1. To ascertain, adjust, and settle the respective shares to be contributed by several persons toward an object beneficial to them all, in proportion to the benefit received. 2. To adjust or fix the proportion of a tax which each person, of several liable to it, has to pay; to apportion a tax among several; to distribute taxation in a proportion founded on the proportion of burden and benefit. Allen v. McKay, 120 Cal. 332, 52 Pac. 828; Seymour v. Peters, 67 Mich. 415, 35 N. W. 62. 3. To place a valuation upon property for the purpose of apportioning a tax. Bridewell v. Morton, 46 Ark. 73; Moss v. Ilindes, 28 Vt. 2S1. 4. To impose a pecuniary payment upon persons or property; to tax. People v. Priest, 169 N. Y. 435, 62 N. E. 568.
Black’s Law Online Dictionary
