cess ( synonym found)
Definition of cess:

(n) : an assessed tax; the area along either side of a railroad track which is kept at a lower level than the sleeper bottom, in order to provide drainage
(v) : to levy a cess
Definition of cess:

(n) : an assessed tax; the area along either side of a railroad track which is kept at a lower level than the sleeper bottom, in order to provide drainage
(v) : to levy a cess
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