Legal Definitions - cess

The term cess refers to a historical form of tax or levy. Historically, in English law, it broadly meant any assessment or tax imposed by an authority. In Scots law, it more specifically denoted a tax levied on land.

Here are some examples to illustrate this concept:

• Example 1: Funding a Local Improvement

  Imagine a small English village in the 17th century that needed to repair its crumbling church roof. The village council might have imposed a "cess" on all property owners within the parish, requiring each household to contribute a set amount based on their property value. This collective contribution would then fund the necessary repairs.

  This illustrates "cess" as a specific assessment or tax levied by a local authority for a particular community project or public good.

• Example 2: A National Land Tax in Scotland

  In 18th-century Scotland, the government might have required landowners to pay a "cess" annually, calculated based on the size and productivity of their estates. This revenue would contribute to the national treasury, supporting government administration or military expenses.

  This example highlights the specific application of "cess" in Scots law, where it functioned as a tax directly tied to the ownership and value of land.

• Example 3: A Special Levy for War Efforts

  During a period of national conflict in historical England, the monarch might have declared a special "cess" on certain industries or goods to raise funds for military campaigns. For instance, a "salt cess" could have been levied on all salt producers or merchants, with the collected funds directly allocated to financing the war.

  Here, "cess" demonstrates its use as a targeted tax or assessment imposed for a specific governmental objective, such as funding a war effort, rather than a general ongoing tax.