1894 Brewer’s / F / Farm
means food; so called because anciently the tenant was required to provide the landlord with food by way of rent. (Anglo-Saxon, fearme, food.)
To farm taxes is the French affermer (to let or lease), from ferme, a letting for the supply of food.
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.