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.
Deck Footing Frost Depth Map. When you excavate your footings you will need to dig below the frost line.This is the depth at which the moisture present in the soil is expected to freeze. Once your footings are buried below the frost line the ground will act as a barrier to insulate the soil below the footing from freezing in the winter. The depth you are required to set your frost footings will vary from region to region across the country.