Volunteers a kiss by way of payment! (3)
I believe the answer is:
tax
'way of payment' is the definition.
The definition and answer can be both related to property as well as being singular nouns.
Maybe they are linked in a way I don't understand?
'volunteers a kiss by' is the wordplay.
'volunteers' becomes 'TA' (abbreviation for Territorial Army).
'a kiss' becomes 'x' (X can represent a kiss).
'by' says to put letters next to each other.
'ta'+'x'='TAX'
Can you help me to learn more?
(Other definitions for tax that I've seen before include "Government levy" , "Are demanding" , "Demand" , "Compulsory contribution towards a country's expenses" , "E.g. VAT" .)