Blacks Law Dict. 1st ed

TEGULA

TAXATION

1155

TAXING POWER. The power of any government to levy taxes. TAXT-WARD. An annual payment made to a superior in Scotland, instead of the duties due to him under the tenure of ward-holding. Abolished. Wharton. TEAM, or THEAME. 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 bond men and villeins, with their children, goods, and chattels, etc. Glan. lib. 5, c. 2. TEAM. Within the meaning of an ex emption law, a "team" consists of either one or two horses, with their harness and the vehicle to which they are customarily at tached for use. 32 Barb. 291; 31 N". Y. 655 TEAM WORK. 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, ex press carrying, drawing of freight, peddling, or the transportation of material used or dealt in as a business. 49 Yt. 375. TEAMSTER. One who drives horses in a wagon for the purpose of carrying goods for hire. He is liable as a common carrier. Story, Bailm. § 496. TECHNICAL. Belonging or peculiar to an art or profession. Technical terms are frequently called in the books "words of art." TECHNICAL MORTGAGE. A true and foimal mortgage, as distinguished from other instruments which, in some respects, have the character of equitable mortgages. 50 Md. 514. TEDDING. Spreading. Tedding grass is spreading it out after it is cut in the swath. 10 East, 5. TEDING-PENNY. 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. TEEP. 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 payment of their rents. Wharton. TEGXTLA. In the civil law. A tile. Dig. 19, 1,18.

government of counties, cities, towns, and even smaller subdivisions, suoh as opening, grading, Improving in various ways, and repairing, high ways and streets, and constructing sewers in cit ies, and canals and ditches for the purpose of drainage in the country. They are generally of peculiar local benefit. These burdens have al ways, In every state, from its first settlement, been charged upon the localities benefited, and have been apportioned upon various principles; but, whatever principle of apportionment has been adopted, they have been known, both in the legis lation and ordinary speech of the country, by the name of "assessments." Assessments have also, very generally, if not always, been apportioned upon principles different from those adopted in "taxation," in the ordinary sense of that term; and any one can see, upon a moment's reflection, that the apportionment, to bear equally, and do substantial justice to all parties, must be made upon a different principle from that adopted in "taxation," so called. 28 Cal. 356. The differences between taxation and taking property in right of eminent domain are that tax ation exacts money or services from individuals, as and for their respective shares of contribution to any public burden; while private property taken for public use, by right of eminent domain, is taken, not as the owner's share of contribution to a public burden, but as so much beyond his share, and for which compensation must be made. More over, taxation operates upon a community, or upon a class of persons in a community, and by some rule of apportionment; while eminent domain operates upon an individual, and without refer ence to the amount or value exacted from any other individual, or class of individuals. 4 N. Y. 419. TAXATION OP COSTS. In practice. The process of ascertaining and charging up the amount of costs in an action to which a party is legally entitled, or which are legally chargeable. And, in English practice, the process of examining the items in an attor ney's bill of costs and making the proper deductions, if any. TAXEBS. Two officers yearly chosen in Cambridge, England, to see the true gauge of all the weights and measures. TAXING DISTRICT. The district throughout which a particular tax or assess ment is ratably apportioned and levied upon the inhabitants; it may comprise the whole state, one county, a city, a ward, or part of a street. TAXING MASTERS. Officers of the English supreme court, who examine and al low or disallow items in bills of costs. TAXING OFFICER. Each house of parliament has a taxing officer, whose duty it is to tax the costs incurred by the promot ers or opponents of private bills. May, Parl. Pr. 843.

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