A tacksman (Scottish Gaelic: Fear-Taic, meaning "supporting man") was a land-holder of intermediate legal and social status in Scottish Highland society.
Although a tacksman generally paid a yearly rent for the land let to him (his "tack"), his tenure might last for several generations. He would often be related to his landlord, the free-holder, and might, for example, represent a cadet branch of the family of the clan chief. The tacksman in turn would let out his land to sub-tenants, but he might keep some in hand himself. Dr Johnson defined the class in this manner:
The three fundamental obligations traditionally imposed on tacksmen were grassum (a premium payable on entering into a lease), rental (either in kind, or in money, which was designated "tack-duty"), and the rendering of military service.
As described by James Mitchell:
The tacksman’s reputation was an ambiguous one. To some, he appeared to be no more than a parasitic middleman, but Dr Johnson mounted a stout defence:
Let me tell you how it will be
There's one for you, nineteen for me
'Cause I'm the taxman, yeah, I'm the taxman
Should five per cent appear too small
Be thankful I don't take it all
'Cause I'm the taxman, yeah I'm the taxman
If you drive a car, I'll tax the street,
If you try to sit, I'll tax your seat.
If you get too cold I'll tax the heat,
If you take a walk, I'll tax your feet.
Don't ask me what I want it for
If you don't want to pay some more
'Cause I'm the taxman, yeah, I'm the taxman
Now my advice for those who die
Declare the pennies on your eyes
'Cause I'm the taxman, yeah, I'm the taxman