Tax vessel (3)
I believe the answer is:
vat
This clue is a double definition.
'tax' is the first definition.
(VAT is an example)
'vessel' is the second definition.
(vat is a kind of vessel)
(Other definitions for vat that I've seen before include "Large vessel for storing liquids and a large tax" , "Liquid storage receptacle" , "Large tank or vessel" , "Tank for holding liquids" , "Container for liquids" .)