Cess

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For the hamlet in Norfolk, England, see Cess, Norfolk.

The term cess (a shortened form of assess; the spelling is due to a mistaken connection with census), is generally a tax. It is a term formerly more particularly applied to local taxation, in which sense it is still the official term used in Ireland; otherwise it has been superseded by "rate". In India it is applied, with the qualifying word prefixed, to any taxation, such as irrigation-cess,educational cess and the like. In Scotland, it refers to the land value tax. This article incorporates text from the Encyclopædia Britannica Eleventh Edition, a publication now in the public domain.

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