| 释义 |
taxable, a. (n.)|ˈtæksəb(ə)l|
[a. AF. taxable (13th c. in Godef.), f. taxer to tax + -able.]
†1. Liable to be assessed (to a tax, impost, or charge); assessable. Obs.
1474Rolls of Parlt. VI. 115/2 Which to the Dismes with the Possessions of the Clergie be not taxed nor taxable. 1551in W. H. Turner Select. Rec. Oxford (O.H.S.) 207 The same to be taxable..to suche taxe and tallenge as shall be uppon hym taxed and sessyd. 1569Abp. Parker Let. to Sir W. Cecil 18 May, Benefices of xxx li. and upward taxable to the provision of armour.
2. Liable to be taxed; subject to a tax or duty.
In quot. 1685, liable to the taille in France, from which nobles were exempt.
1583Golding Calvin on Deut. xcv. 587 Whereas there are some persons which are still taxable (as they terme it)..whether it be in their goods or in their persons. 1647Virginia Stat. (1823) I. 341 A just and exact list of all taxable goods, land and tithable persons. 1683Apol. Prot. France iii. 2 They ruine all the Protestants that are Taxable in France. 1685Cotton tr. Montaigne (1711) I. xv. 68 Both himself and his Posterity [were] declared ignoble, taxable, and for ever incapable of bearing arms. 1762tr. Busching's Syst. Geog. VI. 319 This structure is reckoned a taxable house. 1817–18Cobbett Resid. U.S. (1822) 84 To learn..the taxable capacities of their farms. 1870Sat. Rev. 2 Apr. 432 The consumers of taxable commodities had no reason to complain of Mr. Lowe's Budget. 1908Daily Chron. 11 Jan. 4/3 He forgot that if taxation has increased, so also has what the politicians call ‘taxable capacity’.
†3. Liable to a charge or accusation; chargeable (with some fault); censurable, blamable, reprehensible. Obs.
1610Healey St. Augustine's Citie of God, To affect soueraignty..is taxable of indecency. 1617Hieron Wks. II. 402 Men..worthily taxeable with this doctrine. 1654H. L'Estrange Chas. I. (1655) 266 Not taxable with any vice. 1690Norris Beatitudes (1692) 10 Taxable for a too earthly and downward disposition of soul. 1792W. Roberts Looker-on No. 2 (1794) I. 20 The Old Bachelar was thought too taxable a shape to appear in.
4. Law. Of legal costs or fees: Liable to be taxed or reduced by the taxing-master.
1828–32Webster, Taxable..2. That may be legally charged by a court against the plaintif or defendant in a suit; as, taxable costs. 1885Law Times 14 Feb. 286/2 The fees of a manor steward as such, though a solicitor, are not taxable.
B. n. One who or that which is subject to taxation; esp. in pl. persons or things liable to a tax. Orig. U.S.
1662in Mag. Amer. Hist. Jan. (1884) 39 (Act of Assembly, Maryland) That every householder and freeman..should take up ten shillings per poll..for every taxable under their charge and custody. 1701Maryland Laws v. (1723) 17 To levy such Tax by the Poll on the Taxables of such Parishes. 1825Jefferson Autobiog. Wks. 1859 I. 32 He..was for their voting..according to the number of taxables. 1861J. G. Sheppard Fall Rome x. 565 Thus, the population was divided in the language into horsemen and taxables.
Hence taxaˈbility, ˈtaxableness, the quality or condition of being taxable; liability to taxation; ˈtaxably adv., in a taxable manner; in quot. 1906, in relation to taxability.
1804W. Taylor in Ann. Rev. II. 351 When one considers the easy taxability of the rent derived from all this shipping, and of that yielded by our lands, houses, [and] machines. 1847Webster, Taxableness, Taxably. 1865Merivale Rom. Emp. VIII. lxvii. 289 The citizenship with its attendant taxability was bestowed on many. 1906Contemp. Rev. Jan. 94 Its Lowland-Scots virtues of thrift and adhesiveness, which made the province taxably so capable. |