What is APPORTIONMENT?

The division, partition, or distribution of a subject-matter in proportionate parts. Co. Litt. 147; 1 Swanst 37, n.; 1 Story, Eq. Jur. 475a. Of contracts. The allowance, in case of a severable contract, partially performed, of a part of the entire consideration proportioned to the degree in which the contract was carried out. Of rent. The allotment of their shares in a rent to each of several parties owning it. The determination of the amount of rent to be paid when the tenancy is terminated at some period other than one of the regular intervals for the payment of rent. Swint v. McCalmont Oil Co., 184 Pa. 202, 38 Atl. 1021, 63 Am. St. Rep. 791; Gluck v. Baltimore, 81 Md. 315, 32 Atl. 515, 48 Am. St. Rep. 515. Of incumbrances. Where several persons are interested in an estate, apportionment, as between them, is the determination of the respective amounts which they shall contribute towards the removal of the incumbrance. Of corporate shares. The pro tanto division among the subscribers of the shares allowed to be issued by the charter, where more than the limited number have been subscribed for. Clarke v. Brooklyn Bank, 1 Edw. Ch. (N. Y.) 368; Haight v. Day, 1 Johns. Ch. (N. Y.) 18. Of common. A division of the right of common between several persons, among whom the land to which, as an entirety, it first belonged has been divided. Of representatives. The determination upon each decennial census of the number of representatives in congress which each state shall elect, the calculation being based upon the population. See Const U. S. art 1, 5 2. Of taxes. The apportionment of a tax consists in a selection of the subjects to be taxed, and in laying down the rule by which to measure the contribution which each of these subjects shall make to the tax. Bar- field v. Gleason, 111 Ky. 491, 63 S. W. 904.

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