As*sess" (&?;), v. t. [imp. & p.
p. Assessed (&?;); p. pr. & vb. n.
Assessing.] [OF. assesser to regulate, settle, LL.
assessare to value for taxation, fr. L. assidere, supine as
if assessum, to sit by, esp. of judges in a court, in LL. to assess,
tax. Cf. Assize, v., Cess.]
1. To value; to make a valuation or official estimate
of for the purpose of taxation.
2. To apportion a sum to be paid by (a person, a
community, or an estate), in the nature of a tax, fine, etc.; to impose a
tax upon (a person, an estate, or an income) according to a rate or
apportionment.
3. To determine and impose a tax or fine upon (a
person, community, estate, or income); to tax; as, the club assessed
each member twenty-five cents.
4. To fix or determine the rate or amount
of.
This sum is assessed and raised upon individuals by
commissioners in the act.
Blackstone.
