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1666 Decree 26 June in W. Holloway Hist. Romney Marsh (1849) 167 All arrears, future rents, and damages be provided for by a scot on Upper Levels,..and for all general works, whenever the same shall be required.

1679 in J. Gibbon Day-fatality 4 Within a Year and half after his [sc. my father's] decease, such Charges and Water-scots came upon this Marsh-land, by the influence of the Sea, that it was never worth one Farthing to me.

1701 in W. Holloway Hist. Romney Marsh (1849) 169 The owners of the Upper Levels, to relieve themselves from the insupportable burthen of scots and taxes assessed upon their lands for the payment of the rents of Wittersham Level, and other ways..have at length..drained and recovered these drowned lands from the sea.

1759 in Catal. Arch. All Souls' Coll. (1877) 227 The scots have been very high.

1793 A. Young Gen. View Agric. Sussex 22 In Pevensey, and generally in all the levels, is raised a tax by the acre, called Scot, both general and particular. The general scot is applied for the purposes of paying water-bailiffs expenses... The particular scot is applied for the..looking after the streams and sewers.

1896 Daily News 1 June 4/6 This ‘scot’ is a special rate on the agriculturists of the marshes, and in some years has amounted to as much as 8s. in the £.

1922 S. Webb & B. Webb Eng. Local Govt. IV. i. 34 Once a year, in Whit week, the Lords or their deputies met..to decide upon the ‘scot’ or general Marsh Rate to be levied.

1995 G. Mingay in A. Armstrong Econ. Kent, 1640–1914‎ ii. 54 ‘Scots’, or taxes, levied on the owners, paid for the maintenance of drains and protective sea walls.