lr.it by certain persons termed “commissioners of sewers,” is not a parliamentary tax; whereas the income tax, which is directly imposed, and the amount also fixed, by act of parliament, is a

Subject to taxation; liable to be assessed, along with others, for a share in a tax. Persons subject to taxation are sometimes called “taxables;” so property which may be assessed for taxation

In old European law. Soldiers of a garrison or lieet, assigned to a certain station. Spelman.

Lat. In Itoman law. Taxation or assessment of damages; the assessment, by the judge, of the amount of damages to be awarded to a plaintiff, aud particularly in the way of reducing

In old English practice. Taxation of costs.

streets, and constructing sewers in cities, and canals and ditches for the purpose of drainage in the country. They are generally of peculiar local benefit. These burdens have always, in every state,

An annual payment made to a superior in Scotland, instead of the duties due to him under the tenure of ward-holding. Abolished. Wharton.

In old English law. A royalty or privilege granted, by royal charter, to a lord of a manor, for the having, restraining, and judging of bondmen and villeins, with their children, goods,

Within the meaning of an exemption law, a “team” consists of either one or two horses, with their harness and the vehicle to which they are customarily attached for use. Wilcox v.

Within the meaning of an exemption law, this term means work done by a team as a substantial part of a man’s business; as in farming, staging, express carrying, drawing of freight,

One who drives horses in a wagon for the purpose of carrying goods for hire. He is liable as a common carrier. Story, Bailm.

Belonging or peculiar to an art or profession. Technical terms are frequently called in the books “words of art.”

Spreading. Tedding grass is spreading it out after it is cut in the swath. 10 East, 5.

In old English law. A small tax or allowance to the sheriff from each tithing of his county towards the charge of keeping courts, etc. Cowell.

In Hindu law. A note of hand; a promissory note given by a native banker or money-lender to zemindars and others, to enable them to furnish government with se- curity for the

In the civil law. A tile. Dig. 19, 1, 18.

In Scotch law. A court which has jurisdiction of matters relating to tcinds, or tithes.

Those entitled to tithes.

In Scotch law. A term corresponding to tithes (q. v.) in English ecclesias- tical law.

Sax. In old English law. Land of a thane or Saxon noble; land granted by the crown to a thane or lord. Cowell; 1 Reeve, Eng. Law, 5.