(1)按能力负担的教役税
是古英格兰法中的一种税收，针对所有臣民，数额不定，按能力缴付。

(2)(自治市镇的居民有义务缴纳的)维持税

• sub pede sigilli
• subpoena
• subpoena ad testificandum
• subpoena duces tecum
• Subpoena Office in Chancery
• subpoena ticket
• sub potestate
• sub potestate parentis
• sub potestate viri
• subreptio
• subreption
• subrogation
• subrogation by contract
• subrogation of cotenant
• subrogation of insurer
• subrogatum tenet locum subrogati
• subrogee
• subrogor
• sub rosa
• sub salvo et securo conducto
• subscribe
• subscribed
• subscribed and sworn to before me
• subscribed capital
• subscribed stock