DICT.TW Dictionary Taiwan

 poll tax
 人頭稅

 Poll n.
 1. The head; the back part of the head. “All flaxen was his poll.”
 2. A number or aggregate of heads; a list or register of heads or individuals.
 We are the greater poll, and in true fear
 They gave us our demands.   --Shak.
    The muster file, rotten and sound, upon my life, amounts not to fifteen thousand poll.   --Shak.
 3. Specifically, the register of the names of electors who may vote in an election.
 4. The casting or recording of the votes of registered electors; as, the close of the poll.
    All soldiers quartered in place are to remove . . . and not to return till one day after the poll is ended.   --Blackstone.
 5. pl. The place where the votes are cast or recorded; as, to go to the polls.
 6. The broad end of a hammer; the but of an ax.
 7. Zool. The European chub. See Pollard, 3 (a).
 Poll book, a register of persons entitled to vote at an election.
 Poll evil Far., an inflammatory swelling or abscess on a horse's head, confined beneath the great ligament of the neck.
 Poll pick Mining, a pole having a heavy spike on the end, forming a kind of crowbar.
 Poll tax, a tax levied by the head, or poll; a capitation tax.

 poll tax
      n : a tax of a fixed amount per person and payable as a
          requirement for the right to vote