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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, v. P.t. and p.p. also taxat, -et, taxte. [ME and e.m.E. tax (Cursor M.), OF taxer, L. taxāre.] tr.

1. To assess, estimate; prescribe (damages, expenses, a fee). c1420 Bute MS 141a.
Doand hym … scath for the qwhilkys I tax … his scathis thus mony penyis or pondys [etc.] 1483 Seal of Cause Haddington Hammermen in E. Loth. Antiq. Soc. II 104 (see Tax(t n. 1 (a)).
Taxit 1489 Acta Aud. 130/1.
Alexander … gert summond him at his instance to here certane expensis taxt as is contenit in the summondis 1493 Acta Aud. 181/2.
That … William Leuenax sall … pay to … William Richardsone the soume of twa hundreth four li. … for dampnage & interesse adiugit be the said juge to be payit to the said William & taxtit be the said juge as sufficiently previt be … certane lettrez [etc.] 1512 Treas. Acc. IV 292.
To Henry Cornetoun, biggar of the said galay, taxand monethtlie for him self and ane servitour with him foure li. xij s., deliverit in haill payment of Junij and July ix li. iiij s. 1517 Fife Sheriff Ct. 81.
To heire the expensis maid in the actione betuix thame taxte as efferit c1575 Balfour Pract. 60.
He sall be convict … in all and haill the damnage and skaith quhilk the persewar hes sworne and taxt aganis him c1575 Balfour Pract. 290.
The persewar sould specifie and taxt his damnage, skaith and harmis to ane certane nombre and quantitie 1609 Skene Reg. Maj. i 78b.
Taxand [Quon. Attach. c. 11, entaxand] and modifiand his harmes and skaiths to ane certaine quantitie a1633 Hope Major Pract. II 245.
The wrytters', clerks', and maissers' fies ar taxit

2. To subject (a person or community) to taxation, to impose a tax upone (a community).(1) 1464–5 Acts XII 31/2.
To inquer gif any personis be within the boundis of thare office vntaxt and to taxt tham of new 1505 Treas. Acc. III 138.
Gareoch pursewant to pas with lettrez for the taxt in Denmark forsaid to all lordis, kyrkmen and burghis quhilk wer taxat within the schirefdomes of Forfair, Kincardin [etc.] … xl s. 1515–16 Acta Conc. Publ. Aff. 66.
[Leith] is bot ane throwchfair town within the said barony [sc. of Restalrig] and thar is na uthir baron nor townis within barony taxt with burrowis bot … Leith alanerly 1531 Haddington B. Rec. (Robb) 11 July.
Gyf neid beis, the towne to be taxt for mair mone a1538 Abell 112b.
The baronis … taxat the pure lauboraris ondir thame 1548 Stirling B. Rec. I 52.
The provest, ballies [etc.] … hes consentit to be taxt … gif neid beis for the releiff of William Bell for the artailyery and price tharof as efferis 1560 Edinb. B. Rec. III 69.
To taxt the hale nychtbouris … for douncasting and demolesyng of wallis and fortres of Leythe 1597 Skene Verb. S. s.v. Canvm.
Latin writers makis mention of them quha was taxed be the head or pow 1644 Aberd. B. Rec. IV 22.
That the … sojors … be quartered in hostish houssis … and that the haill nichtbours … sould be taxt according to their trade, worth and estait for payment of sic moneyes as sal be dew … for the saids quarters 1647 Aberd. B. Rec. IV 73.
Taxet c1650 Spalding I 137.
The covenanteris … stentit, taxt, and numberit the men 1652 Peebles B. Rec. II 6.
Provydeing all the burgessis [etc.] … be taxt with the toune for thair tradeing(2) 1668 Rothesay B. Rec. 153.
Thairfoir they have inactit and concludit that four monethis cess be taxit upone the towne for payment of the said taxatioune

b. To assess or value ((a person in respect of his) goods or property) (to the sum, etc. to be raised in taxation). 1424 Acts II 4/2.
The bestis ar taxit on this maner the kowe and hir folovar of ij ȝer aulde to vj s. viij d. [etc.] 1515 Selkirk B. Ct. (ed.) 35.
Stewyne of Lawder, Johnne Chepman [etc.] … to tax the towne to 40 lib. be the tenor of our soverand letteris and ilk ane that is a taxar the tyme his stall beis taxit sall pas to the dur quhill he be taxit 1532–3 Acta Conc. Publ. Aff. 395.
[That] the inhabitantis of eviry burgh … pay the soumes of money that thai ar taxt to be the taxaris of this … moneth of Januar 1571 Treas. Acc. XII 283.
Letters to charge all the inhabitantis … of the townis of Sanctandrois, Cowper [etc.] … to send to Leith sa mony men as thai wer ordanit and taxt to at Leith at the last conventioun 1627 Black Bk. Taymouth 385.
That evirie merkland … perteining to … James Campbell … fear … salbe taxat and stentit to tua merkis money

c. intr. To impose or set a tax (for some purpose). 1549 Elgin Rec. I 96.
His curator … to be surety to walk, ward, scott, lott, tax and stent for the said auchtane parts 1584 Inverness Rec. I 295.
The … awnaris of the said wattir and fisching thairof … to taxt and contribute wyth vtheris for biggin of the saidis kistis

3. To subject a marriage (see Mariag(e n. 4) to the feudal casualty of avail (Avail n. 4). 1681 Stair Inst. ii iv § 50 (see Taxt ppl. adj. 3).
Taxed

4. transf. To censure, reprove; accuse (for, of, with) a fault or crime.(1) 1558-66 Knox II 331.
He began to taxt the ignorance, the vanitie, and the dyspyte of princes against all virtue(2) 1513 Doug. vi Prol. 49.
Heir tretand vertu, taxis he pane for vyce 1572 Sat. P. xxxvi 6.
Men … taxit with so mony schamfull blot So poyntit out and from all faithfull flemit 1572 Sat. P. xxxv 3. 1638 T. Hope Diary v.
I am not ignorant how thair procedingis is taxt of seditioun