A more thorough explanation:

Definition: Cess (also spelled cesse or sess) is a historical term used in English and Scottish law to refer to an assessment or tax on land.

Examples:

• In England, a cess was often levied to fund specific projects, such as the construction of a bridge or the repair of a road.
• In Scotland, a landowner might be required to pay a cess to support the local church or school.

These examples illustrate how a cess was a type of tax or assessment that was often tied to a specific purpose or project. The term is no longer commonly used in modern English or Scottish law.