資料來源 : Webster's Revised Unabridged Dictionary (1913)

Taxable \Tax"a*ble\, a.
   1. Capable of being taxed; liable by law to the assessment of
      taxes; as, taxable estate; taxable commodities.

   2. (Law) That may be legally charged by a court against the
      plaintiff of defendant in a suit; as, taxable costs. --
      {Tax"a*ble*ness}, n. -- {Tax"a*bly}, adv.