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 estimate the duration of an estate by the statute merchant or the statute staple by an appraisal of the property.

  • Black's Law Dictionary: 2nd Edition

    To expand, enlarge, prolong, widen, carry out, further than the original limit; as, to extend the time ipr filing an answer, to extend a lease, term of office, charter, railroad track, etc. Flagler v. Hearst, 62 App. Div. 18, 70 N. Y. Supp. 956; Goulding v. Hammond, 54 Fed. 642, 4 C. C. A. 533; State v. Scott, 113 Mo. 559, 20 S. W. 1076; James v. McMillan, 55 Mich. 136, 20 N. W. 826; Wilson v. Rousseau, 4 How. 607, 11 In Ed. 1141; Orton v. Noonan. 27 Wis. 272; Moers v. Reading, 21 Pa. 201; Pcople v. New York & H. R. Co., 45 Barb. (N Y.) 73. To extend a street means to prolong and continue it in the direction in which it already points, but does not inclnde deflecting it from the course of the existing portion. Monroe v. Ouachita Parish, 47 La. Ann. 1061, 17 South. 498; In re Charlotte St., 23 Pa. 288; Seattle & M. Ry. Co. v. State, 7 Wash. 150, 34 Pac. 551, 22 L. R. A. 217, 38 Am. St. Rep. 866. In English practice. To value the lands or tenements of a person bound by a 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 extent or extendi facias, (q. vt) 2 Tidd, Pr. 1043, 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 taxables." Cooley, Tax'n. (2d Ed.) 423.