Entry 2 senses Webster, 1913 capitation /(kăp`ĭ*tā"shŭn)/ · cap·i·ta·tion · IPA /kapɪˈteɪʃən/ 01 n. A numbering of heads or individuals. 1. A numbering of heads or individuals.[Obs.] 2. A tax upon each head or person, without reference to property; a poll tax.