escheat (n.)

"tax on goods," late 15c., from Middle Dutch excijs (early 15c.), apparently altered from accijs "tax" (by influence of Latin excisus "cut out or removed," see excise (v.)), traditionally from Old French acceis "tax, assessment" (12c.), from Vulgar Latin *accensum, ultimately from Latin ad "to" (see ad-) + census "tax, census" (see census). English got the word, and the idea for the tax, from Holland.

late 14c., "forfeited property, reversion of property to a lord," from cheat (v.) or from escheat (n.). The meaning "a fraud committed by deception, a deceptive act" is from 1640s; earlier, in thieves' jargon, it meant "a stolen thing" (late 16c.), and earlier still "dice" (1530s). For sense evolution, see cheat (v.). It also was used in canting slang generally, as an affix, for any "thing" (e.g. cackling-chete "a fowl," crashing-chetes "the teeth"). The meaning "a swindler, a person who cheats" is from 1660s; from 1680s as "anything which deceives or is intended to deceive."