What is "scot and lot"

Scot \Scot\, n. [Icel. skot; or OF. escot, F. ['e]cot, LL. scottum, scotum, from a kindred German word; akin to AS. scot, and E. shot, shoot; cf. AS. sce['o]tan to shoot, to contribute. See Shoot, and cf. Shot.] A portion of money assessed or paid; a tax or contribution; a mulct; a fine; a shot.

Scot and lot, formerly, a parish assessment laid on subjects according to their ability. [Eng.]
--Cowell. Now, a phrase for obligations of every kind regarded collectivelly.

Experienced men of the world know very well that it is best to pay scot and lot as they go along.
--Emerson.

n. 1 (context UK historical English) A parish tax laid on subjects according to their ability. 2 Obligations of every kind regarded collectively.

n. obligations of all kinds taken as a whole

Scot and lot (from Old French escot, Old English sceot, a payment; lot, a portion or share) is a phrase common in the records of English medieval boroughs, applied to householders who were assessed for a tax (such as tallage) paid to the borough for local or national purposes.

They were usually members of a merchant guild.

Before the Reform Act 1832, those who paid scot and bore lot were often entitled to the franchise. The expression used today originated from this time period. Those who did not pay their taxes "got off 'scot-free'".