Assess
A Dictionary of Law · Henry Campbell Black · 1891
A Dictionary of Law
1.
To ascertain, adjust, and settle the respective shares to be contributed by several persons toward an object beneiicial to them all, in proportion to the benefit reecived.
2.
To adjust or fix the proportion of a tax which each person, of several liable to it, tas to pay; to apportion a tax among several; to distribute taxation in a proportion founded on the proportion of burden and benefit.
3.
To place a valuation upon property for the purpose of apportioning a tax.
4.
To impose a pecuniary payment upon persons or properiy; to tax. state tax, and contains a proviso that “no otlier lax or impost shal! be levied or assessed upon the said company,” the word “assessed” in the proviso cannot have the force and meaning of describing special levies for public improvements, but is used{merely to describe the act of levying the tax or impost.
42 N. J. Law, 97.