To expand, enlarge, prolong, widen, carry out further than the original limit; as, to extend the time for filing an answer, to extend a lease, term of office, charter, railroad track, etc. To extend a street means to prolong and continue it in the direction in which it already points, but does not include deflecting it from the course of the existing portion. In English practice. To value the lands or tenements of a person bound by a statute or recognizance which has become forfeited, to their full extended value. 3 Bl. Comm. 420; Fitzh. Nat. Brev. 131. To execute the writ ot extent or extendi facias, (q. v.) 2 Tidd, Pr. 1043, 1044.
In taxation. Extending a tax consists in adding to the assessment roll the precise amount due from each person whose name appears thereon. “The subjects for taxation having been properly listed, and a basis for apportionment established, nothing will remain to fix a definite liability but to extend upon the list or roll the several proportionate amounts, as a charge against the several taxables.” Cooley, Tax’n, (2d Ed.) 423.