late 13c., from O.Fr. taxer "impose a tax" (13c.), from L. taxare "evaluate, estimate, assess, handle," also "censure, charge," probably a frequentative form of tangere "to touch" (see tangent). Sense of "burden, put a strain on" first recorded 1672; that of "censure, reprove" is from 1560s. Use in Luke ii for Gk. apographein "to enter on a list, enroll" is due to Tyndale. The noun is recorded from early 14c. Tax shelter is attested from 1961; taxpayer from 1816.