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Scottish National Dictionary (1700–)

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First published 1974 (SND Vol. IX).
This entry has not been updated since then but may contain minor corrections and revisions.

TAX, n., v. Sc. usages: 1. in ppl.adj. in combs. (1) tax(t) roll, a roll or list drawn up by the Convention of Royal Burghs of their constituent members with the proportionate liability of each in the total tax payable by the Burghs to the Exchequer. Now hist. and gen. in form tax-roll; (2) taxed ward, tax(t)-, a form of feudal holding in which a fixed annual sum was paid to the superior of lands held in Ward (q.v.) tenure in lieu of the full rents and duties accruing from the lands. Abolished by the Heritable Jurisdictions Act of 1746. Now hist. Phr. to hold taxtward, to hold (lands) under this tenure; †2. in deriv. taxter, a tax-assessor.1. (1) Sc. 1705 Records Conv. Burghs 358:
He has undertaken to pay conform to the taxt roll.Edb. 1710 Burgh Rec. Edb. (1967) 204:
The hundred pounds of the taxt roll of the Royal Burrows appointed by act of Parliament to be proportioned amongst the Burghs of Barronie and Regality.Sc. 1737 Rec. Conv. Royal Burghs V. 630:
The convention, by a majority, resolved to alter the tax roll.Sc. 1926 T. Pagan Conv. Royal Burghs 53:
The proportion payable by the royal burghs of any taxation granted to the crown was one-sixth, and this, though paid directly to the exchequer, was assessed by the convention, which periodically drew up ‘tax-rolls' giving the proportion of £100 to be paid by each burgh.(2) Sc. 1720 Caled. Mercury (15 Sept.):
All which Lands and Miln are erected into a free Barony holden Taxtward of the Crown.Sc. 1722 W. Forbes Institute I. ii. 98:
If the Superior hath transacted for a liquid Quota, or Annual-prestation, in Place of the Mails and Duties that fall to him by the Ward, the Holding is called Taxt-ward.Sc. 1750 W. Macfarlane Geneal. Coll. (S.H.S.) II. 154:
He got his Ward Holding changed into Taxt Ward.Sc. 1752 J. Spottiswoode Stiles 93:
All Lands that are now held of any Subject Superior, whether simple or Tax-Ward, are thereby enacted to be turned into Feu-Holding, for Payment of a certain Rent or Feu-Duty.Sc. 1773 J. Erskine Institute ii. iv. § 4:
That yearly sum was made payable to the granter as the valued or taxed duty of the ward. This holding was therefore called taxed ward.2. Abd. 1716 Records Burgh Abd. (B.R.S.) 360:
The said head court recomends to the magistrats and counsell to name taxters for stenting the forsaid sowme.