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.
Typically, the frost line is the depth to which ice or frost penetrates the ground. The frost depth is determined by a variety of factors including the temperature, the length of time the air temperature remains below freezing, and the level of moisture in the ground.