Tending to the benefit of a person; yielding a profit, advantage, or benefit; enjoying or entitled to a benefit or profit. In re Importers’ Exchange (Com. PI.) 2 N. Y. Supp. 257; Regina v. Vange, 3 Adol. & El. (N. S.) 254. This term is applied both to estates (as a “beneficial interest”) and to persons, (as “the beneficial owner.”)