Forms: 4 taxour(e, 6–9 taxor, 6– taxer. [a. AF. taxour, agent-n, from taxer to TAX; with suffix subseq. reduced: see -ER2 3.]
† 1. One who determines the amount of a tax, fine, price, etc.; an assessor. Obs.
[1297. Rolls of Parlt., I. 239. Qe en chescun Counte seient deus Chivaliers, Taxours e Quilleurs, ou un Chevalier & un Serjaunt.]
1377. Langl., P. Pl., B. VI. 40. Þowgh ȝe mowe amercy hem, late mercy be taxoure.
1552. Huloet, Taxer of prises, agoranomus.
1611. Cotgr., Tauxeur, a rater, taxer, assessor, prisor, praisor.
1695. Kennett, Par. Antiq., ix. 312. In every Deanery new Taxers were commission’d.
b. spec. In the ancient universities, An officer (one of two) who fixed the rents of students’ lodgings. At Cambridge, where the ‘Taxors’ also regulated the prices of commodities, kept the standard of weights and measures, and punished those who offended in these matters, the office and title (taxor) continued into the 19th c. Now Hist.
1532–3. Act 24 Hen. VIII., c. 1 § 10. This Acte … shall not … bee prejudiciall … to the Chancellers Vychancellers Proctours Taxers & Scholers … of the Vnyversities.
1563. Abp. Sandys, in Strype, Ann. Ref. (1709), I. xxxv. 359. I was scrutitor, I was taxer, I was proctor, and I was vicechancellor.
c. 1618. Moryson, Itin., IV. IV. i. (1903), 315. The vniversityes of Germany, haue no Taxers (or Clarkes of the Markett) for the price of vittles (as our vniversityes haue). Ibid., 429. [At Bologna] two Taxers are chosen to taxe the Students lodgings, and see that they pay not more then in former yeares.
1797. Cambr. Univ. Calendar, 141. The taxatores, taxers or taxors in this university,… were first appointed to regulate the price of the lodgings of the students.
1841. G. Peacock, Stat. Cambr., 25. The two taxors were regents appointed by the house of regents, who were empowered, in conjunction with two burgesses, to tax or fix the rent of hostels and houses occupied by students, in conformity with the letters patent of Henry III (1231). They also assisted the proctors in making the assize of bread and beer, and in other affairs relating to the regulation of the markets.
1895. Rashdall, Universities in Middle Ages, II. 361. It is worthy of notice that the office of Taxor, which has only recently been abolished in the University of Cambridge, was the earliest University office at Oxford [c. 1209].
2. One who levies a tax or taxes.
1603–4. Bacon, Sp. touching Purveyors. Instead of takers, they become taxers; instead of taking provision for your Majesty’s service, they tax your people ad redimendam vexationem.
1820. Lamb, Elia, Ser. I. Two Races Men. He [the borrower] is the true taxer who ‘calleth all the world up to be taxed.’
1884. Dowell, Taxation, I. v. i. 96. The taxors and collectors and their clerks … were accused of acting in an arbitrary … manner.
† 3. One who finds fault or censures. Obs.
1601. W. Parry, Trav. Sir A. Sherley, 8. The Turks (our Taxers) told us.
1611. Speed, Hist. Gt. Brit., IX. viii. (1623), 559. [They] were also … his most bitter Taxers.
