c.1300, impose a tax on, from Old French taxer impose a tax (13c.), from Latin 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 1670s; that of censure, reprove is from 1560s.
The average depth of frost penetration ranges from 25 inches (64 cm) in southwestern South Dakota to 50 inches (127 cm) in. the northeast. Depth of frost depends on the amount of residue cover, soil moisture content, and the amount and timing of. snowfalls in relation to temperature extremes.
The frost line âalso known as frost depth or freezing depth âis most commonly the depth to which the groundwater in soil is expected to freeze.lternatively, in Arctic and Antarctic locations the freezing depth is so deep that it becomes year-round permafrost, and the term  thaw depth  is used instead. Finally, in tropical regions, frost line may refer to the vertical geographic elevation below which frost does not occur.