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Webster's Revised Unabridged Dictionary
1. (n.) One appointed to assess taxes.

2. (n.) One appointed or elected to assist a judge or magistrate with his special knowledge of the subject to be decided; as legal assessors, nautical assessors.

3. (n.) One who sits by another, as next in dignity, or as an assistant and adviser; an associate in office.

International Standard Bible Encyclopedia

a-ses'-er: Lit. one who sits by another, an assistant; among the ancients especially an assistant to the king (compare "The assessor of his throne," Dryden, Milton's P.L., Book vi), or to the judge (see Dryden, Virgil's Aeneid, vi.583). Later it came to mean one who assesses people or property for purposes of taxation.

(1) Royal officials in Israel have the general title sarim, "princes," and this general title included the officer who was "over the tribute," who seems to have had charge of the assessment, as well as the collection of taxes. In the days of the later monarchy "the governor of the royal household," "the royal steward and high chamberlain," seems to have held some such important position (Isaiah 22:15; Isaiah 36:3, 22).

(2) The early kings do not seem to have subjected the people to heavy taxes, but we find much in the prophets about the injustice and extortion practiced by these officials on the poor of the land (compare Amos 2:6, 7 Isaiah 5:8 Jeremiah 5:28 Micah 3:11). Special taxes seem to have been imposed to meet emergencies (compare 2 Kings 23:35), but it is not clear that anything of the nature of a regular land tax, or property tax, existed in early times; though something of the kind may be referred to in the reward promised by Saul to the slayer of Goliath (1 Samuel 17:25) and the tenth mentioned in 1 Samuel 8:15-17. The kings of Judah, it would seem, made free use of the temple treasures.

(3) Later the Roman government "farmed out" the taxes of the provinces. The publicans, or tax-gatherers of the Gospels, seem to have been agents of the imperial procurator of Judea, instead of direct agents of the great Roman financial companies, who ordinarily let out the business of the collection of the taxes to officers of their own.

During the Empire there was ample imperial machinery provided for the regular collection of the taxes, and the emperor appointed a procurator in each province whose business it was to supervise the collection of revenue. Some Jews found the business profitable, but these were objects of detestation to their countrymen. See PUBLICAN.

George B. Eager


To Hermesigenes the Assessor.
... Letters of the Blessed Theodoret, LXXII. To Hermesigenes the Assessor. At
the time when men were whelmed in the darkness of ignorance ...
/.../the ecclesiastical history of theodoret/lxxii to hermesigenes the assessor.htm

Letter cclxxxiv. To the Assessor in the Case of Monks.
assessor in the case of monks. Concerning the monks, your ...
/.../basil/basil letters and select works/letter cclxxxiv to the assessor.htm

Prudence and Faith
... In some courts of law and in certain cases, the judge has an assessor sitting beside
him, an expert about some of the questions that are involved. ...
/.../maclaren/expositions of holy scripture g/prudence and faith.htm

Him Then I had Found at Rome, and He Clave to Me by a Most...
... There he had thrice sat as Assessor, with an uncorruptness much wondered at by others,
he wondering at others rather who could prefer gold to honesty. ...
/.../augustine/the confessions of saint augustine/chapter x him then i.htm

The Wonderful Integrity of Alypius in Judgment. The Lasting ...
... There had he thrice sat as assessor with an uncorruptness wondered at by others,
he rather wondering at those who could prefer gold to integrity. ...
/.../the confessions and letters of st/chapter x the wonderful integrity of.htm

The Final Disillusion
... administration. He was assessor to the Treasurer-General, or "Count of
the Italian Bounty Office," and decided fiscal questions. ...
// augustin/ii the final disillusion.htm

It was Near the Middle Hour of the Night. ...
... "Blessings of the one God be upon thee," said Ben Joreb, bowing low. "And the favor
of many gods on thee," said the assessor. "From Jerusalem?". ...
// 8 it was near.htm

Again the Council of the Covenant was in Session. ...
... The assessor, distraught and pale, started as he met him, and Vergilius saw
at once that an end of the other's girdle had been cut away. ...
// 20 again the council.htm

Eighth Tractate. On the Intellectual Beauty.
... No wisdom, thus, is greater; this is the authentic knowing, assessor to the divine
Intellect as projected into manifestation simultaneously with it; thus, in ...
/.../plotinus/the six enneads/eighth tractate on the intellectual.htm

Rome had Passed the Summits and Stood Looking into the Dark Valley ...
... In rural Latium, rich and poor clung to the old faith, and everywhere a plebeian
feared alike the assessor and the gods, and sacrificed to both. ...
// 1 rome had passed.htm

... Int. Standard Bible Encyclopedia. ASSESSOR. a-ses'-er: Lit. one who sits
by another, an assistant; among the ancients especially an ...
/a/assessor.htm - 9k

Assessments (1 Occurrence)

/a/assessments.htm - 6k

Asseverate (1 Occurrence)

/a/asseverate.htm - 6k

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