Scottish National Dictionary (1700–)
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First published 1971 (SND Vol. VIII).
This entry has not been updated since then but may contain minor corrections and revisions.
SCOT, v. In phr. to scot and lot, to pay scot and lot, a local tax once levied by a municipality in England and Scotland on the free burgesses of aburgh; hence to participate in the duties and obligations of a burgess. The phrase survived as part of the burgess-oath (see quot.).Abd. a.1714 New S.C. Misc. II. 367:
I shall Scot, Lot, Watch, Wake and Ward with the inhabitants of this burgh.
