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First published 2000 (DOST Vol. VIII).
This entry has not been updated since then but may contain minor corrections and revisions.

Sess(e, n. Also: ses, seesse, cess(e). [e.m.E. cess (1531), sesse (1571).]

A tax or exaction raised on the basis of the rental value of land, orig. by the English army of the Commonwealth for their support during their occupation of Scotland, later, appar. also used to raise money for particular purposes.(a) 1644 Army of the Covenant II 338.
Accompt of Charge of Victwall … It. receaved from Mr. Dodsworth the Lord Grayes Chalmerlain at Chilingham and from Mr. Py at Morpeth … to be allowed in ther sesse four scoir English bolls 1651 Acts VI (1819) 625/1.
The said tennents have … payed great sesses to the garrisons 1651 Lamont Diary 35.
The presbetrie of St. Androus beganne to pay sesse to the English garesone … (viz. 21 s. vpon the 100 libb. rentall weiklie). … Mr James Hay … was chosen … to treat with the English forces to haue ther seesse moderat 1651 Lamont Diary 34. 1652 Glasgow B. Rec. II 237.
To seik ane warrand to get downe the monethlie sesse and ane warrand also to seik ane contributioune for the towns helpe from the souldiarie 1653 Scotland and the Commonwealth 141.
Since your lands pay sesse to the kinges enemies 1653 Hist. Fragm. III 37.
They will never remitt their sesses and exactions … nor remove their forces and garrisons … so long as there is any one of our sovereign's royal family left to claime his crownes and so endanger the subversion of their pretended commonwealth 1655 Bk. Mackay 436.
[Articles of agreement between General Monck and John 2nd Lord Reay, 18 May, 1655] … Lord Rea shal bee remitted his whole by-past sesse till the first of September last 1657 Melrose Reg. Rec. I 152.
[£6 Scots] that he did pay owt for all bygone sesse and mentinenc since the Inglisch entred Scotland 1665 Lauderdale P. I 225.
As to the money to be raised by the Convention, great debates wer, whether by taxation in the old way or by sess as in tyme of the rebellion 1665 Lauderdale P. I 226.
Ther ar strong resons aganst the uay of ses, yit as to the equalitie I most think it mor so then the uay of tax bot … iff the kings expectasions … be anie hayier then the fortie shiling Scots upon the pound land I shall never be eabell to carie it 1671 Lamont Diary 223.
For the first 2 mownths sesse of the 5 imposed be act of parliament … for repairing his Maj. howses 1671 Lamont Diary 224.
Ane sesse be order of the justices of peace, for mending the bridges and heighways within the shyre of Fyffe, … att 15 s. on the 100 lib. rent 1678 Edinb. B. Rec. X 345.
The saids lands can pretend exemption [only to local taxes] … and not as to sesses laid on relaitting to the generall concernment of the kingdome 1685 Inverness Rec. II 328. 1690 Foulis Acc. Bk. 129.
To her that she gave 2 souldiers came for the sess [14 s.](b) 1662 Acts VII 409/1.
For payment of a moneths cesse advanced by them for the shire of Dumfreis. … It wes ordained that ane moneths mantenance should be advanced be the whole shires & burrowes of Scotland for the mantenance of the army 1678 Acts VIII 221/2.
Voluntar offer to his majestie of eighteen hundred thousand pounds Scots … eighteen hundred thousand pounds Scots … being fyve moneths cess yearlyattrib. 1671 Lamont Diary 223.
For sesse clerks and collectors dewes payabell att Anstrwther

b. Moneys collected from a particular ‘cess’. 1683 Rothesay B. Rec. 395.
They ordaine Archiball Gray to take the sesse to Glasgow and send it in to Edinburgh with the countrey cess

c. ? 1685 Fawside Coal Compt 142.
To John Ballantine keiper of the sess £61 2 s.