gross income : all income derived from any source except for items specifically excluded by law NOTE: Section 61 of the Internal Revenue Code lists fifteen nonexclusive items that should be included in gross income. They are (1) compensation for services, including fringe benefits and commissions; (2) gross income derived from business; (3) gains derived from dealings in property; (4) interest; (5) rents; (6) royalties; (7) dividends; (8) alimony and separate maintenance payments; (9) annuities; (10) income from life insurance and contracts for endowment insurance; (11) pensions; (12) income from discharge of a debt; (13) distributive share of partnership gross income; (14) income received (as by an estate or heir) by reason of a person's death; and (15) income from an interest in an estate or trust. ...
privilege [Latin privilegium law affecting a specific person, special right, from privus private + leg- lex law] 1 : a right, license, or exemption from duty or liability granted as a special benefit, advantage, or favor: as a : an exemption from liability where an action is deemed to be justifiable (as in the case of self-defense) or because of the requirements of a position or office ;also : the affirmative defense that an action is privileged compare excuse absolute privilege : a privilege that exempts a person from liability esp. for defamation regardless of intent or motive ;specif : a privilege that exempts high public officials (as legislators) from liability for statements made while acting in their official capacity without regard to intent or malice qualified privilege : a privilege esp. in the law of defamation that may be defeated esp. by a showing of actual malice called also conditional privilege b : an exemption from a requirement to disclose information (as fo...
Barrister, or Barrastor, a counsellor or advocate learned in the law, admitted to plead at the bar, and there to take upon himself the protection and defence of clients. He is termed jurisconsultus and licentiatus in jure. As to the mode and qualification for obtaining the degree of a barrister, see INNS OF COURT; and consult Marchant on Barristers; Warren's Law Studies; Forsyth's Hortenisus; and Chitty on Contracts; also Mew's Digest, tit. 'Barrister.'It shall mean a barrister of England or Ireland, or a member of the Faculty of Advocates in Scotland. [General Clauses Act, 1897 (10 of 1897), S. 3 (4)]Fees.--A barrister can maintain no action for his fees, which are given not as a salary or hire, but as a mere honorarium or gratuity, and even an express promise by a client to pay money to counsel for his advocacy is not binding, see Re Le Brasseur & Oakley, (1896) 2 Ch 487; Kennedy v. Broun, (1863) 13 CBN S 677, where the whole law on the subject of counsel's fees is elaborately discus...
Constable [fr. Comes stabuli, Lat., in the eastern empire a superintendent of the imperial stables, or the emperor's master of the horse, who at length obtained the command of the army], an officer to whom our law commits the duty of maintaining the peace, and bringing to justice those by whom it is infringed.Provision is made for the abolition of the office of High Constable by the (English) High Constables Act, 1869 (32 & 33 Vict. c. 67), and of that of Parish Constable by the Parish Constables Act, 1872 (35 & 36 Vict. c. 92), which Act, however, still allows of their appointment in exceptional cases.By the (English) Municipal Corporations Act, 1882, s. 191, in all boroughs to which that Act applies, 'borough constables' are appointed by the Watch Committee, but the (English) Local Government Act,1888, has, in the case of boroughs having a population of less than 10,000 transferred the appointments to the county councils.In counties constables were appointed by the justices of the pe...
Government, 'the Government', shall include both the Central Government and any State Government. [General Clauses Act, 1897 (10 of 1897), s. 3(23)]That form of fundamental rules and principles by which a nation or state is governed; the state itself.The structure of principles and rules determining how a State or organisation is regulated; the sovereign proper in a nation or state; an organisation through which a body of people exercise political authority; the machinery by which foreign prover is exercised, Black's Law Dictionary, 7th Edn., p. 703.It means, in relation to any major port, the Central Government and, in relation to any other port, the State Government. [Dock Workers (Regulation of Employment) Act, 1948 (9 of 1948), s. 2 (d)]The expression 'Government' in s. 21(12)(a), IPC, 1860 must either mean the Central Government or the Government of a State, R.S. Nayak v. A.R. Antulay, AIR 1984 SC 684: (1984) 2 SCC 183: (1984) 2 SCR 495.Includes Legislative, Executive and Judiciar...
Hare, a beast of warren. A hare is 'game' within the (English) Game Acts and Game Certificate Acts (see GAME); but by the (English) Hares Act, 1848 (11 & 12 Vict. c. 29), both occupier and owner may kill hares without a certificate, and by the (English) Ground Game Act, 1880 (43 & 44 Vict. c. 47), amended as to moorlands by the (English) Ground Game (Amendment) Act, 1906 (6 Edw. 7, c. 21), the occupier has, 'incident to and inseparable from his occupation' a concurrent right with any other person to kill hares and rabbits on the land occupied. Any agreement purporting to divest an occupier of this right is by s. 3 void. As to such agreements, see Stanton v. Brown, (1901) 1 KB 671; Sherrard v. Gascoigne, (1900) 2 QB 279. See Waters v. Phillips, (1910) 2 KB 465, and Aggs on Agricultural Holdings.The Hares Preservation (Ireland) Act, 1879 (42 & 43 Vict. c. 23), following 27 Geo. 3, c. 35, an act of the Irish Parliament repealed in the same year, made the period between 20th of April and 1...
Infamous crime. Sending any letter threatening to accuse another of an 'infamous crime,' whether the receiver be innocent or not, with intent to extort money, may be punished up to penal servitude for life by s. 46 of the (English) Larceny Act, 1861 (24 & 25 Vict. c. 96), which defines an infamous crime within the enactment as sodomy, or bestiality, or assault with intent or attempt to commit, or induce-ment to commit or permit, such crime. This section is repealed by the Larceny Act, 1916, which substantially re-enacts this section without the use of the words 'infamous crime' (s. 29).'...
Manor [fr. manerium, Lat.; manoir, Fr., habitation, or manendo, of abiding there, because the lord usually resided there], an estate in fee-simple in a tract of land granted by the sovereign to a subject (usually of power and consequence) in consideration of certain services to be performed. The tenementales were granted out; the dominicales (whence the ter demesne) were reserved to the lord; the barren lands which remained formed the 'wastes'; the whole fee was termed a lordship or barony; and the Court appendant to the manor the Court baron. Every manor (with some doubtful and unimportant exceptions) is of a date prior to the statute of Quia Emptores (18 Edw. 1, c. 1).'A manor,' says Mr. Joshua Williams, 'was made by the owner of an estate in fee carving out other estates in fee to be held by other freeholders as his tenants. A manor consists of demesnes and services: of demesnes, that is, of lands of which the freeholder, now become lord of a manor, is seised in his demesne as of fe...
Money lender, a few disconnected and isolated transactions would not make a person engaged regularly in Money lending business, Ka Icildawallang v. U. Lokendra Sojour, AIR 1987 SC 2047. [Assam Money-lenders Act, (4 of 1934), s. 2(1)]--The (English) Money-lenders Act, 1900 (63 & 64 Vict. c. 51), by s. 6 defines the expression 'money-lender' therein as includingevery person whose business is that of money-lending, or who advertises or announces himself or holds himself out in any way as carrying on that business.but not including a pawnbroker (see that title), a Friendly, Building, or Loan Society (see those titles) or a corporation empowered by statute to lend money, orany person bona fide carrying on the business of banking or insurance or bona fide carrying on any business not having for its primary object the leading of money, in the course of which and for the purposes whereof he lends money; or any body corporate for the time being exempted from registration under this Act by order...
Persecution, implies a failure by the State to make protection available against the ill-treatment or violence which the person suffers at the hands of his persecutors, Horvath v. Home Secretary [HL(E)], (2000) 3 WLR 379.Persecution, is most appropriately defined as the sustained or systemic failure of State protection in relation to one of the core entitlements which has been recognised by the international community, Law of Refugee Status (1991), p. 112.Persecution, is normally related to action by the authorities of a country. It may also emanate from sections of the population that do not respect the standards established by the laws of the country concerned. A case in point may be religious intolerance, amounting to persecution, in a country otherwise secular, but where sizable fractions of the population do not respect the religious beliefs of their neighbours. Where serious discriminatory or other offensive acts are committed by the local populace, they can be considered as pers...