Also known as: capitation tax
Written by attorneys · grounded in primary & secondary sources — see below
A tax levied on each person without regard to property, profession, or any other circumstance.
Select any source to read its text and confirm it supports the definition.
Christine Castro resides in a state with a large population. Congress enacts a flat fifty-dollar levy on every adult citizen payable directly to the Treasury. The levy qualifies as a capitation because it falls on individuals irrespective of any personal attribute. The statute therefore requires apportionment by census to remain valid.
Charles Cunningham declines to obtain health insurance and faces the shared responsibility payment. He contends the payment functions as a direct tax on individuals. The Court examines whether the payment meets the definition of a capitation or other direct tax subject to apportionment.
Cody Callahan receives dividends from stock holdings and challenges the federal income tax as an unapportioned direct tax. The Court distinguishes the income tax from a capitation because the tax targets realized gains rather than mere existence. The distinction permits the tax to stand without apportionment.
Clifford Cox objects to a federal levy assessed uniformly across states without reference to population. He argues the levy operates as a capitation because it burdens persons directly. The court rejects the claim after finding the levy targets an activity rather than bare existence.
Craig Caldwell's company pays required unemployment contributions calculated as a percentage of wages. Caldwell asserts the contributions amount to an unapportioned capitation. The Court classifies the contributions as an excise because they arise from the employment relationship rather than from individual status alone.
A capitation falls on every person without regard to property, profession, or circumstance. An excise instead targets an activity or the exercise of a privilege. The distinction determines whether apportionment is required.
Supporting sources
Only capitations and other direct taxes require apportionment among the states according to population. Excise taxes and income taxes do not trigger the requirement.
Supporting sources
The payment does not qualify because it is triggered by the failure to maintain insurance rather than by mere existence. It therefore escapes the apportionment mandate that applies to capitations.
Supporting sources
…argue that the shared responsibility payment does not do so, citing Article I, § 9, clause 4. That clause provides: “No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.” This requirement means that any “direct Tax” must be apportioned…