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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.

Taxatio(u)n, -cioun(e, n. Also: taxatio(u)ne, (taxatian(e), taxacione, taxtatioun, tacsation(e, texatioun. [ME and e.m.E. taxacioun (c1325), taxacion (1447-8), taxation (1592), OF taxation, L. taxātiōn-.]

1. a. The imposition or collection of taxes; the action of taxing or the fact of being taxed. b. An instance of this, a levy granted or raised for (to) a particular purpose. c. The revenue raised. 12.. Reg. St. A. 28.
[Taxaciones episcopatuum regni scocie 1263 Reg. St. A. (App.) xxxix.]
De justa taxatione ecclesiarum parochielium diocesisa., b., c. 1424 Acts II 5/1.
That the prelatis gar taxt thar rentis and kirkis in this maner that is to say that … all the tenandis … bring ther taxt … to the saidis day and place and gif the schiref sendis ony man on the baronys behauf that he be resawyt … and see ther taxacione 1424 Acts II 5/1.
And at the official ger warn the schiref quhen he will … mak taxacione of kirkis landis 1424 Acts II 5/1.
Anentis the taxacione of burgesis gudis and rentis … that ilk aulderman … ger cheis lele … men … to beir … witnes to thar taxt 1471 Acts II 99/2.
Wther beneficis that aw taxatioun 1493 Acts II 235/1.
That na custumaris … tak ony mair taxatiounis, custumis, or dewteis, than is statute and vsit in the auld law 1532–3 Acta Conc. Publ. Aff. 398.
For inbringing of the taxatioune put apoun thaim be vertu of the papis bullis 1556–7 Reg. Privy S. V i 22/1.
Thair being denuncit rebellis and put to the horne for non payment of the taxationis of the saidis schirefdomes 1563 Reg. Privy C. I 248.
The said taxtaris to be chosin mak the said taxatioun [sc. for repair of parish churches] 1568 Aberd. B. Rec. I 366.
The saidis collectouris to resaiff na hardheidis [pr. bardheidis] in payment of this taxatioune 1570 Reg. Morton I 61.
Thair is ane taxatioun grantit be the estaittis for making of the expenssis of the honorabill ambassat 1570 Leslie 144.
The king … proponit … to have ane taxacioune to big mare pellis c1575 Balfour Pract. 144.
Taxatioun of benefices to be maid efter the auld taxatioun c1575 Balfour Pract. 614.
All provestis, maisteris, regentis [etc.] … within … universities within this realme sall be fre … fra all taxatiounis and impositiounis 1576 Inverness Rec. I 249.
The towneschip hes incurrit greit hurt and skayth in taxatioun of the bullyeoun taxt on thame a1578 Pitsc. II 260/28.
Thair was gret taxtatiounis layd on thame [sc. the burghs] befoir 1579 Reg. Privy S. VII 329/2.
[John Duff … at the horn for non-payment of his part of] the taxatioun maid and appointit for … repairing of the paroche kirk a1585 Maitl. Q. 57/29.
Sic extortioun and taxatioun Wes neuer sene into this natioun 1580 Mill Mediæv. Plays 161.
For preparatioun of the premissis consentit to collect lift and gadder ane taxatioun of the sowme of thre thousand markis 1583 Reg. Privy S. VIII 250/2.
The taxatioun of [520 merks] grantit be the said burgh to the furnessing of the men of weir 1585 Ayr B. Acc. 152.
Anent the taxatioun of the saidis fyve west burrowis collectit for the defence of the Irland custumes 1586 Lorimer St. Cuthbert's 40.
It is heavily compleinit be many poor men, ministers and reiders … that they are exorbitantly … used in taxationes, their benefice being … decayed through the want of corpse presents [etc.] … payit in the tyme of papistrie 1587 Edinb. B. Rec. IV 507.
That ane taxatioun be … rayset vpoun the inhabitants … for thair pairt of the licence to abyde fra the raid to the borderis 1588 Reg. Privy C. IV 337.
His majesteis undoutit and irrevocable collectour of the secund and thrid pairtis of the voluntarie taxatioun 1591 Reg. Privy C. IV 622.
That ane coble suld be maid upoun the expenssis of the haill parrochin to bring ouer the deid to the buriall place … for quhilk purpois thai have willinglie condiscendit to ane taxatioun to be collectit amangis thame 1597 Elgin Rec. II 56.
Thair is layid be the eldaris taxtlayers appointit that thair be a taxation … and ilk pleuche layid to saxtein schillingis 14.. Acts (1597) i 77 (Title).
For in-bringing of the taxation and vn-doing of the kingis discharge of ony part thereof 14.. Acts (1597) i 94 (Title).
That commissares and heades-men of burrowes be warned to taxations of the realme 15… Old Dundee II 26 (see Stent v.² 2).
Ilk taxation 1608 Aberd. Council Lett. I 392.
Stent roll of the burgh of Aberdeen for the second staige of the greatt taxation … As also off the taxation off [25,000 merkis] grantit be the estates for releiff of the burgh of Dunbartane 1623 Melrose P. 543.
The tacsation wherof yow must pey, and then seik yowr relive a1633 Hope Major Pract. I 38.
The commissioners of burrowes should be called to the granting of all taxations as ane of the thrie estaits 1634 Clanranald P. (Reg. H.) 25 Nov.
I … haldes me weill content satisfiet and payet of his magisties tacsatione of this crope 1636 Dumbarton B. Rec. 49.
Taxation laid on for the repair of the kirk to be got in 1641 Acts V 349/1.
Taxationes … [pr. taxa^ones] … taxatianes [pr. tax^oanes](b) 1516 Wigtown B. Ct. 60a.
The consell and comunte of Wigtoun hais chocin their personis wndirwrittin … anent the texatioun of the toun

d. Roll of taxatione, a register of what has been or is to be paid in tax. 1552 Fife Sheriff Ct. 395 n.
[The inquest] being … auisit with retouris of ane part of the said landis togidder with ane auld roll of taxatione thai mak thar just roll of taxatione

e. attrib. With buik (= sense 1 d above) and silver. 1580 Prot. Bk. J. Scott 100.
The auld taxatioun buik of the beneficeis of the eccliasticall men within the diocie of Sanct Androis 1598 Elgin Rec. II 64.
The bailleis to delyver to him the taxatioun silver for the loft bigging

f. To put (a person) in taxatioun, to tax, make liable for taxation. 1558 Inverness Sheriff Ct. 39.
Alexander is greitle and hawele put in taxatioun

g. Taxacioun of the speris, a tax designed to raise fighting men, esp. for the Borders.For a discussion of this tax, see Fife Sheriff Ct. 294. See also Tax(t n. c. 1516–17 Acta Conc. XXVIII fol. 183 in Fife Sheriff Ct. 294.
Makand compt of the taxacioun of the speris within the schirefdome of Fiff

2. The imposition of a monetary penalty. a. A fine. b. Damages claimed in a civil suit.a. 1560 Inverness Rec. I 44.
Tha suld incur the panis of the taxation of fyf schillingis and ane penne for ewyrre day he remanit in the said luging efter the xxj day of Junijb. c1575 Balfour Pract. 316.
Taxatioun of harmis and skaithis in civil actiounis; In actiounis of debt or uther civil causis the skaithis and harmis sould be taxt be the persewar in his clame