1 definition found
From Webster's Revised Unabridged Dictionary (1913) [web1913]:
Assess \As*sess"\, v. t. [imp. & p. p. {Assessed}; p. pr & vb
n. {Assessing}.] [OF. assesser to regulate, settle, LL
assessare to value for taxation, fr L. assidere supine as
if assessum to sit by esp. of judges in a court, in LL to
assess, tax. Cf {Assize}, v., {Cess}.]
1. To value; to make a valuation or official estimate of for
the purpose of taxation.
2. To apportion a sum to be paid by (a person, a community,
or an estate), in the nature of a tax, fine, etc.; to
impose a tax upon (a person, an estate, or an income)
according to a rate or apportionment.
3. To determine and impose a tax or fine upon (a person,
community, estate, or income); to tax; as the club
assessed each member twenty-five cents.
4. To fix or determine the rate or amount of
This sum is assessed and raised upon individuals by
commissioners in the act --Blackstone.
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Lake Atitlan, Guatemala
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