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Simplified etymology
Poll was a Middle English word meaning “head.” Its electoral sense developed from the practice of counting heads, while poll tax similarly referred to a tax assessed per head.
Etymology
From Middle English pol, polle ("scalp, pate"), from or cognate with Middle Dutch pol, pōle, polle (“top, summit; head”), from Proto-West Germanic *poll, from Proto-Germanic *pullaz (“round object, head, top”), from Proto-Indo-European *bolno-, *bōwl- (“orb, round object, bubble”), from Proto-Indo-European *bew- (“to blow, swell”). Akin to Scots pow (“head, crown, scalp, skull”), Saterland Frisian pol (“round, full, brimming”, adjective), German Low German Polle, Poll (“round object, ball”), German Low German Poller (“head, tree-top, bulb”), Danish puld (“crown of a hat”), Swedish dialectal pu…
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