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Bankers' cash notes

cash notes, formerly called goldsmiths' notes, because bankers were originally goldsmiths. Written promises given by bankers to their customers as acknowledgments of having received money for their use, payable to bearer on demand and considered as money,

Bait and switch

Bait and switch, means a sales practice whereby a merchant advertises a low-priced product to lure customers into the store only to induce them to buy a higher priced product. Most States prohibit the bait

Bailment

of the bailor. A restaurant keeper has been held liable for loss of an overcoat entrusted by a customer to a waiter, Ultzen v. Nicols, (1894) 1 QB 92; Orchard v. Bush & Co., (1898) 2 QB

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Baggage

Baggage, includes unaccompanied baggage but does not include motor vehicles. [The Customs Act, 1962 (52 of 1962), s. 2 (3)]

Aulnager

business it was to measure all woollen-cloth made for sale, that the Crown might not be defrauded of customs and duties, Termes de la Ley; 2 Steph. Com.

Auditors of the Imprest

of the Imprest, officers of the Exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts, Jac. Law Dict.

Attempt

Attempt [fr. tentare, Lat.; tenter, temter, tempter, O. Fr. to try], an endeavour to commit a crime or unlawful act. Persons indicted for a felony or misdemeanour may be found guilty only of an attempt to...

Attachment, Foreign

obtaining the goods or property in satisfaction of the demand. It is also called garnishment. As to the custom prevailing in the City of London, see FOREIGN ATTACHMENT and consult Brandon on For. Attach

Assessment

Assessment, includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil. [Customs Act, 1962 (52 of 1962), s. 2 (2)] Includes re-assessment. [Wealth-tax Act, 1957 (27 of 1957), s. 2...

Aircraft papers

Aircraft papers, 'aircraft papers' includes all books, passes charter parties, bills of lading, customs receipts, manifests, certificates, licences, lists, tickets, notes, letters and other documents and writings delivered up or found on

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