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Taxable

Black's Law Dictionary · Henry Campbell Black, M.A. · 1910

Black's Law Dictionary

Subject to taxation; liable to be assessed, along with others, for a share in a tax. Persons subject to taxation are sometimes called "taxables;" so property which may be assessed for taxation is said to be taxable. Applied to costs in an action, the word means proper to be taxed or charged up; legally chargeable or assessable.