Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Ballentine's Law Dictionary

    To value for taxation; to tax; to equalize valuations for taxation or for contributions; to fix or ascertain; to estimate. See 120 Cal. 332, 52 Pac. 828.

  • Black's Law Dictionary: 2nd Edition

    1. To ascertain, adjust, and settle the respective shares to be contributed by several persons toward an object beneficial to them all, in proportion to the benefit received.
    2. To adjust or fix the proportion of a tax which each person, of several liable to it, has to pay; to apportion a tax among several; to distribute taxation in a proportion founded on the proportion of burden and benefit. Allen v. McKay, 120 Cal. 332, 52 Pan. 828; Seymour v. Peters, 67 Mich. 415, 35 N. W. 62.
    3. To place a valuation upon property for the purpose of apportioning a tax. Bridewell v. Morton, 46 Ark. 73; Moss v. Hindes, 28 Vt. 28
    4. To impose a pecuniary payment upon persons or property ; to tax. People v. Priest, 169 N. Y. 435, 62 N. E. 568.