Webster 1913 Edition
imp. & p. p.
p. pr. & vb. n.
To value; to make a valuation or official estimate of for the purpose of taxation.
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.
To determine and impose a tax or fine upon (a person, community, estate, or income); to tax;
as, the club.
assessedeach member twenty-five cents
To fix or determine the rate or amount of.
This sum is
assessedand raised upon individuals by commissioners in the act.
Webster 1828 Edition
1.To set, fix or charge a certain sum upon one, as a tax; as, to assess each citizen in due proportion.
2.To value; to fix the value of property, for the purpose of being taxed; as by the law of the United States. Also, to value or fix the profits of business, for the purpose of taxation.
3.To set, fix or ascertain; as, it is the province of a jury to assess damages.