Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary.

人头税，如果试图根据每个捐助者的财产或收入按比例征收，就完全是任意的。

The taxes which it is intended should fall indifferently upon every different species of revenue, are capitation taxes, and taxes upon consumable commodities.

它打算对各种不同的收入征收不同的税，即人头税和消费品税。

Capitation taxes, so far as they are levied upon the lower ranks of people, are direct taxes upon the wages of labour, and are attended with all the inconveniencies of such taxes.

就对下层人民征收的人头税而言，它是对劳动工资的直接征税，并伴随着这种税收的所有不便之处。

Capitation taxes, if they are proportioned, not to the supposed fortune, but to the rank of each contributor, become altogether unequal; the degrees of fortune being frequently unequal in the same degree of rank.

人头税，如果不是按照假定的财​​富，而是按照每个纳税人的等级，就会变得完全不平等；同一等级的财富等级往往不相等。