The act of one who has, by law, a right and power of having or doing something of advantage, and declines it Also, the declination of a request or demand, or the omission to comply with some requirement of law, as the result of a positive intention to disobey. In the latter sense, the word is often coupled with “neglect,” as, if a party shall “neglect or refuse” to pay a tax. file an official bond, obey an order of court, etc. But “neglect” signifies a mere omission of a duty, which may happen through inattention, dilatoriness, mistake, or inability to perform, while “refusal” implies the positive denial of an application or command, or at least a mental determination not to comply. See Thompson v. Tinkcom, 15 Minn. 299 (Gil. 220); People v. Perkins, 85 Cal. 500, 26 Pac. 245; Kimball v. Rowland, 6 Gray (Mass.) 225; Davis v. Lumpkin. 106 Ga. 582, 32 S. E. 626; Burns v. Fox, 113 Ind. 205. 14 N. E. 541; Cape Elizabeth v. Boyd. 86 Me. 317. 29 Atl. 1062; Taylor v. Mason, 9 Wheat. 344, 6 L. Ed. 101.