An Etymological Dictionary of the German Language/Steuer

by Friedrich Kluge

Steuer (1.), f., ‘aid, tax, duty, impost,’ from MidHG. stiure, OHG. stiura, f., ‘duty, tax,’ properly ‘aid, contribution, support, help.’ With these general meanings the following word is connected.

Steuer (2.), n., ‘rudder, helm,’ from the equiv. late MidHG. (MidG.) stiure, n.; properly a LG. word, originally belonging only to the Teutons on the sea-coast (in OHG. stiura, f., ‘rudder, stern'); comp. stuur, ‘rudder,’ AS. steór, n. (E. stern, see under Stern), OIc. stýre, n., ‘helm.’ To this is allied steuern, ‘to steer, pilot,’ which originated under the influence of the substantive Steuer, from MidHG. and OHG. stiuren, ‘to guide, lead, support'; comp. Du. stieren, sturen, AS. stŷran, E. to steer, and the equiv. OIc. stýra (Goth. stiurjan), ‘to fix firmly, maintain.’ These cognates, on account of their undoubted connection with Steuer, f., ‘duty' (lit. ‘support’?), have been linked with OIc. starr, ‘stake,’ and the equiv. Gr. σταυρός.