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The OED (Third Edition, 2006) suggests an etymology from English poll n.1: ‘the part of the head on which the hair grows’, on account of the fact that the coin’s device was an uncrowned, bare head.
s.
curr.finan.pollard, inferior coin minted on the Continent in imitation of the English silver penny of Edward I, originally the value of a halfpenny but declared illegal in 1299:
(
1294
)
ceus qui achaterent pollarz e ballarz encountre le deffens ke roy
Affairs of Ireland 38
(
1296-1302
)
pur damage que il ont sustenu en la defaute de la value de .mmm. de pollardz que il avoient resceu a Loundres
Crown and Italian Merch 78.87
(
1300
)
del houre qe les pollardes et les autres mauveises moneies contrefaites serront abatues
Red Bk 988
(
s.xivin; MS: s.xiv1
)
Argent touz jours nuve e nuve, Hors pris pollars e cokedeyns Ke ja ne vendrount en nos meyns
BOZLett 73a
pollard (1294)