Per capita: an overview

The earliest mention of something like a per capita apportionment dates back to the 1700s. In the mid-1800s, a “plan of mileage” was adopted by the General Assembly to defray the expenses of commissioners attending General Assembly meetings so that everyone could be present to participate regardless of distance or financial resources. Over time, per capita has been used to fund “ecclesiastical and administrative” functions that are shared by the whole church.