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Customs warehouse

Customs warehouse, system is simply an arrange-ment for the storage of good so that e.g. in importer can accumulate stock, paying duties and other charges on the goods as and when they are

Custodian trustee

Public Tustee Act, 1906, s. 4, to hav the custody as distinct from the management of the trust estate. The appointment may be made by the Court or the settlor or the donee of the power of

Curator bonis

Curator bonis, a person appointed by the Court of Session to manage and preserve property until the owner, e.g., an infant, is in a position to act for himself, Bell's Dict.

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Crown

the sovereign himself, or the rights, duties, and prerogatives belonging to him. The Act of Supremacy (English) (1 Eliz. C. 1), 'restoring to the Crown the Ancient Jurisdiction over the State Ecclesistical and Spiritual and abolishing all

Counter-sign

other subordinate officer to anywriting signed by the pricnipal or superior to vouch for the authenticity of it; e.g., the order of a towncouncil for payment of money out of the borough fund must be singed by

Corroboration

Corroboration, evidence in support of principal evidence, e.g., in addition to that of the mother, to charge the father of

Corporation Profits Tax

imposed by the Finance Act, 1920, ss. 52-56, on the profits of all limited companies with a few exceptions, e.g., gas, water, dock and railway companies, and the like. Subsequent legislation extended the exceptions in favour of

Conviction

a legal tribunal adjudging a person guilty of a criminal offence. Thus a person will have been 'convicted' even though no punishment follows, e.g., where he is let out on his own recognizances to come up for

Steam engines

Steam engines. As to the negligent use of the furnaces of these, see the Steam Engine Furnaces Act, 1831; and … (English) Railways Clauses Consolidation Act, 1845, and the Railway Fires Act, 1905, as amended by 13 & 14 Geo. 5, c. 27; Martin v. G.E. Ry. Co., (1912) 2 KB 406. See ENGINE; ROAD TRAFFIC.

Smoke, Consumption of

Consumption of, prescribed in the Metro-polis by the Public Health (London) Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 50), ss. 147 et seq, see LONDON; in Scotland, by 20 & 21 Vict. c. 73; … Smoke, Consumption of, prescribed in the Metro-polis by the Public Health (London) Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 50), ss. 147 et seq, see LONDON; in Scotland, by 20 &

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