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Tax, interest and penalty

Tax, interest and penalty, tax, interest and penalty are three different concepts. Tax becomes payable by an assessee by virtue of the charging provision in a taxing statute. Penalty ordinarily becomes payable when it is found...

Misfeasance and non-feasance

Misfeasance and non-feasance, there is a distinction between misfeasance (positive action) and non-feasance (omission). Misfeasance is wilful, reckless or heedless conduct in commission of a positive act lawfully done but with improper conduct. Non-feasance means non-performance...

Waste

Waste [fr. vastum, Lat.], any spoil or destruction in houses, gardens, trees, etc., by a tenant; as to what acts amount to waste, see Co. Litt. 53 a. It is either (1) legal, sub-divided into (a)...

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Weights and measures

Weights and measures, instruments for reducing the quantity and price of merchandise to a certainty, that there may be the less room for deceit and imposition. See AVOIRDUPOIS; TROY WEIGHT; and METRIC SYSTEM. The adjustment of...

Will, Estate at

Will, Estate at. This estate entitled the grantee or lessee to the possession of land during the pleasure of both the grantor and himself, yet it creates no sure or durable right, and is bounded by...

Witness

Witness, is a person who testifies in a court, Webster Random House Dictionary, p. 1680. Witness, one who gives evidence in a cause. 1. One who sees, knows, or vouches for something 2. One who gives...

Murder

Murder [fr. morthor, morthen, Sax.; murdrum, Low Lat.]. It is thus defined by Coke (3 Inst. 47): 'When a person of sound memory and discretion unlawfully killeth any reasonable creature in being, with malice aforethought, either...

Justifiable homicide

Justifiable homicide, the killing of a human creature without incurring any legal guilt. It is of various kinds:- (1) The due execution of public justice, inputting a malefactor to death who has forfeited his life by...

Mens rea and negligence

Mens rea and negligence, Mens rea and negligence are both fault elements, which provide a basis for the imposition of liability in criminal cases. Mens rea focuses on the mental state of the accused and requires...

Declaration in lieu of oath

Declaration in lieu of oath. By the (English) Statutory Declarations Act, 1835 (5 & 6Wm. 4, c. 62), any justice of the peace, notary public, or other officer authorized to administer an oath, is empowered to...

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