Part 400

As*ser"tion (&?;), n. [L. assertio, fr. asserere.] 1. The act of asserting, or that which is asserted; positive declaration or averment; affirmation; statement asserted; position advanced.

There is a difference between assertion and demonstration. Macaulay.

2. Maintenance; vindication; as, the assertion of one's rights or prerogatives.

As*sert"ive (&?;), a. Positive; affirming confidently; affirmative; peremptory.

In a confident and assertive form. Glanvill.

As*sert"ive*ly, adv. -- As*sert"ive*ness, n.

As*sert"or (&?;), n. [L., fr. asserere.] One who asserts or avers; one who maintains or vindicates a claim or a right; an affirmer, supporter, or vindicator; a defender; an asserter.

The assertors of liberty said not a word. Macaulay.

Faithful assertor of thy country's cause. Prior.

As`ser*to"ri*al (&?;), a. Asserting that a thing is; -- opposed to problematical and apodeictical.

As*sert"o*ry (&?;), a. [L. assertorius, fr. asserere.] Affirming; maintaining.

Arguments . . . assertory, not probatory. Jer. Taylor.

An assertory, not a promissory, declaration. Bentham.

A proposition is assertory, when it enounces what is known as actual. Sir W. Hamilton.

As*sess" (&?;), v. t. [imp. & p. p. Assessed (&?;); p. pr. & vb. n. Assessing.] [OF. assesser to regulate, settle, LL. assessare to value for taxation, fr. L. assidere, supine as if assessum, to sit by, esp. of judges in a court, in LL. to assess, tax. Cf. Assize, v., Cess.] 1. To value; to make a valuation or official estimate of for the purpose of taxation.

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.

As*sess"a*ble (&?;), a. Liable to be assessed or taxed; as, assessable property.

As`sess*ee" (&?;), n. One who is assessed.

As*ses"sion (&?;), n. [L. assessio, fr. assid&?;re to sit by or near; ad + sed&?;re to sit. See Sit.] A sitting beside or near.

As*sess"ment (&?;), n. [LL. assessamentum.] 1. The act of assessing; the act of determining an amount to be paid; as, an assessment of damages, or of taxes; an assessment of the members of a club.

2. A valuation of property or profits of business, for the purpose of taxation; such valuation and an adjudging of the proper sum to be levied on the property; as, an assessment of property or an assessment on property.

An assessment is a valuation made by authorized persons according to their discretion, as opposed to a sum certain or determined by law. It is a valuation of the property of those who are to pay the tax, for the purpose of fixing the proportion which each man shall pay. Blackstone. Burrill.

3. The specific sum levied or assessed.

4. An apportionment of a subscription for stock into successive installments; also, one of these installments (in England termed a "call"). [U. S.]

As*sess"or, n. [L., one who sits beside, the assistant of a judge, fr. assid&?;re. See Assession. LL., one who arranges of determines the taxes, fr. assid&?;re. See Assess, v., and cf. Cessor.] 1. One appointed or elected to assist a judge or magistrate with his special knowledge of the subject to be decided; as legal assessors, nautical assessors. Mozley & W.