Scot

A contribution formerly paid to the use of the sheriff or his bailiffs. Cmoel. Scot and lot. Customary contributions laid upon all subjects according to their ability. Cowel. The phrase appears to have been in use in reference to the English law of elections, to designate certain duties which must be paid by those who claim to exercise the elective franchise within certain cities and boroughs before they are entitled to vote. It is said that the practice became uniform to refer to the poor-rate as a register of " scot and lot " voters, so that the term, when employed to define a right of election, meant only the payment by a parishionet of the sum to which he was assessed on the rate. Brovm. These old words are not grown obsolete, for whoever in like manner (though not by equal proportion) are assessed to any contribution, are generally said to pay scot and lot.

Tomlins.