Source : Webster's Revised Unabridged Dictionary (1913)

Assess \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.