Appraise

To value property at what it is worth. In a statute directing certain officers to "appraise all taxable property at its full and true value in money," the words italicized are superfluous and add no meaning which the statute would not have had without them; Cocheco Mfg. Co. v. Strafford, 51 N. H. 455, 482.

To put or set a price or value upon.

2 To value; to estimate at a price, by authority of law. Appraisement; appraisal; apprizal. The worth of property as estimated by an authorized person; also the act or proceeding by which the estimate is made. An " apprizal " of property signifies a valuation of it, an estimation of its value, unless some other sense is plainly indica'ed.^ Appraisements are made — o£ the goods of a deceased; of articles set apart for the share or exemption of a widow; of the assets of an insolvent who has assigned his property for the benefit of creditors or who claims exemption of his statutory amomit under proceedings in execution of a judgment; of property taken for public uses; of goods distrained for rent; of the goods of an importer. Appraiser. One authorized to determine the value of an article or articles of property. See Indifferent, 1. Mercantile appraiser. An officer whose duty it is to ascertain the amount of business done by persons in the different mercantile pursuits and to regulate the tax or license fees to be paid by them on their business. Government appraiser. The incumbent of a permanent office, selected by a collector of customs, and charged with the duty of valuing dutiable merchandise. Merchant appraiser. An appraiser selected by an importer to act with a government appraiser.* Re-apprais,er. One chosen to make a second appraisement of dutiable goods. The importer has a right to be present when reappraisers view his goods. The re-appraisement is an apprizal on view, and the re-appraisers may ascertain the value of the merchandise by reasonable means, and determine what witnesses, if any, they will examine. The merchant appraiser who may be called in is not an " ofttcer " within the meaning of Art. n of the Constitution; and the exaction of a fee for his compensation is not authorized. ^