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The American Dictionary and Cyclopedia · 1910 · p. 36
t. [O. Fr. a e er = to regulate, settle; Low Lat. a es so = to value for the purpose of taxation; Cla . Lat, a e um, sup. of a ideo = to sit near, to be an a e or: ad = to, or near, and sedeo = to sit.] A. Ordinary Language: 1. To fix by authority the exact portion of a tax which any particular person is required to pay. ( Dyche .) 2. To make a valuation of property in any place, with the view of settling what amount of local or other taxation its owner or occupier should be required to pay. B. Law: To fix the amount of damages, costs, ., in a law case.
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