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head tax

noun

a uniform tax or surcharge imposed upon every person or every adult in a specific group, as on those entering or leaving a country or using a particular service or conveyance.

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Based on the Random House Dictionary, © Random House, Inc. 2012.
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"I meet this American government, or its representative, the State government, directly, and face to face, once a year—no more—in the person of its tax-gatherer; this is the only mode in which a man situated as I am necessarily meets it; and it then says distinctly, Recognize me; and the simplest, the most effectual, and, in the present posture of affairs, the indispensablest mode of treating with it on this head, of expressing your little satisfaction with and love for it, is to deny it then."

-Henry David Thoreau

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