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A Dictionary of the Older Scottish Tongue (up to 1700)

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First published 2001 (DOST Vol. X).
This entry has not been updated since then but may contain minor corrections and revisions.

Tax(t, n. Also: taxtt, taxte, taxst, taxit, taks-, task-. ? Pl. also taxist. [ME and e.m.E. tax (a1327), taxe (Manning); Tax(t v.]

1. a. A monetary levy or contribution; the sum raised or to be raised on any particular occasion. Cf. Taxatio(u)n n. 1 c. Passing into b. The process or occasion of raising such a contribution. Cf. Taxatio(u)n n. 1 a and b.Lone and taxt, see Lone n.³ 2.a., b. 1398–9 Acts I 212/1.
It is ordanyt that thar be raysit a general contribucion of ij^m pond of the monay … for common nedis of the kynrike … and at the said contribucion be raysit of all gudis, catale & landys … & for to resaue the taxt of the forsaid contribucion thar sal be … thre deputis of ilkane of the thre estatis for to set upon the taxt the yhelde that salbe raysit c1420 Wynt. v 1568 (W).
Na his commonis on na wis With taxt [C. imposicionys] na tollis be nane wald supprise 1463–4 Ayr B. Ct. p. 194 (16 Jan.).
John Dolen borowit at the sayd Michell vii crownis of gold & xxv s. of furneis siluer was awand to the taxst 1473 Treas. Acc. I 44.
Gevin to Sparedure, passande with lettres for the taxt 1474 Treas. Acc. I 50.
Passand to the diocy of Glasgew for the inbringing of the kingis last taxt 1478–9 Acta Aud. 83/1.
xliiij merkis of the rest of a mare soume of the taxt of the kirk of Hawik pertening to the said master Alexander 1483 Conv. Burghs I 543.
Thir ar the names of the burghis beyond Forth … and the taxt of the samen modifiit be the commissaris of burghis … at Edinburgh 1483 Seal of Cause Haddington Hammermen in E. Loth. Antiq. Soc. II 104.
That all persones admittit … thairto sall pay scat and lot taxt and stent to be gadderit and taxit be the deacon 1493 Acts II 234/1.
The thre estatis hes grantit for the augmentatioun of the said taxtis to give ane thousand pund for the honorabill hamebringing of a quene 1496 Treas. Acc. I 312.
Of the toun of Wigtoune, of thare taxt of the Ilis, xx lib. 1500 Edinb. B. Rec. I 83.
He sall pay ane contribution and taxt to oure said altare 1501 Acta Conc. III 90 (see Leving vbl. n.³ 2 c).
Taxt 1502 Treas. Acc. II 348.
To Johne Lethane, sadillar, to pay his taxt with, be the kingis command 1509 Glasg. Univ. Mun. I 47.
Oure wil is herfoir … that ye noder imput tak nor taxt of continuale regentis, studentis, nor dayly officiaris … sen tha ar exemppit fra the samyn 1512 Treas. Acc. IV 351.
To pas with lettrez in Fiff, Stratherne, and Anguse, for the spirituall taxt 1518 Edinb. B. Rec. I 183.
The … maister counsalouris and membris of the said fraternite … sall haif power to imput lift and rais taxtis and extentis … apon the merchandis … to dispone for the reparatioun of the said ile, policy of our kirk and … commone werkis and erandis [etc.] 1524 Selkirk B. Ct. (ed.) 74 (see Tax(t)ar n.).
Taxt 1532 Treas. Acc. VI 50.
For xxix gret parchement skynnis … to write the proces upon for the taxt 1532 Treas. Acc. VI 51.
To Maister Johne Gibsoun … for writing of ane draucht off the taxt off small beneficis 1533 Treas. Acc. VI 152.
To ane cheplane to pas to … diveris … prelatis … monisand for the taxt of the Beltane terme 1536–7 (c1580) Edinb. B. Rec. II 81.
[Inverkeithing] is dekeyit … and pais nevir ane penny, and thair is nocht attour thre men thairin that may pay ane penny of taxt at this tyme 1546 Treas. Acc. IX 40.
To put the provest of Sanct Gelis Kirk to the horne for nonpaiment of his taxt 1557–8 E. Loth. Antiq. Soc. VII 53.
For candill to settarris of the taxt 1558–9 Ayr B. Acc. 130.
[To the bailies] for ane taxt to hald men of weir upoun the bordouris [£39 15 s. 4 d.] 1560 Fam. Rose 231.
For ingettin of the kirk pert of the said taxt 1566–7 Edinb. Old Acc. I 508.
The comptar chairgeis him with the taxtt of Kingorne 1576 Inverness Rec. I 249 (see Taxatio(u)n n. 1).
Taxt 1596 Dalr. I 171/18.
Taxte 1625 Laing MSS 183.
A pairt of the first and secound termes taxt of the lordship of Scoone and priorie of Elcho 1622-6 Bisset II 219/4.
The taxt to be payed … be the parrochineris … for the watching a1633 Hope Major Pract. I 75.
In King James 3 dayes, the pope sent … cardinall … Bagimont to tax all the rentalles of the benefices of this kingdome … quhilk ever since wes called Bagimont's taxt(b) 1521 Liber Melros II 631.
Nor with na tailȝeis taxis extentis cariagis nor dew service other than we ma of resone … do 1551 Hamilton Cat. 97.
Gif kingis or princis … is exorbitant in taking of taxis fra thair peple … thai can nocht excuse thame fra breking of this [seventh] command 1665 Dumbarton B. Rec. 84.
William Buchanan, for refusing his tax and revilling the counsall 1686 Conv. Burghs IV 60.
The royall borrowes … whoe … are charged with a very great share of publict taxes, have … suffered … unspecable prejudice … by having there priviledges communicat … to the burghs of barronie and regality, whoe being free of … the said taxes … will … in tyme ingros the wholl trade to themselues(c) 1522 Dunferm. B. Rec. I 209.
Maill payit beforand for the releif of the tovne to pay the taxitis of our gouernour of Scotland 1558 Aberd. Sheriff Ct. I 182.
Ane acquittance of fifty schilling of taxit? pl. 1568 Crail B. Ct. 13 Sept.
Thir personis under wretin ar chosin to lay fyfty pound of taxist to the peir for the part of the land men

c. Taxt of speris, see Taxatio(u)n n.See also Treas. Acc. I 312 for a list of contributors for the years 1496-8. 1496 Treas. Acc. I 312.
Fra Andro Atoune, of the taxt of speris of Fiffe, xx li.

2. attrib. a. With contributioun = 1 a above. Cf. Taxt ppl. adj. 1. b. Taxt men of war, soldiers funded by a particular tax. c. Taxfold, ? an enclosure (Fald n.¹ 1) used for animals collected together in payment of a tax. d. Taxlayer, -maister, also, taskmaster, a person appointed to set the rate of taxation. Cf. Tax(t)ar n.a. 1492 Aberd. B. Rec. I 421.
Williame Gibsone, belman … passit throw the haile tone and warnit … to cum to the tolbuitht … and pay ther taxt contribucioun to furnys the personis furtht to the meting of my lord Huntlieb. 1515 Treas. Acc. V 51.
Lettrez … anent the taxt men of wer quhilkis suld have comperit the first day of Decemberc. 1650 Strathbogie Presb. 121.
The kirk yeard is miserablie abused by the minister his horse and cattell teddering and langalling ther, till it is vorse then a taxfoldd. (1) 1597 Elgin Rec. II 56.
Thair is layid be the eldaris taxtlayers appointit that thair be a taxation of ane hundreth punds tane up out of the haill paroche … and ilk pleuche layid to saxtein schillingis(2) 1574 Bk. Univ. Kirk I 314.
The Superintendent of Angus was complained upon that quires within his diocy were ruinous: He answered, he had appointed taksmasters within every paroich … and farther upon his own cost supported diverse quiers as he might 1583 Rec. Univ. Aberd. 132.
With power to the said collage … with aduyse of the taxmaisteris of the paroche of Machar to dimoleishe … the ruinous wallis … of the … kirkis of Snaw and Spittall 1606 Inverurie B. Ct. 19 Aug.
Sic personis as salbie apoynctit taxtmaisteris to sett the said impost & taxation 1640 Aberd. Council Lett. II 208.
Our towne … choosit taxt maisters of the most judicious and qualefeit amongst us and they … have stentit all our inhabitantis … quhilk taxation will amount to the soume of sevin thousand merkis 1652 Peebles B. Rec. II 6.
William Lowes … and John Twedye … to offer to the heritoures and taxtmasteres appoyntit for breakeing the taxt, for reparatioun of the said church 1655 Fugitive Poetry II xxviii 57.
Catterpillars, grand taxt-masters, Cutt-throat surgeons, fyrie plaisters(b) 1590 Elgin Rec. II 14.
The names of thame that ar appoynted taskmasters to lay the taxatione of ane houndret libs. for the pryce of the new bell

3. The feudal casualty of avail (Avail n. 4). 1672 Acts VIII 73/2 (see Taxt ppl. adj. 3).
Taxt