An Etymological Dictionary of the German Language/Annotated/Zoll

Zoll (1.), masculine, ‘inch,’ from the equivalent Middle High German zol, masculine and feminine, which is probably identical with Middle High German zol, masculine, ‘cylindrical piece, log’; compare Middle High German îszolle, ‘icicle.’

Zoll (2.), masculine, ‘duty, toll, dues,’ from Middle High German and Old High German zol, masculine, ‘custom-house, toll, duty’; corresponding to the equivalent Old Saxon and Anglo-Saxon tol, English toll, Dutch tol, Old Icelandic tollr. Usually regarded as borrowed from Middle Latin telonium, Greek τελώνιον, ‘custom-house, toll.’ The German words are, however, in spite of the lack of a Gothic *tulls (for which môta occurs; compare Maut), so old, and correspond so closely, that they must be regarded as of genuine Teutonic origin. Zoll is connected with the root tal (appearing in zählen and Zahl), of which it is an old participle in no- (ll from ln), and hence it signified originally ‘that which is counted.’ —

Derivative Zöllner, masculine, ‘collector,’ receiver of customs,’ from Middle High German zolnœre, zolner, Old High German zollanâri, zolneri, masculine. Corresponding to Anglo-Saxon tolnêre, tollêre, English toller, Dutch tollenaar, Old Frisian tolner, Danish tolder; compare Old Saxon tolna, ‘toll.’