(138) sultus. moval by the thief from the place in which of the old common law writs. See Inhe found the goods, though he does not quite make off with them, is a sufficient asportation, or carrying away. Id. ibid. T. Jon. 109. A carrying quite away. Stra. 634. An abbreviation of the L. Lat. assisa and L. Fr. assise. Ass. mor. ant. An abbreviation of assisa mortis antecessoris. Fleta, lib. 4, c. 5. Ass. no. diss. An abbreviation of assisa nova disseisinæ. Id. ibid. ( 139 ) redactum est in culturam; because that was once a forest and a wood, and a place of vast solitude, and a common; and is now made thereof assart, or is reduced to tillage. Bract. fol. 226. Fleta, lib. 4, c. 22, § 6. Essartum is used in the Carta de Foresta, (9 Hen. III. c. 4,) although some copies have assartum. Blackst. Law Tracts. ( 140 ) motion towards it. 3 Inst. 176. 4 Bl. Fr. asser, asseer, asseoir.] Com. 146. Cowell. Any meeting whatsoever of great numbers of people, with such circumstances of terror as cannot but endanger the public peace, and excite alarm and consternation in the neighborhood.* 4 Steph. Com. 278. Wharton's Am. Crim. Law, 523. See Id. book 5, ch. 4. ( 141 ) tax to be levied; the apportionment of a tax among several subject to it. See infra. Taxation in general; authoritative imposition of a sum or sums to be paid. See Assess. Valuation of property for the purpose of taxation, and as preliminary to it. See Assess. Taxation for a special purpose or local object; local taxation, as distinguished from general taxation. Taxation on the principle of apportionment according to the relation between burden and benefit; or according to the benefit which each tax-payer is supposed to derive from the object on which the tax is expended.* 4 Comstock's R. 419. A pecuniary imposition upon persons or property; a tax. Between "assessment" and "tax," in the sense of a result, i. e. a sum or sums of money specifically ascertained, imposed and required to be paid, there is also a distinction; the term "assessment" being used to denote a special and temporary imposition on the owners of property in certain localities, to defray the expense of improvements made in those localities, such as the opening of a street or road, the construction of a sewer, &c. In some states, it has, indeed, been held that the meaning of the words "tax" and "assessment" is the same, whether applied to the opening or to the paving of a street, and that, in either case, they are regarded as synonymous. 7 Maryland R. 517. In New-York, however, the distinction has always been A special tax or imposition for a local judicially recognized. In the matter of object or purpose, as the opening, grading the Mayor, &c., of New-York, (11 Johns. and regulating of a street in a city or R. 77,) it was expressly held by the Sutown; a local tax apportioned according preme Court, that an "assessment" on the to a supposed relation between burden and property of certain churches, for enlarging benefit.* 4 Comstock's R. 419. a part of a street in the city, was not a *The term "assessment" is constant-"tax," within the meaning of an act exly used in two distinct senses; first; as descriptive of the mode or process of ascertaining the amount and proportions of certain pecuniary impositions upon persons and property; secondly, as descriptive of the results of such processes, viz. the sums of money so ascertained and required to be paid. In the former sense it may be compared with the term "taxation;" in the latter, with "tax." The connection, in point of meaning, between the terms "assessment" and "taxation," is very close; and originally they seem to have imported the same thing. The term "taxation of damages," in the old books, had precisely the same signification with "assessment of damages," which was substituted in its place. See Assess, Taxation. In their modern application to financial subjects, there is a similar connection, and the terms are often used indifferently, to express the same idea, as in the expression assessment of taxes," and others. A distinction, however, is sometimes made between them,-" assessment" being used as descriptive of the preliminary process of valuation, and "taxation," of actual, specific imposition. See Assess. Another distinction made between the terms is one of subdivision; "assessment" being defined as a particular species of taxation, or taxation for a special purpose and upon a peculiar principle. empting churches, &c. from being taxed; and the court took pains to distinguish between taxes, which it defined to be "burdens, charges or impositions, put or set upon persons or property, for public uses," and an assessment to pay for opening a street, in a ratio to the benefit or advantage derived from it; which they held to be "no burden." In Bleecker v. Ballou, (3 Wendell's R. 263, 266,) in which a tenant was sued, under a covenant to pay "all taxes, charges and impositions," &c. for the amount of an assessment for pitching and paving a street, Savage, C. J. observed, "There is no doubt that the assessment in question was not a tax; that being a a sum imposed, as is supposed, for some public object." It was held, however, to be included under the other words of the covenant. Both these cases were cited, and the distinction taken in them approved, in the subsequent case of Sharp v. Spier, (4 Hill's R. 76,) in which it was held that a power to sell for taxes did not authorize a sale for a mere assessment for benefit. Still, although not strictly taxes, street assessments have been held, in this state, to be lawful and constitutional impositions within the general power of taxation admitted to belong to the state. In the case of The People v. Mayor, &c. of Brooklyn, (4 Comstock's R. 419,) in which the cases were reviewed, the meaning of (142) the term "assessment," and the constituASSESSORES, Adsessores. Lat. [plur. tionality of impositions under that name of assessor, q. v.] In the civil law. Perwere considered at large in the Court of sons who sat with the Roman prætor, or Appeals. In this case, assessment, (in the other magistrate, for the purpose of assist sense of a process,) was considered as the ing him with their advice in the decision apportionment of a tax according to the of causes. Dig. 1. 22. Cod. 1. 51. Cic. benefit which each tax-payer is supposed de Orat. i. 37. to receive from the object on which the ASSESSORS. In Scotch and English tax is expended; and the same word, in law. Persons skilled in the law, appointed the sense of a sum imposed and required to advise and direct the decisions of the to be paid, was regarded as a local tax, judges of inferior courts. Bell's Dict. apportioned according to the relation beBrande. The term and practice are both tween burden and benefit. It was remark-derived from the civil law. See Assessores. ed by Ruggles, J., who delivered the opinion of the court, that the difference between general taxation and special assessments for local objects, requires that they should be distinguished by different names, although both derive their authority from the taxing power. They have always been so distinguished, and it is therefore evident that the word "tax" may be used, in a contract or in a statute, in a sense which would not include a "street assessment," or any other local or special taxation, within its meaning. Several cases are found in which it has been adjudged to have been so used. 4 Comstock's R. 432, 433. (143) Co. Litt. 374 b. In other words, assets by descent are liable to those debts only which are secured by specialty, as bond or covenant binding the party's heirs; but assets in the hands of executors and administrators are liable to all debts. Brande. ( 144 ) To assign; to allot, appoint, or designate. Assignavimus vos justitiarios nostros, ad inquirendum; we have assigned you our justices to make inquiry. Reg. Orig. 123. Assignavimus-ad itinerandum; we have 577. To transfer by delivery. 11 Bar-will give or assign that land. Bract. fol. bour's R. 637-639. To transfer persons, 17 b. Id. fol. 18 b. Fleta, lib. 3, c. 14, as a sheriff is said to assign prisoners in § 6. Dyer, 54, (Fr. ed.) his custody. See Assignee, Assignment. In practice. To appoint, allot, select or designate for a particular purpose, or duty. Thus, in England, justices are said to be "assigned to take the assizes," "assigned to hold pleas," "assigned to make gaol de-assigned to itinerate. Bract. fol. 109. See livery," "assigned to keep the peace," &c. Clerke's Prax. Cur. Adm. tit. 15. Stat. Westm. 2, c. 30. Reg. Orig. 68 b, 69. 3 Bl. Com. 58, 59, 352. 1 Id. 351. Cowell. So, a court is said to "assign a prisoner counsel."-To appoint a time; as, to assign a day. To point at, or point out; to set forth, or specify; to mark out or designate; as to assign errors on a writ of error; to assign breaches of a covenant. 2 Tidd's Pr. 1168. 1 Id. 686. To assign false judgment, in old practice, was to declare how and where the judgment was unjust. Old N. Br. 17. To assign waste was to show wherein especially the waste was committed. Reg. Orig. 71 b, nota. To assign a perjury is a phrase still used. Stat. 9 Ric. II. c. 3. In the phrase "to assign dower," the word is used in the two last senses; the widow's portion being set or marked out, that is, designated by metes and bounds, or other description, and so allotted or appointed for her use. But it has not the sense of transfer, as the estate does not pass by the assignment. 4 Kent's Com. 69. See Assignment of Dower. (145) In the civil law. A person assigned or set over to another, as a freedman to a particular child. Inst. 3. 9. Dig. 38. 4. ASSIGNAY, Assigney. O. Sc. In Scotch law. An assignee. "His airis and assignais." 1 Pitcairn's Crim. Trials, part 2, p. 342. "Aires or assigneys." 5 Bell's Appeal Cases, 83. Assignay (L. Fr.) occurs in Yearb. M. 7 Edw. III. 5. ASSIGNEE, (and formerly,) ASSIGN. [L. Fr. assigne; L. Lat. assignatus; Scotch, assigny.] A person to whom some right or property is assigned, transferred or made over by another; or, according to the old definition, "he to whom a thing is appointed or assigned to be used, paid or done." Termes de la Ley. Cowell. As signees are either by deed, or in law. See infra. When a statute speaks of an assignee, it is to be intended of such complete assignee, who has all the ceremonies and incidents requisite by the law to such character, not taking away any form or circumstance which the law requires. Dwarris on Stat. 773, (9 Phil. Law. Lib.) In old law. A person deputed or appointed by another to do any act, or perform any business. Blount. An assignee, however, was distinguished from a deputy, being said to occupy a thing in his own right, while a deputy acted in right of another. Perkins, tit. Grants. Cowell. Deputy is but as a shadow of the officer, but assignee is in his own right, and he shall answer for himself. Brownl. part 2, 337. Assignee by deed, (in deed or in fact,) is the person to whom some right, title or property is made over, or assigned by another by some deed or instrument in writing, which is hence called an assignment, and the party assigning the assignor.* Termes de la Ley. Cowell. Assignee in law is the person to whom some right or property is transferred, or upon whom it devolves by the mere operation of law, and without any express conveyance. In this sense, an executor is the assignee of the testator; an administrator, of the intestate. Dyer, 6. Hob. 9 b. Termes de la Ley. Cowell. See Assigns. ASSIGNEMENT, Assignment. L. Fr. Assignment; an assignment. Britt. c. 103. Yearb. M. 2 Edw. III. 5. ASSIGNER, Assiner, Assener. L. Fr. To assign. Kelham. Yearb. M. 2 Edw. (146) the law it has been employed from a very remote period. See infra. Where a party in a deed covenants for himself, his executors, administrators and transfer of personal property, the instrument of assignment is frequently of an equally formal character, though it is more commonly termed a bill of sale, (q. v.) 2 Steph. Com. 104. In some cases, how-assigns, the word assigns means any person ever, it is made in the form of a mere note or to whom the property or interest described memorandum, and, in the case of a negoin the deed, may happen at any future time tiable bill or note, the assignment is effectto be assigned, either by deed or by operaed by the mere endorsement of the astion of law. Holthouse. Under the word signor's name. Id. ibid. 105. U. S. assigns, are included not only assignees, proDigest, Assignment. perly so called, but executors, and administrators, the assignee of an assignee in perpetuum, the heir of an assignee, the assignee of an heir, the assignee of an assignee's executor, and a devisee. Hob. 9 b. Co. Litt. 384 b. In an assignment of real estate, the operative words are "assign, transfer and set over;" though usually the word "grant" is inserted; but any words which show an intention to pass the property, will amount to an assignment. Watkins on Conv. (by Preston,) b. 2, ch. ix. In assignments of chattels, the ordinary words are, "grant, bargain and sell, assign, transfer and set over." Id. ibid. Plowd. 287, 288. 5 Co. 16, 17 b. 2 Show. 39, 57. Godbolt, 161. 3 Leon. 212. 1 P. Wms. 73. But not involuntary assignees, as assignees in bankruptcy. 3 M. & S. 353. Assigns," in a policy of insurance, means one who becomes the as- ( 147 ) (148) (149) stances than those provided for by the law of Henry II. Id. ibid. The distinction between an assise and a jury is clearly drawn in the old books, and was a very common point of learning in the reign of Henry III. It was substantially this:-an assise was the regular mode of trying the main issue in questions of seisin; a jury was used to determine any incidental question arising in the cause, upon which issue might be taken, as where an exception was taken by the tenant out of the assise, as it was called. Thus, if the tenant at once denied that he had committed any disseisin, he simply put himself upon the assise, and the assise proceeded, as they called it, in modum assisæ, (in the ordinary manner of an assise), that is, upon the simple question of disseisin. Bract. fol. 184 b, 215. But if the tenant took an exception upon some collateral matter, as if he offered the common exception or plea that the demandant or plaintiff was a villein, this question was not triable by the assise, but by a common jury. Id. fol. 192 b, 215. It became, however, the practice to allow the assise itself to discharge the office of a jury in such cases, and it was then said, assisa cadit, or vertitur in juratam, the assise falls or is turned into a jury, or assisa capta est in modum juratæ, et non in modum assisæ; the assise is taken like a jury, and not like an assise. Id. fol. 192 b, 210 b, 215, 283. Fleta, lib. 4, c. 11, § 12; cc. 15, 16. Assises were of two kinds, grand and petite. See Grand assise, Petite assise. In Scotch law, the jury in criminal cases is still technically called the assise, or assize, (O. Sc. assyse, assyis, assyise.) Ersk. Inst. b. 4, tit. 4, § 92. P. Cyclopædia. But in England, assise, in the sense of a jury of any kind, has become obsolete. (150) 1 Bl. Com. 410, 411. 2 Id. 66. So, on the last eyre, was called an ancient disseisin, the continent of Europe, statutes or royal and a disseisin after the last eyre was called ordinances were anciently called assisia. a new or novel disseisin. Co. Litt. 153 b. Spelman, voc. Assisa. Coke's derivation It was much less formal and more sumfrom assidere, (to sit together, as a legislative assembly) seems to be recognised by Spelman as the origin of this signification of assise. um. To this head also belong those ancient ordinances or statutes by which the price and sale of bread, ale and other necessaries of life were regulated, called assisæ venaliThe most important of these was the assise of bread and ale, (assisa panis et cerevisia,) the particulars of which are minutely given by Britton. Britt. c. 30. The assize of bread was retained in England until a late period, the power of regulating it in cities and towns being frequently given to the local authorities; but all statutes relating to the assize have been repealed by statutes 6 & 7 Will. IV. c. 37, and 3 Geo. ( 151 ) aid of the patron and ordinary; or on the superior courts of common law, and which any person had intruded since the they usually make their circuits in the repredecessor's death. 3 Bl. Com. 253. F. spective vacations after Hilary and Trinity N. B. 49. Roscoe's Real Act. 74. Bract. terms. Id. 423. Smith's Action at Law, lib. 4, tract. 5. Fleta, lib. 5, c. 20. It de129. They are so called from the comrived its name from the emphatic word of mission of assise anciently issued to the the writ by which the jury were required judges, appointing or assigning them to to recognise whether (utrum) the tenements take assises (ad assisas capiendas), that is, in question were frankalmoign belonging to to take and receive the verdicts of jurors the church of the demandant, or the lay fee in certain actions then called assises. 3 of the tenant. Bract. fol. 286. Reg. Orig. Bl. Com. 57, 59, 352. See Assise. This 32 b. This writ has long been obsolete, commission of assise was actually issued principally by reason of the restraining down to a recent period, but the abolition statute of 13 Eliz. c. 10. 3 Bl. Com. 253. of assises and other real actions has now ASSISE (or BILL) OF FRESH FORCE. thrown it out of force. 3 Steph. Com. 424, [L. Lat. assisa (seu billa) frisca fortiæ.] note (x). In old English practice. A writ which lay by the usage and custom of a city or borough, where a man was disseised of his lands and tenements in such city or borough. It was called fresh force, because it was to be sued within forty days after the party's title accrued to him. F. N. B. 7 C. 3 Reeves Hist. Eng. Law, 28. Plowd. 89. Fleta, lib. 2, c. 55, §§ 6, 7. 3 Leon. 169. Calthrop's R. 149. (152) (surety to indemnify the party.) Verb. Sign. voc. Iter, 14.