Captitation
A capitation is a numbering or assessing by the head; a poll tax.
Jesus used the coin used for the capitation tax to illustrate a point to the Pharisees. (Matthew 22:15-22)
"Show Me the coin used for the poll-tax." And they brought Him a denarius. (Matthew 22:19, NASB)
Note: This depiction of this gospel scene was painted by the Flemish artist Peter Paul Rubens (1577-1640). It resides in the Fine Arts Museums of San Francisco.
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