An Etymological Dictionary of the German Language/Annotated/Kot
Kot (1.), Kote, feminine, ‘cot’; properly a Low German word; Low German kote, kot, Dutch kot, ‘hut’; corresponding to Anglo-Saxon cot, neuter, and cote, feminine, ‘hut’; from the former English cot is derived (English cottage is the same word with a Romance suffix; compare Middle Latin cotagium, Old French cotage), from the latter came cote in dove-cote and sheep-cote, compare Scandinavian kot, neuter, ‘small farm.’ Gothic *kut, neuter, or *kutô, feminine, is wanting. The widely ramified class is genuinely Teutonic, and passed into Slovenian (Old Slovenian kotĭcĭ, ‘cella’) and Keltic (Gaelic cot). Romance words have also been derived from it — Modern French cotte, cotillon, Italian cotta, all of which denote some article of dress, though this sense does not belong to the Teutonic word (English coat, at all events, is probably derived from Romance). The Teutonic word means only ‘apartment, hut, room of a house’; gudo- is perhaps the pre-historic form. — Kotsasse, also by assimilation Kossasse, Kossat, Kotse, ‘person settled in a small farm’; also spelt Kötter.
Kot (2.) masculine, ‘dirt, mire, dung,’ from the equivalent Middle High German kôt, quât, kât, neuter, Old High German quât; Gothic *qêda-, ‘dirt,’ is wanting. Prop. neuter adjective; Middle German quât, Modern Dutch kwaad, ‘wicked, ugly, rotten’ (Middle English cwêd, ‘bad’). Unflat and Unrat are in the same way veiled terms for stercus. In its pre-Teutonic form guêtho, Kot might be related by gradation to Indian gûtha, Zend gûtha, ‘dirt, excrementa,’ so that the Teutonic substantive may have been formed from the adjective even in prehistoric times; the Sanscrit and Zend word seems, however, to be connected with the Indian root gu, ‘caccare’ (Old Slovenian govĭno, neuter, ‘dirt’).