Legal Term Dictionary

A valuation of ecclesiastical benefices made through every diocese in England, by Walter, bishop of Norwich, delegated by the pope to this ofllce in 38 Hen. III. Cowell.

A valuation of ecclesiastical benefices made through every diocese in England, by Walter, bishop of Norwich, delegated by the pope to this ofllce in 38 Hen. III. Cowell. Less...

Two officers yearly chosen In Cambridge, England, to see the true gauge of all the weights and measures.

Two officers yearly chosen In Cambridge, England, to see the true gauge of all the weights and measures. Less...

See MASTER.

See MASTER. Less...

Each house of parliament has a taxing officer, whose duty it is to tax the costs incurred by the promoters or opponents of private bills. May, Pari. Pr. 843.

Each house of parliament has a taxing officer, whose duty it is to tax the costs incurred by the promoters or opponents of private bills. May, Pari. Pr. 843. Less...

The power of any government to levy taxes.

The power of any government to levy taxes. Less...

An annual payment made to a superior in Scotland, Instead of the duties due to him under the tenure of ward-holding. Abolished. Wharton.

An annual payment made to a superior in Scotland, Instead of the duties due to him under the tenure of ward-holding. Abolished. Wharton. Less...

In old English law. A royalty or privilege granted, by royal charter, to a lord of a manor, for the having, restraining, and judging of bondmen and villeins, with their children, goods, and chattels, etc. Glan. lib. 5, c 2.

In old English law. A royalty or privilege granted, by royal charter, to a lord of a manor, for the having, restraining, and judging of bondmen and villeins, with their children, goods, and chattels, etc. Glan. lib. 5, c 2. Less...

Within the meaning of an exemption law, a "team" consists of either one or two horses, with their harness and the vehicle to which they are customarily attached for use. Wilcox v. Hawley, 31 N. Y. 655.

Within the meaning of an exemption law, a "team" consists of either one or two horses, with their harness and the vehicle to which they are customarily attached for use. Wilcox v. Hawley, 31 N. Y. 655. Less...

Within the meaning of an exemption law, this term means work done by a team as a substantial part of a man's business; as in farming, staging, express carrying, drawing of freight, peddling, or the transportation of material used or dealt in as a business. Hickok y. Thayer, 49 Vt More...

Within the meaning of an exemption law, this term means work done by a team as a substantial part of a man's business; as in farming, staging, express carrying, drawing of freight, peddling, or the transportation of material used or dealt in as a business. Hickok y. Thayer, 49 Vt 375. Less...

The imposition of a tax; the act or process of imposing and levying a pecuniary charge or enforced contribution, ratable, or proportioned to value or some other standard, upon persons or property, by or on behalf of a government or one of its divisions or agencies, for the purpose of More...

The imposition of a tax; the act or process of imposing and levying a pecuniary charge or enforced contribution, ratable, or proportioned to value or some other standard, upon persons or property, by or on behalf of a government or one of its divisions or agencies, for the purpose of providing revenue for the maintenance and expenses of government The term "taxation," both in common parlance and in the laws of the several states, has been ordinarily used, not to express the idea of the sovereign power which is exercised, but the exercise of that power for a particular purpose, viz., to raise a revenue for the general and ordinary expenses of the government, whether it be the state, county, town, or city government. But there is another class of expenses, also of a public nature, necessary to be provided for, peculiar to the local government of counties, cities, towns, and even smaller subdivisions, such as opening, trradinr, improving in yarious ways, and repairing, highways and streets, and constructing sewers in cities, and canals and ditches for the purpose of drainage in the country. They are generally of peculiar local benefit. These burdens have always, in every state, from its first settlement, been charged upon the localities benefited: and have been apportioned upon various principles; but, whatever principle of apportionment has been adopted, they have been known, both in the legislation and ordinary speech of the country, by the name of "assessments." Assessments have also, very generally, if not always, been apportioned upon principles different from those adopted in "taxation," in the ordinary sense of that term; and any one can see, upon a moment's reflection, that the apportionment, to bear equally, and do substantial justice to all parties, must be made upon a different principle from that adopted in "taxation," so called. Emery v. San Francisco Gas Co., 28 Cal. 356. The differences between taxation and taking property in right of eminent domain are that taxation exacts money or services from individuals, as and for their respective shares of contribution to any public burden; while private property taken for public use, by right of eminent domain, is taken, not as the owner's share of contribution to a public burden, but as so much beyond his share, and for which compensation must be made. Moreover, taxation operates upon a community, or upon a class of persons in a community, and by some rule of apportionment; while eminent domain operates upon an individual, and without reference to the amount or value exacted from any other individual, or class of individuals. People v. Brooklyn, 4 N. Y. 419, 55 Am. Dec. 266. -Double taxation. See DOUBLE.-Taxation of costs. In practice. The process of ascertaining and charging up the amount of costs in an action to which a party is legally entitled, or which are legally chargeable. And, in English practice, the process of examining the items in an attorney's bill of costs and making the proper deductions, if any. Less...