KFLCC Kingdom Law 2nd Ed.

ACCOUNTING

ACCUMULATED SURPLUS

18

parliament to receive all money lodged In court, and to place the same in the Bank of England for security. 12 Geo. I. c. 32; 1 Geo. IV. c. 35; 15 & 16 Vict. c. 87, §§ 18-22, 39. See Daniell, Ch. Pr. (4th Ed.) 1607 et seq. The office, however, has been abolished by 35 & 36 Vict. c. 44, and the duties trans ferred to her majesty's paymaster general. ACCOUNTING. The making up and rendition of an account, either voluntarily or by order of a court. Buxton v. Edwards, 134 Mass. 567, 578. May include payment of the amount due. Pyatt v. Pyatt, 46 N. J. Eq. 285, 18 Atl. 1048. ACCOUPIiE. To unite; to marry. Ne unques decouple, never married. ACCREDIT. In international law. (1) To receive as an envoy in his public charac ter, and give him credit and rank accord ingly. Burke. (2) To send with credentials as ,an envoy. Webst. Diet. ACCREDULITARE. L. Lat. In old records. To purge an offense by oath. Blount; Whishaw. ACCRESCERE. In the civil and old English law. To grow to; to pass to, and become united with, as soil to land per al lutnonem. Dig. 41, 1, 30, pr. ACCRETION. The act of growing to a thing; usually applied to the gradual and imperceptible, accumulation of land by nat ural causes, as out of the sea or a river. Accretion of land is of two kinds: By al luvion, i. e., by the washing up of sand or soil, so as to form firm ground; or by derelic tion, as when the sea shrinks below the usual water-mark. The increase of real estate by the addition of portions of soil, by gradual deposition through the operation of natural causes, to that already in possession of the owner. 2 Washb. Real Prop. 451. Jefferis v. East Omaha Land Co., 134 U. S. 178, 10 Sup. Ct. 518, 33 L. Ed. 872; New Orleans v. United States, 10 Pet 662, 717, 9 L. Ed. 573; Lam mers v. Nissen, 4 Neb. 245; Mulry v. Nor ton, 100 N. Y. 424, 3N.B. 581, 53 Am. Rep. 206; Nebraska v. Iowa, 143 U. S. 359, 12 Sup. Ct. 396, 36 L. Ed. 186; Ewing v. Bur net, 11 Pet. 41, 9 L. Ed. 624; St. Louis, etc., R. Co. v. Ramsey, 53 Ark. 314, 13 S. W. 931, 8 L. R. A. 559, 22 Am. St. Rep. 195. In the civil law. The right of heirs or legatees to unite or aggregate with their shares or portions of the estate the portion of any co-heir or legatee who refuses to ac cept it, fails to comply with a condition, becomes incapacitated to inherit, or dies be fore the testator. In this case, his portion is said to be "vacant," and is added to the corpus of the estate and divided with it, the several shares or portions of the other

heirs or legatees being thus increased by "accretion." Bmeric v. Alvarado, 64 Cal, 529, 2 Pac. 418; Succession of Hunter, 45 La. Ann. 262, 12 South. 312. ACCROACH. To encroach; to exercise power without due authority. To attempt to exercise royal power. 4 Bl. Oomm. 76. A knight who forcibly assaulted and detained one of the king's subjects till he paid him a sum of money was held to have committed treason, on the ground of accroachment. 1 Hale, P. C. 80. ACCROCHER. Fr. # In French law. To delay; retard; put off. Accrocher un proces, to stay the proceedings in a suit. ACCRUE. To grow to; to be added to; to attach itself to; as a subordinate or acces sory claim or demand arises out of, and is joined to, its principal; thus, costs accrue to a judgment, and interest to the principal debt. The term is also used of independent or original demands, and then means to arise, to happen, to come into force or existence; to vest; as in the phrase, "The right of ac tion did not accrue within six years." Amy v. Dubuque, 98 U. S. 470, 476, 25 L. Ed. 228; Eising v. Andrews, 66 Conn. 58, 33 Atl. 585, 50 Am. St. Rep. 75; Napa State Hos pital v. Yuba County, 138 Cal. 378, 71 Pac. 450. ACCRUER, CLAUSE OF. An express clause, frequently occurring in the case of gifts by deed or will to persons as tenants in common, providing that upon the death of one or more of the beneficiaries his or their shares shall go* to the survivor or sur vivors. Brown. The share of the decedent is then said to accrue to the others. ACCRUING. Inchoate; in process of maturing. That which will or may, at a future time, ripen into a vested right, an available demand, or an existing cause of action. Cochran v. Taylor, 13 Ohio St. 382. Accruing costs. Costs and expenses in curred after judgment Accruing interest. Running or accumu lating interest, as distinguished from ac crued or matured interest; interest daily accumulating on the principal debt but not yet due and payable. Gross v. Partenheim er, 159 Pa. 556, 28 Atl. 370. Accruing right. One that is increasing, enlarging, or augmenting. Richards v. Land Co., 54 Fed. 209, 4 C. C. A. 290. ACCT. An abbreviation for "account," of such universal and immemorial use that the courts will take judicial notice of its meaning. Heaton v. Ainley, 108 Iowa, 112, 78 N. W. 798. ACCUMULATED SURPLUS. In stat utes relative to the taxation of corporations*