To finish, terminate, complete, wind up; as, to “close” an account, a bargain, an estate, or public books, such as tax books. Patton v. Ash, 7 Serg. & R (Pa.) 116; Coleman v. Garrigues, 18 Barb. (N. Y.) 67; Clark v. New York, 13 N. Y. St. Rep. 292; Bilafsky v. Abraham, 1S3 Mass. 401, 67 N. E. 318. To shut up, so as to prevent entrance or access by any person; as in statutes requiring saloons to be “closed” at certain times, which further implies an entire suspension of business. Kurtz v. People, 33 Mich. 282; People v. James, 100 Mich. 522. 59 N. W. 230; Harvey v. State, 65 Ga. 570; People v. Cuinmerford, 58 Mich. 328, 25 N. W. 203
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