ASSESSMENT is the determining of the value of a man's property or occupation for the purpose of levying a tax. Determining the share of a tax to be by each individual. Laying a tax. Adjusting the shares of a con tribution by several toward a common beneficial object according to the benefit received. As sessment of damages includes fixing the amount of damages to which the prevailing party in a suit is entitled. It may be done by the court through its proper officer, the clerk or protho notary, where the assessment is a mere matter of calculation but must be done by a jury in other cases. Insurance assessment is an appor tionment made in general average upon the various articles and interests at risk, accord ing to their 'value at the time and place of be ing in safety for contribution for damage and sacrifices purposely made, and expenses incurred for escape from impending common peril. An assessment is also made upon premium-notes given by the members of mutual fire insurance companies, constituting their capital, and being a substitute for the investment of the paid-up stock of a stock company, the liability to such assessments being regulated by the charter and by-laws, 12 N. Y. 477; 14 Barb. (N. Y.) 374.
Special assessments, or betterment taxes, are charges for improvements which are cousidesed to bring a special benefit upon a piece of real estate over and above the benefit derived from the community at large. Such assessments are
levied only on property and are not a personal liability of the taxpayer. Opening of new streets, construction of pavements, sewers and sanitary improvements are the most important objects for which special assessments are levied.
The term assessment is applied also to con tributions levied by party committees upon the holders of appointive offices in the civil serv ice. Party committees also make assessments upon candidates for elective offices. This sys tem is noticeable in American political life as early as 1840. It was, however, always looked upon as an abuse but it was not abated until Congress had passed laws making the solicita tion of funds from public officers a criminal offense. It has persisted to a limited extent in spite of hostile legislation. Recent legislation in many States requiring the publicity of all political expenditures, and the gradual exten sion of the system') have greatly di minished the abuse. Consult Brooks,. R. C., 'Corruption in American Politics and Life' (1910) and Jenks, J. W., 'Money in Practical Politics' (in Century Magazine, XLIV, 1892).