Legal Definitions - cessment

Cessment

Historically, a cessment referred to a tax or an assessment, typically a levy imposed on individuals or property by a governing authority for a specific purpose or as a general contribution.

Here are some examples to illustrate the concept of a cessment:

• Imagine a medieval lord in the 14th century who needed to raise funds to repair the main bridge leading into his town, which was crucial for trade. He might impose a cessment on all merchants and landowners within his domain, requiring each to contribute a set amount based on their income or property value. This example demonstrates a cessment as a specific tax levied by a governing power (the lord) for a particular public works project (bridge repair).

• Consider a 17th-century colonial government that needed to finance its local militia to protect against external threats. The colonial assembly might have passed a law enacting a cessment on all able-bodied male residents, requiring them to pay a certain sum annually. This illustrates a cessment as a tax imposed by a governmental body to fund a vital public service (defense).

• In an 18th-century rural parish, the local church council might have decided that the parish church roof was in dire need of repair. To cover the costs, they could have implemented a cessment, requiring each household in the parish to contribute a proportional amount. Here, the cessment functions as an assessment or contribution required from a community for the upkeep of a shared, essential institution.