TAX, n. [L. taxo, to tax.]1. A rate or sum of money assessed on the person or property of a citizen by government, for the use of the nation or state. Taxes, in free governments, are usually laid upon the property of citizens according to their income, or the value of their estates. Tax is a term of general import, including almost every species of imposition on persons or property for supplying the public treasury, as tolls, tribute, subsidy, excise, impost, or customs. But more generally, tax is limited to the sum laid upon polls, lands, houses, horses, cattle, professions and occupations. So we speak of a land tax, a window tax, a tax on carriages, &c. Taxes are annual or perpetual.2. A sum imposed on the persons and property of citizens to defray the expenses of a corporation, society, parish or company; as a city tax, a county tax, a parish tax, and the like. So a private association may lay a tax on its members for the use of the association.3. That which is imposed; a burden. The attention that he gives to public business is a heavy tax on his time.4. Charge; censure.5. Task.
TAX, v.t. [L. taxo.]1. To law, impose or assess upon citizens a certain sum of money or amount of property, to be paid to the public treasury, or to the treasury of a corporation or company, to defray the expenses of the government or corporation, &c. We are more heavily taxed by our idleness, pride and folly, than we are taxed by government.2. To load with a burden or burdens. The narrator--never taxes our faith beyond the obvious bounds of probability.3. To assess, fix or determine judicially, as the amount of cost on actions in court; as, the court taxes bills of cost.4. To charge; to censure; to accuse; usually followed by with; as, to tax a man with pride. He was taxed with presumption. Men's virtues I have commended as freely as I have taxed their crimes.[To tax of a crime, is not in use, nor to tax for. Both are now improper.]