\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.