"Capitação é o nome dado aos impostos que são pagos per capita (literalmente, "por cabeça"), cobrados em diversas épocas da história. O seu valor é independente do rendimento do coletado. Na época feudal era cobrado das famílias burguesas."

"... head tax or capitation is a tax levied as a fixed sum on every liable individual.

Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes have been used to disenfranchise minority voters (especially under Reconstruction)."

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Note added at 22 mins (2017-08-31 19:20:02 GMT)
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NOTE: My interpretation is that the head tax is calculated by person based on the cattle-raising activity.

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Note added at 23 mins (2017-08-31 19:20:31 GMT)
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Ooops! Per person