In this day and age cess is just another word for tax, but it remains a little distinct from tax. It has had several other meanings over the years and has had different interpretations as well in different countries.
In Ireland it is still in use and refers exclusively to tax on land value. It was derived from the word assess and traditionally meant that the soldiers of the Sovereign should be allowed access to food and lodgings when traveling through a territory. It is also supposed to mean "luck" in Ireland, though where tax of any kind is concerned bad luck would have more appropriate.
In India, where it is still in widespread use, it is supposed to be a tax on tax or a surcharge which is applied to a specific commodity or service and the monies that are raised are also meant to meet some specified objective.
In Ireland it is still in use and refers exclusively to tax on land value. It was derived from the word assess and traditionally meant that the soldiers of the Sovereign should be allowed access to food and lodgings when traveling through a territory. It is also supposed to mean "luck" in Ireland, though where tax of any kind is concerned bad luck would have more appropriate.
In India, where it is still in widespread use, it is supposed to be a tax on tax or a surcharge which is applied to a specific commodity or service and the monies that are raised are also meant to meet some specified objective.
