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Catalla, chattels. The word among the Normans primarily signified only beasts of husbandry, or, as they are still called, 'cattle'; but in a secondary sense the term was applied to all movables in general, and not only to these, but to whatever was not a fief or feud....
Bungalow
Bungalow. Generally, a building on a single, or ground floor, the roof meeting the walls enclosing that floor, either with or without gables, but the space under the roof may be utilised; see Ward v. Paterson, (1929) 2 Ch 396 (restrictive covenant).Bungalow, is a building of which the walls, with the exception of any gables, are no higher than the ground floor, and of which the roof starts at a point substantially not higher than the top of the wall of the ground floor, regardless of the manner in which the space left in the roof is used, Halsbury's Laws of England, Vol. 4(2), 4th Edn., Para 335, p. 299; Ward v. Paterson, (1929) 2 Ch 396.Means primarily a one storey building, Halsbury's Laws of England, Vol. 4(2), 4th Edn., Para 335, p. 299; Clothier v. Snell, (1966) 198 Estates Gazette 27....
Cast iron
Cast iron, 'Cast iron' is defined in the Concise Oxford Dictionary as 'a hard alloy of iron, carbon and silicon cast in a mould'. According to New Lexicon Webster's Dictionary of English Language, the word 'cast iron' means 'an iron-carbon alloy produced in a blast furnace. It contains up to 4% carbon, and is more brittle, but more easily fused, than steel'. According to Van Nostrand's scientific Encyclopedia, 'cast iron' is 'primarily the product of remelting and casting pig iron'. (Interestingly, the expression 'cast-iron' - with a hyphen between 'cast' and 'iron' - has been defined separately as meaning 'made of cast iron', Bengal Iron Corpn. v. CTO, 1994 Supp (1) SCC 310: AIR 1993 SC 2414 (2417). [A.P. General Sales Tax Act, (6 of 1957)]Cast iron casting in its basic or rough form just be held to be 'cast iron'. But, if thereafter any machining or polishing or any other process is done to the rough cast iron casting to produce things like pipes, manhole covers or bends, these canno...
Administrative control rule
Administrative control rule, means the rule making the grantor of a trust liable for tax if the grantor retains control that may be exercised primarily for the grantor's own benefit. IRC (26 USCA) & 675...
Charta de non ente non valet
Charta de non ente non valet [Lat.], A deed relating to a thing not in existence is of no avail.This maxim relates primarily to the subject-matter of any grant, or to the person to whom a grant is made of an immediate interest in possession....
Chattels or catals
Chattels or catals [fr. Catalla, Lat.; chatel, Fr.; chaptel, Old Fr.]. The word 'catalla' among the Normans primarily signified only beasts of husbandry or, as they are still called, cattle, but in a secondary sense the term was extended to all movables and not only to these but to whatsoever was not a fief or feud or, at a later date, in the nature of freehold or parcel of it. The distinction in the class of chattels survives in the legal meaning of the terms, 'personal chattels,' denoting movable property and 'chattels real,' which concern the realty, such as terms of years of lands or tenements, wardships, the interest of tenant by statute staple, by statute merchant, by elegit, and such like, Co. Litt., 118 b.Chattels personal or in a more narrow and more modern sense, 'chattels' (cf. 'goods and chattels' in the writ of fieri facias) (q.v.), means movable property or effects which belong personally to the owner and for which if they are injuriously withheld from him he has, in gene...
Contributory
Contributory, a person liable to contribute to the assets of a company in the event of it being wound up. See also Re Aidall Ltd., 1933 Ch 323. Two lists of contributories are prepared by the liquidator, viz., one (the 'A list') of those who are shareholders at the time of the winding-up order, and who are primarily liable to contribute, and another (the 'B list') of those who have ceased to be shareholders but have been shareholders within the twelve months previously, and who are liable in a secondary degree. A shareholder may sometimes avoid liability by transfer to a pauper. See Re Discoveries Finance Corporation, (1910) 1 Ch 312, but see Hyam's Case, (1859) 1 De 9 F&J 75. Directors with unlimited liability of a limited company are (in addition) liable as if they were members of an unlimited company unless they have ceased to hold office for a year or upwards before the commencement of the winding-up. See generally (English) Companies Act, 1929, ss. 157-192; COMPANY, and LIMITED LI...
Advowson
Advowson [fr. advocare, Lat.], a right of presentation to, or the patronage of, a church or spiritual living; the person possessed of this right or patronage being called the patron or advocate (patronus aut advocatus), on account of his obligation to protect and defend the privileges of the particular benefice. An advowson is in the nature of a temporal property and spiritual trust. For the origin and history of advowsons, consult Mirehouse on Advowsons, pp. 1-6.There are several kinds of advowsons, viz.:--(I.) Presentative advowsons, subdivided into,Appendant.In gross, andPartly appendant, and partly in gross.(II.) Collative advowsons.(I.) A presentative advowson appendant is a right of patronage annexed to the possession of some corporeal hereditament. Thus, where an advowson has immemorially passed together with a manor or reputed manor by a simple grant of such manor, without particularly referring to the advowson, it is then said to be appendant, i.e., annexed to the demesnes of ...
Principally
In a principal manner primarily above all chiefly mainly...
A and B lists
A and B lists. Two Lists of contributories are prepared by the liquidator in case a company is wound up. List A is prepared to include share-holders at the time of winding up order, who are primarily liable to contribute. List B is prepared to include the shareholders who are ceased to be but had been shareholders in preceding twelve months. Their liability to contribute is secondary...
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