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Of disputed origin; the leading theory is that it is perhaps a shortened form of capitulāre(“head tax, poll tax”), from caput(“head”), ultimately from Proto-Indo-European*káput-.
cappa in Charles du Fresne du Cange’s Glossarium Mediæ et Infimæ Latinitatis (augmented edition with additions by D. P. Carpenterius, Adelungius and others, edited by Léopold Favre, 1883–1887)