Why is the cess called the cess?

The term cess is a shortened form of the word "assess." This etymological root explains its connection to the act of levying or charging a tax or duty.

Understanding the Origins of 'Cess'

From 'Assess' to 'Cess'

The primary reason "cess" is called "cess" lies in its direct lineage from the word assess. To assess means to determine the amount of a tax or other payment, or to impose a tax. Over time, in the context of specific charges or duties, the longer word "assess" was abbreviated, leading to the concise form "cess."

The Influence on Spelling

While its origin is rooted in "assess," the unique spelling of "cess" is attributed to a mistaken connection with the word census. A census involves an official count or survey, especially of a population. Although a cess and a census are distinct concepts, the phonetic similarity and the idea of official enumeration might have contributed to the "c-e-s-s" spelling rather than an "a-s-s-e-s-s"-derived spelling like "sess."

Purpose and Application

In practice, a cess is a form of tax or levy imposed by a government for a specific purpose. These funds are frequently earmarked for the development and improvement of social sectors, such as education, health, or infrastructure. This targeted application of funds reinforces the idea of an 'assessment' for a particular public service or goal.

The following table summarizes the key aspects of the term's origin:

In essence, "cess" succinctly conveys the concept of an assessment, particularly one levied for a specific public benefit, with its spelling having an interesting historical nuance.