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 depth of frost depends on many factors. The frost depth depends on the winter air temperature or the structure of soil itself. Another factor is whether the frost is measured under sod or under bare ground. The frost is deeper under bare ground.