per cap·i·ta /pər-'ka-pə-tə/ adv or adj [Medieval Latin, by heads]
1: equally to each individual
all property to pass to the descendants per capita
— used of a method of distributing an esp. intestate estate compare per stirpes
◇ Per capita distribution of an estate provides each descendant with an equal share of the estate's assets regardless of the degree of his or her kinship. Children, grandchildren, great-grandchildren, etc., all receive equal shares.
2: per unit of population: by or for each individual
a high per capita tax burden
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.