Also 5 accesse, 5–6 assesse, 6–7 assease, 7 ascease. Aphet. CESS, SESS, q.v. [a. OF. assesse-r:—late L. assessā-re, frequentative of assidēre to sit by (e.g., as an assessor or assistant-judge), in late L. to fix or apportion a tax, to assess, f. ad- to + sedēre to sit. In mod. Fr. asseoir (:—L. assidēre) is used in this sense: cf. ASSIZE.]
1. trans. To settle, determine, or fix the amount of (taxation, fine, etc.) to be paid by a person or community, or by each member of a community.
1447–8. Shillingford, Lett. (1871), 81. Half a dym, which was assessed and payd.
1581. Lambarde, Eiren., IV. xvi. (1588), 580. The same Justices … shall assesse the Fine at their wils and pleasures.
1628. Coke, On Litt., 33 a. Found the value of the land … and assessed damages for the deteyning of the Dower.
1852. McCulloch, Taxation, Introd. 12. Taxes … that admit of being fairly assessed and collected.
2. To determine the amount of and impose (taxation, fine, etc.) upon (a person or community).
1495. Act 11 Hen. VII., iv. Suche fynes and amerciamentis as upon them shalbe cessid.
1531. Dial. Laws of Eng., II. ix. (1638), 75. The neighbours by assent assesse a certaine summe upon every inhabitant.
1876. Green, Short Hist., vi. 319. A forced loan was assessed upon the whole kingdom.
3. To impose a fine or tax upon (a person, community, or property); to lay under contribution; to tax, fine. Const. in, at the amount.
1494. Fabyan, VII. 344. And after sessyd theym at greuouse fynys.
1564. Haward, Eutrop., VI. (1584), 52. He … assessed hym to pay a great summe of mony.
1660. R. Coxe, Power & Subj., 180. An Englishman shall be assessed in a deeper mulct.
1711. Steele, Spect., No. 53, ¶ 10. Where each Person shall be assessed but at two Shillings and six Pence.
1839. Keightley, Hist. Eng., I. 298. Each county was assessed in a certain number of carpenters, masons and tylers.
1863. Cox, Inst. Eng. Govt., III. ii. 602. John Hampden was assessed twenty shillings.
b. fig.
1804. W. Taylor, in Ann. Rev., II. 220. Several of our country historians … might be assessed for tributary materials.
4. To estimate officially the value of (property or income) for the purpose of apportioning its share of taxation.
1809. Bawdwen, trans. Domesday Bk., 245. Each one … was assessed at as much as a house in the city.
1842. Penny Cycl., XXIV. 112/1. After assessing the annual income of each person.
1870. Daily News, 18 April, 2/5. Woodlands may be assessed … upon the amount for which they might reasonably be expected to let. Tithes should be assessed on the commuted value.
