KFLCC Kingdom Law 2nd Ed.

1139

TELEGRAPH

TAXATION

TEAM WORK. Within the meaning of an exemption law, this term means wx>rk 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. Hickok v. Thayer, 49 Vt 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 formal mortgage, as distinguished from other instru ments which, in some respects, have the char acter of equitable mortgages. Harrison v. An napolis & E. R. R. Co., 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. TEEF. 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. Whar ton. TEGTJLA. In the civil law. A tile. Dig. 19, 1, 18. TEIND COURT. In Scotch law. A court which has jurisdiction of matters relat ing to teinds, or tithes. TEIND MASTERS. Those entitled to tithes. TEINDS. In Scotch law. A term corres ponding to tithes (g. v.) in English ecclesias tical law. TEINLAND. Sax. In old English law. Land of a thane or Saxon noble; land grant ed by the crown to a thane or lord. Cowell; 1 Reeve, Eng. Law, 5. TELEGRAM. A telegraphic dispatch; a message sent by telegraph. TELEGRAPH. In the English telegraph act of 1863, the word is defined as "a wire or wires used for the purpose of telegraphic communication, with any casing, coating, tube, or pipe inclosing the same, and any ap paratus connected therewith for the purpose of telegraphic communication." S t 26 & 27 Vict. c. 112, § 3.

streets, and constructing sewers in cities, and canals and ditches for the purpose of drainage in the country. They are generally of pecul iar local benefit These burdens have always, 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 legislation 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 mo ment's reflection, that the apportionment, to bear equally, and do substantial justice to all parties, must be made upon a different prin ciple from that adopted in "taxation," so called. Emery v. San Franeisco Gas Co., 28 Oal. 356. The differences between taxation and taking property in right of eminent domain are that taxation exacts money or services from individ uals, as and for their respective shares of con tribution to any public burden; while private property taken for public use, by right of emi nent 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 com pensation must be made. Moreover, 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 reference to the amount or value exacted from any other individual, or class of individuals. People v. Brooklyn, 4 N. Y. 419, 55 Am. Dec. 266. —Double taxation. See DOUBLE.—Taxa tion of costs. In practice. The process of ascertaining and charging up the amount of costs in an action to which a party is legallv entitled.or which are legally chargeable. And, in English practice, the process of examining the items in an attorney's bill of costs and making the proper deductions, if any. TAXERS. Two officers yearly chosen In Cambridge, England, to see the true gauge of all the weights and measures. TAXING MASTER. See MASTER. TAXING OFFICER. Each house of par liament has a taxing officer, whose duty It is to tax the costs Incurred by the promot ers or opponents of private bills. May, Pari. Pr. 843. 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. Wilcox v. Hawley, 31 N. Y. 655.