Bouvier's Law Dictionary And Concise Encyclopedia

Cover Bouvier's Law Dictionary And Concise Encyclopedia
Bouvier's Law Dictionary And Concise Encyclopedia
Bouvier, John, 1787-1851
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ASSERT. To state as true; declare; main- tain. To assert against another has prob- ably a prima facie meaning of a contradic- tion of him, but the context or circumstanc- es may show that it connotes a criminatory charge; 7 L. J. Ex. 268.
ASSERTORY OATH. See Oath.
ASSESS. To rate Or, fix the proportion which every person has to pay of any par- ticular tax. To tax. To adjust the shares of a contribution by several towards a com- mon beneficial object according to the bene- fit received. To fix t
...he value of; to fix the amount of.
As used in a covenant to pay rates, etc., "assessed" means "reckoned on the value." 66 L. J. Ch. 353 ; [1897] 1 Ch. 633.
ASSESSMENT. Determining the value of a person's property or occupation for the pur- pose of levying a tax.
Determining the share of a tax to be paid by each individual.
Laying a tax.
Adjusting the shares of a contribution by several \ towards a common beneficial object according to the benefit received.
An assessment is an official estimate of the sums which are to constitute the basis of an apportionment of a tax between the indi- vidual subjects of taxation within the dis- trict.


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