/ · 1894 Brewer’s · S · Scot and Lot
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A levy on all subjects according to their ability to pay. Scot means tribute or tax, and lot means allotment or portion allotted. To pay scot and lot, therefore, is to pay the ordinary tributes and also the personal tax allotted to you.
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.