The Law Dictionary

Featuring Black’s Law Dictionary Free Online Legal Dictionary 2nd Ed.


In a general sense, denotes the process of ascertaining and adjusting the shares respectively to be contributed by several persons towards a common beneficial object according to the benefit received. In taxation. The listing and valuation of property for the purpose of apportioning a tax upon it, either according to value alone or in proportion to benefit received. Also determining the share of a tax to be paid by each of many persons; or apportioning the entire tax to be levied among the different taxable persons, establishing the proportion due from each. Adams, etc., Co. v. Shelby- ville, 154 Ind. 467, 57 N. E. 114, 49 L. R. A. 797. 77 Am. St. Rep. 484; Webb v. Bid- well, 15 Minn. 483 (Gil. 394); State y. Farmer, 94 Tex. 232, 59 S. W. 541; Kinney v. Zimpleman, 36 Tex. 5S2; Southern R. Co. v. Kay, 62 S. C. 28, 39 S. E. 785; U. S. v. Erie R. Co., 107 U. S. 1, 2 Sup. Ct. 83, 27 L. Ed. 3S5. Assessment, as used in juxtaposition with taxation in a state constitution, includes all the steps necessary to be taken in the legitimate exercise of the power to tax. Hurford v. Omaha, 4 Neb. 336. Assessment is also popularly used as a synonym for taxation in general,

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