What sort of tax was the Poll Tax that Thoreau refused to pay?

Question

Was it a poll tax as in voting or a poll tax as in a tax of a fixed amount per individual (as opposed to a percentage of income)?

Answer 1

Poll tax is a basic tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). When a corvée is commuted for cash payment, in effect it becomes a poll tax (and vice versa, if a poll tax obligation can be worked off).