- apportionment
- /aporshanmant/The process by which legislative seats are distributed among units entitled to representation. Determination of the number of representatives which a State, county, or other subdivision may send to a legislative body.he U.S. Constitution provides for a census every ten years, on the basis of which Congress apportions representatives according to population; but each State must have at least one representative."Districting" is the establishment of the precise geographical boundaries of each such unit or constituency. Seaman v. Fedourich, 16 N.Y.2d 94, 262 N.Y.S.2d 444, 209 N.E.2d 778, 779.Apportionment by state statute which denies the rule of one-man, one-vote is violative of equal protection of laws. Baker v. Carr, 369 U.S. 186, 82 S.Ct. 691, 7 L.Ed.2d 663.See also legislative apportionmentThe allocation of a charge or cost such as real estate taxes between two parties, often in the same ratio as the respective times that the parties are in possession or ownership of property during the fiscal period for which the charge is made or assessed.Contracts.The allowance, in case of a severable contract, partially performed, of a part of the entire consideration proportioned to the degree in which the contract was carried out.Corporate shares.The pro tanto division among the subscribers of the shares allowed to be issued by the charter, where more than the limited number have been subscribed for.Estate taxes.Unless the will otherwise provides, taxes shall be apportioned among all persons interested in the estate. The apportionment is to be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are to be used for that purpose. If the decedent's will directs a method of apportionment of tax different from the method described in the Probate Code, the method described in the will controls. Uniform Probate Code, No. a-916(b).Incumbrances.Where several persons are interested in an estate, apportionment, as between them, is the determination of the respective amounts which they shall contribute towards the removal of the incumbrance.Liability.Legal responsibility of parties to a transaction or tort may be distributed or apportioned among them by statute or by agreement.- contribution.Rent.The allotment of shares in a rent to each of several parties owning it. The determination of the amount of rent to be paid when the tenancy is terminated at some period other than one of the regular intervals for the payment of rent.Representatives.The determination upon each decennial census of the number of representatives in congress which each state shall elect, the calculation being based upon the population.See U.S.Const., Art. 1, No. 2; Amend. 14, No. 2.Taxes.The apportionment of a tax consists in a selection of the subjects to be taxed, and in laying down the rule by which to measure the contribution which each of these subjects shall make to the tax. The assignment of the business income of a multistate corporation to specific states for income taxation. Usually, the apportionment procedure accounts for the property, payroll, and sales activity levels of the various states, and a proportionate assignment of the entity's total income is made thereby, using a three-factor apportionment formula. These activities indicate the commercial domicile of the corporation, relative to that income. Some states exclude nonbusiness income from the apportionment procedure; they allocate nonbusiness income to the states where the nonbusiness assets are locatedSee also apportionment clause
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
