Merriam-Webster Collegiate Dictionary - exempt

 I. adjective  Etymology: Middle English, from Anglo-French, from Latin ~us, past participle of eximere to take out — more at example  Date: 14th century  1. obsolete set apart  2. free or released from some liability or requirement to which others are subject was ~ from jury duty the estate was ~ from taxes  II. transitive verb  Date: 15th century  1. to release or deliver from some liability or requirement to which others are subject ; excuse a man ~ed from military service  2. obsolete to set apart  III. noun  Date: 1670 one ~ed or freed from duty