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Chimney-money or Hearth-money

duty for every fireplace in a house, 14 Car. 2, c. 2. It appears to have been a most odious tax (see Macaulay's Hist. of Eng. Ch. iii.) and was repealed by a Wm. & M. sess. … Chimney-money or Hearth-money, a Crown duty for every fireplace in a house, 14 Car. 2, c. 2. It appears to have been a most odious tax (see Macaulay's Hist. of Eng.

Double or treble damages

Double or treble damages are given in some cases, by particular statutes; see, e.g., 2 Wm. & M. sess. 1, c. 5, ss. 4 and 5, which gave double and treble damages for pound breach and

Master and servant

Master and servant, a relation whereby a person calls in the assistance of others, where his own skill and … are not sufficient to carry out his own business or purpose. See LABOURERS. Servants are of several descriptions:- 1st Servants in husbandry. These are very generally hired by the year, as from Michaelmas to Michaelmas, and this

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Warden

Warden, guardian or keeper. The Lord Warden of the Cinque Ports is prohibited from recommending Members of Parliament to those places by 2 W. & M. sess. 1, c. 7. As to wardens of

Employer

Employer, means (i) a company; (ii) a firm; (iii) an association of persons or a body of individuals, whether incorporated … or not, but excluding any fund or trust or institution eligible for exemption under clause (23C) of section 10 or registered under section 12AA; (iv) a local authority; and (v) every artificial judicial person, not falling within

Includes

thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143. The word 'includes' has different meanings in different contexts. Standard Dictionaries assign … Includes, as (i) to have as contents or part of contents; be made up of or contain; (ii) to add as part of something else; put in as part of a

Desertion

Desertion, (1) the criminal offence of abandoning the naval or military service without license. See ss. 12 et seq. of the (English) Army Act, 1881, replacing similar s.s of

Capita

Capita [M. Lat.], abuttals or boundaries.

Menials

Menials [fr. m'nia, Lat., walls], those servants who live within their master's walls, Termes de la Ley.

Rationes

Rationes [M. Lat.], the pleadings in a suit. Rationes exercere, or ad rationes stare, to plead.

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