Webster's English Dictionary

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exempt

1. ex.empt \ig-'zem(p)t\ aj [ME, fr. L exemptus, pp. of eximere to take out 
   - more at EXAM]PLE obs  1: set apart  2: free or released from some 
   liability to which others are subject 
2. exempt n : one exempted or freed from duty 
3. exempt vt obs  1: to set apart  2: to release or deliver from some 
   liability or requirement to which other s are subject : EXCUSE