Sheep-Tax
the penalty bestowed on a person when they order a more expensive beer than they usually drink because someone else is paying. the sheep- tax is most commonly paid when a bit of the more expensive beer is spilled on the orderer.
origin: based on the historical practice of taking sheep, wool, etc. as a tax on livestock.
paul: hi john, let me buy you a beer. whatcha drinkin’?
john: (drinking a miller lite) i’ll have the ipa on tap.
sheep-taxing bartender: (sloshing the beer on john) oops, i seem to have spilled a bit on you.
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