Cess
Encyclopedia
The term cess generally means a tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

. It is a term formerly more particularly applied to local taxation, and was the official term used in Ireland
Ireland
Ireland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...

 when it was part of the United Kingdom of Great Britain and Ireland
United Kingdom of Great Britain and Ireland
The United Kingdom of Great Britain and Ireland was the formal name of the United Kingdom during the period when what is now the Republic of Ireland formed a part of it....

; otherwise, it has been superseded by "rate". In colonial India
British Raj
British Raj was the British rule in the Indian subcontinent between 1858 and 1947; The term can also refer to the period of dominion...

 it was applied, with a qualifying prefix, to any taxation, such as irrigation-cess, educational-cess, and the like. Collectively referred to as cesses in government censuses e.g. "land revenue and cesses". In Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...

, it refers to the property tax
Property tax
A property tax is an ad valorem levy on the value of property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state or a municipality...

which was enacted in Scotland in 1665 and continued to be levied through the 18th century.
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