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.