What is EXTEND?

To expand, enlarge, prolong, widen, carry out, further than the originallimit; as, to extend the time for filing an answer, to extend a lease, term of office,charter, railroad track, etc. Flagler v. Hearst. 62 App. Div. 18, 70 N. Y. Supp. 056;Colliding v. Hammond, 54 Fed. 642. 4 C. C. A. 533; State v. Scott. 113 Mo. 550. 20 S.W. 1076; James v. McMillan, 55 Mich. 136. 20 N. W. 826; Wilson v. Rousseau. 4 How.697, 11 L. Ed. 1141; Orton v. Noonan. 27 Wis. 272; Moers v. Reading, 21 Pa. 201;People v. New York & H. R. Co., 45 Rarb. (N Y.) 73. To extend a street means to prolongand continue it in the direction in which It already points, but does not includedeflecting it from the course of the existing portion. Monroe v. Ouachita Parish, 47 La.Ann. 1061, ’17 South. 498; In re Charlotte St., 23 Pa. 288; Seattle & M. Ry. Co. v.State, 7 Wash. 150, 34 Pac. 551, 22 L. R. A. 217, 38 Am. St. Rep. 866.In English practice. To value the lands or tenements of a person bound by a statuteor recognizance which has become forfeited, to their full extended value. 3 Bl. Comm.420; Fitzh. Nat. Brev. 131. To execute the writ of extent or extendi facias, (q. v.) 2Tidd, Pr. 1043, 1044.In taxation. Extending a tax consists in adding to the assessment roll the preciseamount due from each person whose name appears thereon. “The subjects for taxationhaving been properly listed, and a basis for apportionment established, nothing will remainto fix a definite liability but to extend upon the list or roll the several proportionateamounts, as a charge against the several taxables.” Cooley, Tax’n, (2d Ed.) 423.

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