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 depths shown here are not the deepest frost seen this season, but does give a good idea of how many places record frost depth. Checking the historical data at St. Paul, the 31 inches of frost depth in 2003 is similar to the depth observed in March, 1991.