7, 2013, Lewis & Clark professor Jack Bogdanski filed a lawsuit against the City of Portland in Oregon Tax Court, claiming the arts tax was a head tax and therefore violated Article IX, section 1a of the Constitution of Oregon.