To tax at discretion. A New England term.
When a person neglects to make a return of his taxable property to the assessors of a town, those officers doom him; that is, judge upon, and fix his tax according to their discretion.--Pickering.
The estates of all merchants, shop-keepers, and factors, shall be assessed by the rule of common estimation, according to the will and doom of the assessors.--Massachusetts Colony Laws, p. 14, ed. 1660.