| 释义 |
taxation|tækˈseɪʃən|
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.
[1297Rolls of Parlt. I. 239/2 E la taxacioun des Biens de ceaus des villes seit fete par autres loiaux gentz.] c1325Poem Times Edw. II 301 in Pol. Songs (Camden) 337 If the king in his lond maketh a taxacioun. 1387Trevisa 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. 1543–4Act 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. 1592West 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. 1601Shakes. Twel. N. i. v. 225, I bring no ouerture of warre, no taxation of homage; I hold the Olyffe in my hand. 1622Bacon Hen. VII 67 When the Commissioners entred into the Taxation of the subsidie in Yorkeshire,..the people vpon a sudaine grew into great mutinie. 1859Eyton Antiq. Shropshire IX. 28 The Taxation of 1291 values the Church..at {pstlg}10 per annum. 1895Rashdall 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.
1552Huloet, Taxacion, or assessment of a taxe or subsidye, or of costes in iudgement, taxacio. 1760Foote Minor i. Wks. 1799 I. 235 He is generous, and will discharge your bill without taxation. 1883Wharton'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.
1447–8Shillingford Lett. (Camden) 79 Al other taxacions taliages and charges..to the Kyng owre soverayne lord graunted. a1578Lindesay (Pitscottie) Chron. Scot. (S.T.S.) II. 260 Thair was gret taxtatiounis layd on thame befoir. 1593Shakes. Rich. II, ii. i. 260 He hath not monie for these Irish warres: (His burthenous taxations notwithstanding). 1647in Picton L'pool Munic. Rec. (1883) I. 143 Agreed that a Ley or Taxacion of xiii be imposed upon the Towne. 1776Adam 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. 1781Gibbon 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. 1827Whately Logic (1837) 318 Taxation—the revenue levied from the subject in return for the protection afforded by the Sovereign. 1838Thirlwall Greece V. xlii. 205 A new valuation of all private property had been made with a view to a more equable system of taxation. 1863Fawcett Pol. Econ. iv. i. (1876) 518 Taxation implies that the right to levy a tax is given by law.
attrib.1886Chamberlain in Pall Mall G. 22 Apr. 11/1 It is to deal with three-fourths of the taxation revenue of Ireland. 1905Daily Chron. 26 Apr. 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.
1591Sylvester Du Bartas i. iii. 6 Sharpe taxation Of Bribes, Ambition, Treason, Avarice. 1600Shakes. A.Y.L. i. ii. 91 You'l be whipt for taxation one of these daies. 1631G. Webbe Quietn. (1657) 147 Some..there are who deserve this sharp taxation. a1653Gouge Comm. Heb. (1655) 474 The Apostles taxation of the Hebrews non-proficiency.
†4. Enrolment, registration, census. Cf. tax v. 8. Obs. rare—1.
1686Plot Staffordsh. 324 The last taxation, numbering, or review of the Provinces, taken under the Cæsars Vespasians Father and Son, both Emperors and Censors.
Hence taˈxational a., of or pertaining to taxation.
1879R. H. Elliot Written on Foreheads I. 205 You will have no taxational draft on your captial till you have coffee to meet it. |