Extend
A Dictionary of Law · Henry Campbell Black · 1891
A Dictionary of Law
Im English practices
To value the lands or tenements of a person bound bya statute or recognizance which has become forfeited, to their full extended value.
3 Bl. Comm. 420; Fitzh. Nat. Brev. 131.
To execute the writ of evtent or extendi faclas, (gq. 0.) 2 Tidd, Pr. 1048, 1044, In taxation. Extending a tax consists in adding to the assessment roll the precise amount due from each person whose name appears thereon, “The subjects for taxation having been properly listed, and a basis for apportionment established, nothing will remain to fix a definite liability but to extend upon the list or roll the several proportionate amounts, as a charge against the several taxae bles.”
Cooley, Tax’n, (2d Ed.) 423.