Page:Black's Law Dictionary (Second Edition).djvu/1147

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.


TAXATION

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 iienefiteil, and have been apportioned upon various principles: but. whatever 'nl'I.l1l:ipie 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 ' e o inary sense of that term: and a _ one can see, upon it mo- ine.nt's reiieetion. that the apportionment, to bear equally, and do substantial justice to all parties, must he made upon a different pricniple from tlint adopted in “taxation," so called. Emery in 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 individ- unis, ns and for their respective shara of contribution to any public burden: while private property taken for public use, by right of emi- nent domain. is taken. not as the owner's shore of contribution to a public burden, but as so much beyond his share, and for which compensation must be made. Moreover. taxation opcrstes 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.

—Donble taxation. Sre DOUBLE.—TBxntion of costs. In practice. The process of nsecrtuining and charging up the amount of costs in an action to which a party is legally cnfillcd, or which are legally chargeable. And. in English practice, the process of examining lhe items in an attorney's bill of costs and making the proper deductions, if any.

TAXERS. Two officers yearly chosen in Fainhiiilge, England. to see the true gauge of all the weights and measures.

TAKING IWASTER. See MASTER.

TAKING OFFICER. Each house of par- li:ll.u(.L|t has a tuxing officer, whose dnty it is to tax the costs incurred by the promoters or opponents of private bills. May. Parl. Pr. 8-13.

TAXING POWER. The power of any goveinment to levy taxes.

TAXT-WARD. An annual Dflyment made no a superior in Scotland, instend of the duties due to him under the tenure of ward-holding. Ahollshed. Wharton.

TEAM, or THEAME. In old English law. A royalty or privilege granted, by royal charter. to a lord of a ruanm‘, for the hnviiig. restraining, and judging of bond- men and villains, with their children, goods, and chattels. etc. Gian. lib. 5. cf 2.

TEAM. Within the meaning of an ex- emption law, a “team" consists of either one or two horses, with their harness and the vehicle to which they are customarily attatched for use. Wilcox v. Ha-wlcy, 31 N. 1'. G55.

1139

TELEGRAPH

TEAM WORK. Within the meaning of nn exemption law, this term means Work done by a team as a substantial part of a man's business; as in far'n.1i.ng, staging, express carrying, drawing of freight, peuidling, or the transportation of material nsed or dealt in as a business. Hickok v. Thayer, 49 Vt. 375.

TEAMSTER. One who drives horses in a wagon for the purpose of carrying goods for hire. He is liahie as a common carrier Story, Bailm. 5 496.

TECHNICAL. Belonging or peculiar to

an art or profession. Technical terms are frequently called in the books “words of art." —'.l.‘echnicai mortgage. A true and formal mortgage, as ilistingiiis-lied from other instru- menta which, in some respects. have the char- acter of equitable mortgages. Harrison v. Annapolis & E. R. R. 00., 50 Md. 51-ii.

TEDDING. Spreading. Tedding grass is spreading it out after it is cut in the swath. 10 East, 5.

TEDING-PENNY. In old English law. A small tax or allowance to the sheriff from each tithing of his county townrda the charge of keeping courts. etc. Uowell.

TEEP. In Hindu law. A note of hand; ii promissory note given by a native banker or money-lender to ::m:iimIars and others, to enable them to furnish goternment -with security for the payment of their rents. Wharton.

TEGULA. 19, 1, 18.

In the civil law. A tlle. Dig.

TEIND COURT. In Scotch law. A court which has jurisdiction of matters relating to tcimis, or tithes.

TEIND MASTERS. tithes.

Those entitled to

TEINDS. In Scotch law. A terin corresponding to tithes (q. 1).) in English ecclesiastical law.

TEINLAND. Sax. In old English law. Land of :1 tb.ine or Saxon noble; land granted by the crown to a thane or lord. Cowel]: 1 Itceve, Eng. Low. 5.

TELEGRAM. A telegrnphlc dispatch; a message sent by telegraph.

TELEGRAPH. In the English telegraph act of 186:1, the word is defined as “a WI.1‘E or wires used for the purpose of telegraphic communication, with any casing, coating. tube, or pipe iuclosing the same, and any apparatus conncctcd therewith for the purpose of telegraphic communication." St. 26 8: 27

Vict. c. 112, § 3.