A more thorough explanation:

Definition: SESS is a term that refers to a type of tax or assessment. It is also known as CESS.

Examples:

• In English law, SESS was used to refer to an assessment or tax.
• In Scots law, SESS was used to refer to a land tax.

These examples illustrate how SESS was used in different legal systems to refer to different types of taxes or assessments. In English law, it was a general term for any type of tax or assessment, while in Scots law, it specifically referred to a tax on land.