[L. assideo, ad and sedeo.]

1. To set, fix or charge a certain sum upon one, as a tax; as, to assess each citizen in due proportion.

2. To value; to fix the value of property, for the purpose of being taxed; as by the law of the United States. Also, to value or fix the profits of business, for the purpose of taxation.

3. To set, fix or ascertain; as, it is the province of a jury to assess damages.