In taxation. The listing and valuation of property for the purpose of apportioning a tax upon it, either according to value alone or in proportion to benefit received. Also determining the share of a tax to be paid by each of many persons; or apportioning the entire tax to be levied among the different taxable persons, establishing the proportion due from each. Adams, etc., Co. v. Shelbyville, 154 Ind. 467, 57 N. B. 114, 49 L. R.

the persons taxed. Taxes must be levied, without discrimination, equally upon all the subee of property; whilst assessments are only levied upon lands, or some other specific property, the subjects of the supposed benefits; to repay which the assessment is levied. Ridenour