Green’s Dictionary of Slang

capitation drugget n.

[SE drugget, a coarse woollen material used mainly for floor-coverings or tablecloths + SE capitation, a tax that was levied on the fabric]

cheap, second-rate fabric.

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[UK]B.E. Dict. Canting Crew n.p.: Capitation-Drugget, a Cheap, Slight Stuff, called so from the Tax of that Name.