Forms: 4 taxacioun, 5–7 -acion, 6 -atioun (Sc. taxtatioun, 7 taxtion, taction), 6– taxation. [a. AF. taxacioun = OF. taxation (13th c. in Godef., Compl.), ad. L. taxātiōn-em, n. of action f. taxāre to TAX.]
1. The fixing of the sum of an impost, damages, price, etc.; assessment, valuation. Obs. exc. Hist.
[1297. Rolls of Parlt., I. 239/2. E la taxacioun des Biens de ceaus des villes seit fete par autres loiaux gentz.]
c. 1325. Poem times Edw. II., 301, in Pol. Songs (Camden), 337. If the king in his lond maketh a taxacioun.
1387. Trevisa, Higden (Rolls), VIII. 271. Þe chirches of Engelond were i-taxed to the verray value, and seþþe voyded þe taxacioun of Norþwiche [L. taxatio Norwycensis] þat was made by þe fourþe Innocencius.
1543–4. Act 35 Hen. VIII., c. 10. Suche somes as … shal be taxed … for satisfaccion of any suche breakyng and defacyng … shal be paide … wtin ten dayes next after the saide Taxacion.
1592. West, 1st Pt. Symbol., § 24. Buying and selling is perfected, by the certein appointing of the thing to be sold, and the taxation of the price thereof, with the mutuall consent of the buyer and seller.
1601. Shaks., Twel. N., I. v. 225. I bring no ouerture of warre, no taxation of homage; I hold the Olyffe in my hand.
1622. Bacon, Hen. VII., 67. When the Commissioners entred into the Taxation of the subsidie in Yorkeshire,… the people vpon a sudaine grew into great mutinie.
1859. Eyton, Antiq. Shropshire, IX. 28. The Taxation of 1291 values the Church … at £10 per annum.
1895. Rashdall, Univ. of Middle Ages, II. 399. The taxation of Halls by a joint board of burgesses and Masters is a custom which was established from the earliest times in all medieval Studia.
b. Taxation of costs, the allowing or disallowing, by certain officials of courts of law, of the charges made by solicitors or other persons (e.g., arbitrators) subject to the jurisdiction of the court.
1552. Huloet, Taxacion, or assessment of a taxe or subsidye, or of costes in iudgement, taxacio.
1760. Foote, Minor, I. Wks. 1799, I. 235. He is generous, and will discharge your bill without taxation.
1883. Wharton’s Law Lex., s.v., As between party and party a taxation of costs is always had.
2. The imposition or levying of taxes (formerly including local rates); the action of taxing or the fact of being taxed; also transf. the revenue raised by taxes. With a and pl., an instance of this.
1447–8. Shillingford Lett. (Camden), 79. Al other taxacions taliages and charges … to the Kyng owre soverayne lord graunted.
a. 1578. Lindesay (Pitscottie), Chron. Scot. (S.T.S.), II. 260. Thair was gret taxtatiounis layd on thame befoir.
1593. Shaks., Rich. II., II. i. 260. He hath not monie for these Irish warres: (His burthenous taxations notwithstanding).
1647. in Picton, L’pool Munic. Rec. (1883), I. 143. Agreed that a Ley or Taxacion of xiil be imposed upon the Towne.
1776. Adam Smith, W. N., V. ii. (1869), II. 442. There are … two circumstances which render the interest of money a much less proper subject of direct taxation than the rent of land.
1781. Gibbon, Decl. & F., xvii. II. 61. The policy of Constantine and his successors preferred a simple and direct mode of taxation, more congenial to the spirit of an arbitrary government.
1827. Whately, Logic (1837), 318. Taxation—the revenue levied from the subject in return for the protection afforded by the Sovereign.
1838. Thirlwall, Greece, V. xlii. 205. A new valuation of all private property had been made with a view to a more equable system of taxation.
1863. Fawcett, Pol. Econ., IV. i. (1876), 518. Taxation implies that the right to levy a tax is given by law.
attrib. 1886. Chamberlain in Pall Mall G., 22 April, 11/1. It is to deal with three-fourths of the taxation revenue of Ireland.
1905. Daily Chron., 26 April, 5/2. The railways … are not merely a transport agency, but are utilised as a machine for taxation purposes.
† 3. A charging with a fault or offence; accusation; censure, reproof, blame. Obs.
1591. Sylvester, Du Bartas, I. iii. 6. Sharpe taxation of Bribes, Ambition, Treason, Avarice.
1600. Shaks., A. Y. L., I. ii. 91. You’l be whipt for taxation one of these daies.
1631. Bp. Webbe, Quietn. (1657), 147. Some … there are who deserve this sharp taxation.
a. 1653. Gouge, Comm. Heb. (1655), 474. The Apostles taxation of the Hebrews non-proficiency.
† 4. Enrollment, registration, census. Cf. TAX v. 8. Obs. rare–1.
1686. Plot, Staffordsh., 324. The last taxation, numbering, or review of the Provinces, taken under the Cæsars Vespasians Father and Son, both Emperors and Censors.
Hence Taxational a., of or pertaining to taxation.
1879. R. H. Elliot, Written on Foreheads, I. 205. You will have no taxational draft on your capital till you have coffee to meet it.
