Scottish National Dictionary (1700–)
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First published 1934 (SND Vol. I).
This entry has not been updated since then but may contain minor corrections and revisions.
ANNUITY TAX, n. A local tax. See below.Sc. 1890 Bell's Dict. Law Scot. 46:
Formerly levied within the city of Edinburgh and the burgh of Montrose, for the support of the endowed clergymen in these towns. It was abolished by 23 & 24 Vict. c. 50, as amended by 33 & 34 Vict. c. 87.