Page:Black's Law Dictionary (Second Edition).djvu/26

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ACCOUNTING 18

parliament to receive all money lodged In court, and to place the same in the Bank of England for security. 12 Geo. I. c. 32; 1 Geo. IV. c. 35: 15 & 16 Vict. c. 87, §§ 18-22, 39. See D.mie]_l, Ch. Pr. (4th Ed.) 1607 et seq. The oriice, however. has been abolished by 35 & 36 Vict. c. 44, and the duties transferred to her majesty’s paymaster genernt

{{anchor+|.|ACCOUNTING. The making up and rendition of an account, either voluntarily or by order of a court. Buxton v. Edwards. 13-1 Mass. 567, 578. May include payment of the amount due Pyntt v. Pyatt. 48 N. J. Eq. 2.35. 18 At}. 1048.

{{anchor+|.|ACCOUPLE. To unite; to marry. Ne unques llL‘C‘(lll1JlG, never married.

{{anchor+|.|ACCREDIT. In International law. (1) To receive as an envoy in his public character, and give him credit and rank accordingly. Burke. (2) To send with credentials as an envoy. Webst. Diet.

{{anchor+|.|ACCREDULITARE. L. Lat. In old records. To purge an offense by oath. Blonnt; Whishaw.

{{anchor+|.|ACCBESCERE. In the civil and old English law. To grow to; to pass to, and become united with, as soil to lend per al- Iwmloiwm. Dig. 4), 1, 30, pl‘.

{{anchor+|.|ACCRETION. The act of growing to a thing; usually applied to the gradual and imperceptible accumulation of land by natural causes, as out of the sea or a river. Accretion of land is of two kinds: By at- lzu,-ion, i. e., by the washing up of sand or

' soil, so as to form firm ground; or by d(ll'CI'i[’r

lion, as when the sea shrinks below the usual wuter-mark.

The increase of real estate by the addition of portions of soil, by gradual deposition through the operation of natural causes, to that ahcady in possession of the owner. 2 Washb. Real Prop. 451. Jelferis v. East Onlahu Land Co.. 134 T‘. S. 178, 10 Sup. Ct. 518, 33 L. Ed. 872; New 0I‘l€'lDS v. United States, 10 Pet. 062, 717, 9 L. Ed. 573; Lam- mers v. Nissan, 4 Neb. 24.‘); Mulry v. Norton, 100 N. Y. 424, 3 1\‘. I1 581, 53 Am. Rep. 206; Nebraska v. Iowa, 1-13 U. S. 359, 12 Sup. Ct. 396, 36 L. Ed. 186; Ewing v. Burnet, 11 Pet. 41. 9 L. Ed. Q4; St. Louis, etc., R. Co. v. Rims 53 Ark. 314, 13 S. W. 031, 8 L. R. A. 22 Am. St. Rep. 195.

In the civil law. The right of heirs or iegatees to unite or aggregate with their shares or portions of the estate the portion of any co heir or legntee who refuses to accept it, fails to comply with a condition, becomes incapacitated to inherit, or dies before the testator. In this case. his portion is said to be “vacsnt," and is added to the corpus of the estate and divided with it, the sevezal shares or portions of the other


{{anchor+|.|ACCUMULATED SURPLUS

heirs or legatees being thus increased by “accretiou." Ermeric v. Alvarado, 64 Cal 529, 2 Pac. 418; Succession of Hunter, -15 La. Ann. 202, 12 South. 312

{{anchor+|.|ACCBOACH. To encroach; to exercise power without due authority.

To attempt to exercise royal power. 4 Bi. Comm. ‘[6. A knight who forcibly assaulted and detained one of the kings subjects till he paid him a sum of money was held to have comuuited treason. on the ground of accroachment. 1 Hale. P. C. 80.

{{anchor+|.|ACCROCIIER. Fr. In French law. To delay; retard; put on‘. Accrochcr um prac-<‘s, to stay the proceedings in a suit.

{{anchor+|.|ACCRUE. To grow to; to be added to: to attach itself to; as a subordinate or accessory claim or demand arises out of, and is joined to, its principal; thus, costs accrue to a judgment, and interest to the principal debt.

The term is also used of independent or original demands, and then means to arise. to happen, to come into force or existmce; to vest: as in the phrase, "The right of action did not arrrue within six years." Auiv v. Duhuque, 98 U. S. 470, 476, 25 L. Li]. 228; Eising v. Andrews. 66 Conn. 58. 33 At]. 50 Am. St. Rep. 75: Napa State Hospital v. Yuha County. 138 Cal. 378, 71 Pac. 450.

{{anchor+|.|ACCRUER, CLAUSE 01‘. An express clause. frequently occurring in the case of gifts by deed or will to persons as tenants in common, providing that upon the death of one or more of the beneficiaries his or their shares shall go to the survivor or sur- vivors. Brown. The share of the decedent is then said to accrue to the others.

{{anchor+|.|ACCRIJING. lnchoate: in process of maturing. That which will or may, at a future filne. ripen into a vested right, an available demand, or an existing cause of action. Cochran v. Taylor, 13 Ohio St. 332.

Ace:-uing costs. Costs and expenses icnurred after iudgment.

Accx-ning Interest. Running or accumu- lating interest, as distinguished from accrued or matured interest: interest daily accumulating on the principal debt but not yet due and payable. Gross v. PartenheiI.u- er. )5!) Pa. 556. Q Atl. 370.

Accruing right. One that is increasing. enlarging, or augmenting. Richards v. Land 00.. 54 Fed. 209, 4 O. C. A. 290.

A001‘. An abbreviation for "accoun," of such universal and immemorlal use that the courts wiil take judicial notice of its meaning. Heston v. Ainiey, 108 Iowa, 112, 78 N. W. 798.

{{anchor+|.|ACCUMULATED SURPLUS. In stututes relative to the taxation of corporations