As-sĕss'1, v. t.
v. t. [imp. & p. p. ASSESSED; p. pr. & vb. n. ASSESSING.] [O. Fr. assesser, to regulate, settle, L. Lat. assessare, to value for taxation, from Lat. assidere, supine as if assessum, to sit by, esp. of judges in a court, in L. Lat. to assess, to tax; Fr. asseoir. Cf. Assize, v.]
Sense 1. To set, fix, or charge a certain sum upon, as a tax; as, to assess each citizen in due proportion.
Sense 2. To value; to fix the value or profits of, for the purpose of taxation.
Sense 3. To determine, fix, or ascertain; to estimate; to compute; as, to assess damages, i. e., to ascertain what damages are due to the defendant. Bouvier.
This sum is assessed and raised upon individuals by commissioners appointed in the act. Blackstone.