When it comes to gambling, Rhode Islanders know how to cash in. According to a study conducted by the online gambling website ...

For example, if a parent has two children, each with two children of their own, and one child predeceases the parent, per capita would mean that the parent's estate would be split into three equal ...

Per capita is Latin meaning “for each head.” This tax’s initial purpose was on the heads of southern slaves. This tax is also a direct tax on adults 18 and older simply for existing.