assess

1423, "to fix the amount (of a tax, fine, etc.)," from Anglo-Fr. assesser,
from M.L. assessareassidere "to sit beside"
(and thus to assist in the office of a judge), from ad- "to" + sedere
"to sit." One of the judge's assistant's jobs was to fix the amount of
a fine or tax. Meaning "to estimate the value of property for the
purpose of taxing it" is from 1809; transf. sense of "to judge the
value of a person, idea, etc." is from 1934.

assess. Dictionary.com. Online Etymology Dictionary. Douglas Harper, Historian. http://dictionary.reference.com/browse/assess

(accessed: July 07, 2008).

J.D.F.