Assessment

Determining the value of a man's property or occupation for the purpose of levying a tax. Determining the share of a tax to be paid by each individual.

Laying a tax

Adjusting the shares of a contribution by several towards a common beneficial object, according to the benefit received. The term is used in this latter sense in New York, distinguishing some kinds of local taxation, whereby a peculiar benefit arises to the parties, from general taxation.

11 Johns. (N. Y.) 77; 3 Wend. (N. Y.) 263; 4 Hill (N. Y.) 76; 4 N. Y. 419.

Of Damages. Fixing the amount of damages to which the prevailing party in a suit is entitled. It may be done by the court through its proper officer, the clerk or prothonotary, where the assessment is a mere matter of calculation, but must be by a jury in other cases. See "Damages." -^— In Insurance. An apportionment made in general average upon the various articles and interests at risk, according to their value at the time and place of being in safety, for contribution for damage and sacrifices purposely made, and expenses incurred for escape from impending common peril.

2 Phil. Ins. c. 25.