KFLCC Kingdom Law 2nd Ed.

1136

TAX

TANTEO

TANTEO. Span. In Spanish law. Pre emption. White, New Recop. b. 2, tit. 2, c. 3. TANTO, RIGHT OF. In Mexican law. The right enjoyed by an usufructuary of property, of buying the property at the same price at which the owner offers it to any other person, or is willing to take from an other. Civ. Code Mex. art. 992. Tantnm bona valent, quantum vendi possunt. Shep. Touch. 142. Goods are worth so much as they can be sold for. TARDE VENIT. Lat In practice. The name of a return made by the sheriff to a writ, when it came into his hands too late to be executed before the return-day. A deficiency in the weight or quantity of merchandise by reason of the weight of the box, cask, bag, or other recep tacle which contains it and is weighed with it. Also an allowance or abatement of a cer tain weight or quantity which the seller makes to the buyer, on account of the weight of such box, cask, etc. Napier v. Barney, 5 Blatchf. 191, 17 Fed. Cas. 1149. See TBET. TARIFF. A cartel of commerce, a book of rates, a table or catalogue, drawn usually in alphabetical order, containing the names of several kinds of merchandise, with the duties or customs to be paid for the same, as settled by authority, or agreed on between the several princes and states that hold com merce together. Enc. Lond.; Railway Co. v. Cushman, 92 Tex. 623, 50 S. W. 1009. The list or schedule of articles on which a duty is imposed upon their importation into the United States, with the rates at which they are severally taxed. Also the custom or duty payable on such articles. And, de rivatively, the system or principle of impos ing duties on the importation of foreign mer chandise. TASSUM. In old English law. A heap; a hay-mow, or hay-stack. Fcenum in tassis, hay in stacks. Reg. Orig. 96. In the counties of Norfolk and Suffolk, the lords of manors anciently claimed the privilege of having their tenants' flocks or sheep brought at night upon their own demesne lands, there to be folded for the im provement of the ground, which liberty was called by the name of the "tath." Spelman, Lat. A common bull; because he was free to all the tenants within such a manor, liberty, etc. TAUTOLOGY. Describing the same thing twice in one sentence in equivalent terms; a fault in rhetoric. It differs from TARE. TATH. TAURI LIBERI LIBERTAS.

repetition or iteration, which is repeating th* same sentence in the same or equivalent terms; the latter is sometimes either excus able or necessary in an argument or address; the former (tautology) never. Wharton. TAVERN. A place of entertainment; a house kept up for the accommodation of strangers. Originally, a house for the retail ing of liquors to be drunk on the spot. Web ster. The word "tavern," in a charter provision au thorizing municipal authorities to "license and regulate taverns," includes hotels. "Tavern," "hotel," and "public house" are, in this coun try, used synonymously; and while they enter tain the traveling public, and keep guests, and receive compensation therefor, they do not lose their character, though they may not have the privilege of selling liquors. St. Louis v. Siegrist, 46 Mo. 595. And see State v. Heise, 7 Rich. Law (S. <3.) 520; Bonner v. Welborn, 7 Ga. 306; Rafferty v. Insurance Co., 18 N. J. Law, 484, 38 Am. Dec. 525; In re Brewster, 39 Misc. Rep. 689, 80 N. Y. Supp. 666; Braswell v. Comm., 5 Bush (Ky.) 544; Kelly v. New York, 54 How. Prac. (N. Y.) 331. One who keeps a tavern. One who keeps an inn; an inn keeper. TAVERNER. In old English law. A seller of wine; one who kept a house or shop for the sale of wine. TAX, v. To impose a tax; to enact or de clare that a pecuniary contribution shall be made by the persons liable, for the support of government. Spoken of an individual, to be taxed is to be included in an assessment made for purposes of taxation. In practice. To assess or determine; to liquidate, adjust, or settle. Spoken particu larly of taxing costs, (q. v.) TAX, n. Taxes are a ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administra tion of the laws, and as the means for con tinuing in operation the various legitimate functions of the state. Black, Tax Titles, § 2; New London v. Miller, 60 Conn. 112, 22 Atl. 499; Graham v. St Joseph Tp., 67 Mich. 652, 35 N. W. 808; Gibbons v. Ogden, 9 Wheat. 1, 6 L. Ed. 23. Taxes are the enforced proportional contri bution of persons and property, levied by the authority of the state for the support of the government, and for all public needs; por tions of the property of the citizen, demand ed and received by the government, to be dis posed of to enable it to discharge its func tions. Opinion of Justices, 58 Me. 590; Moog v. Randolph, 77 Ala. 597; Palmer v. Way, 6 Colo. 106; Wagner v. Rock Island, 146 111. 139, 34 N. E. 545, 21 L. R. A. 519; In re Hun, 144 N. Y. 472, 39 N. E. 376; TAVERN-KEEPER.