Also 6–7 assessement. See aphet. SESSMENT. [f. ASSESS v. + -MENT, prob. in AF. assessement.] The action of assessing; the amount assessed.
1. The determination or adjustment of the amount of taxation, charge, fine, etc., to be paid by a person or community.
1548. Hall, Chron., Hen. VIII., an. 24 (R.). The assessement of whiche fines were appoynted to Thomas Cromwell.
1591. in Heath, Grocers’ Comp. (1869), 85. That 8000l. should be levied out of the Halls of the Cittie, by an equal and indifferent assessmente.
1764. Burn, Hist. Poor Laws, 196. Charges … to be raised by an assessment on the several parishes, in proportion to the number of poor they send to the said house.
1861. Pearson, Early & Mid. Ages Eng., 181. Even adultry is still matter of assessment.
2. The scheme of charge or taxation so adjusted.
a. 1700. in Somers, Tracts, I. 509. Such of the said Corporation as usually join in making By-laws, Assessments or Rates.
1865. H. Phillips, Amer. Paper Curr., II. 26. An assessment was prepared, based upon the supposed population of the Colonies.
3. The amount of charge so determined upon.
1611. Cotgr., Quottité, an even assessement, a rate or totquot imposed.
1662. Pepys, Diary, 15 Dec. To speak about my assessment of 42l. to the Loyal Sufferers.
1867. Pearson, Hist. Eng., I. 48. To see that these assessments were not excessive.
4. Official valuation of property or income for the purposes of taxation; the value assigned to it.
c. 1540. Plumpton Corr., 239. I marvill greatly that your said manor shold be so highley charged … I could never se no writing of the sesment therof.
1600. Holland, Livy, 31 (R.). The manner of equall contribution … proportionably to the assessment and rate of men’s goods.
1842. Penny Cycl., XXIV. 112/1. Income arising from some sources, being capable of direct assessment, cannot be concealed.
5. fig. in gen. sense: Estimation, evaluation.
a. 1626. Bp. Andrewes, Serm. (1856), I. 458. It hath been held no way safe for us to make our own assessment.
1853. Grote, Greece, II. lxxxvii. XI. 367. In the comparative assessment of Hellenic forces.
6. attrib. Assessment-work: (see quot.)
1870. Daily News, 18 April, 2/5. Establishing County Assessment Boards, with power to hear … appeals from the Union Assessment Committees.
1881. Raymond, Mining Gloss., Assessment-work.… The work done annually on a mining claim to maintain possessory title.
