Emily Dickinson Lexicon

AS-SESS', v.t. [Fr. asseoir; Norm. asser, asseoir; to settle, fix, ascertain, assess; It. assestare, assettare; L. assideo, ad and sedeo; Eng. to sit, or set. See Set and Sit.]

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.