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capitation    
n. 人头税,每人均摊费

人头税,每人均摊费

capitation
n 1: a tax levied on the basis of a fixed amount per person

capitation \cap`i*ta"tion\ (k[a^]p`[i^]*t[=a]"sh[u^]n), n. [L.
capitatio a poll tax, fr. caput head; cf. F. capitation.]
1. A numbering of heads or individuals. [Obs.] --Sir T.
Browne.
[1913 Webster]

2. A tax upon each head or person, without reference to
property; a poll tax.
[1913 Webster]


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    shoulder, in anatomy, the joint between the arm, or forelimb, and the trunk, together with the adjacent tissue, particularly the tissue over the shoulder blade, or scapula The shoulder, or pectoral, girdle is composed of the clavicles (collarbones) and the scapulae (shoulder blades)
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    Your shoulders are at the very top of your arms, where they meet your neck When you shrug your shoulders, you lift them to convey indifference or the fact that you don't know the answer





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