Anything to do with accounting in the US? Boot is a term for an amount of cash or other goods added to an exchange to make the goods equal in value - and isn't taxable. A bit like when we sold Cliff Holton to Charlton for £4000 and they gave us Stewart Scullion as well - he was the boot.
Texas? The song 'These boots are made for walking' was inspired by a line from the film 4 for Texas - am not sure about the tax angle though.
Yes.. .it is cowboy boots..... but across the US apparently tax free...... over to you.........................
Cheers Yorkie. A topical question for today... Which football club has had a real cat as a mascot for the last eleven years?