(1)
(罗马法)(英格兰古法)收费人；征税人

(2)强征(费用、捐税的)人；勒索人

• offer to dedicate
• offer to guarantee
• offer to restore
• offertorium
• offertory
• off-going crop
• office
• office audit
• office-block ballot
• office-book
• office copy
• office found
• office grant
• office hours
• Office of Alien Property
• office of corporation
• office of credit
• office of honor
• office of judge
• Office of Personnel Management
• office of profit
• office of profit under Crown
• Office of Thrift Supervision
• officer
• officer de facto