Latin for Lawyers

L ATIN FOR L AWYERS

TANGIBLE [L. tango , tangere / to touch, move, affect] Capable of being perceived by the senses, especially touch. Palpable. Mate rial. Capable of being identified or impressed upon the mind. Having sub stance and value. A tangible asset is an asset having physical form and capable of appraisal or analysis. Tangible property is property having physi cal or corporeal form and which can be possessed physically, as cars, trucks and merchandise. See CORPOREAL; INTANGIBLE TANTUM BONA VALENT, QUANTUM VENDI POSSUNT Goods are worth what you can sell them for. TAX, TAXATION [L. tangere / to touch] To exact a charge upon assets, property or income. A charge imposed by the government upon persons or their property to finance and support public pur poses. A sum levied by an organization upon its members to defray its costs and expenses. Taxation is the imposition of taxes. Taxes take many forms. An income tax is a tax upon earnings and capital gains. A sales tax is a tax imposed at the point of purchase of goods or merchandise. A head or poll tax is a tax imposed in equal amount upon all the persons subject to tax, or upon a designated class or group of persons. An excise tax is a tax levied on the manufacture or consumption of a commodity. A property tax is a tax levied on the value of real or personal property. TEMPERANCE [L. tempero , temperare / to control, blend, temper, limit] Moderation in action or thought. To hold within limits. Restrained, restricted. Prudent in the exercise of appetite or desire. Moderate or restrained in the consumption of alcoholic beverages. A movement to prohibit or control the consumption of alcohol. The Temperance Movement resulted in 1919 in the adoption of the Volstead Act, which prohibited the manufacture, sale and consumption of alcoholic beverages, and, later, the adoption of the Eigh teenth Amendment which also banned the consumption of liquor. This amendment was repealed by the Twenty-first Amendment. TEMPORA MUTANTUR ET LEGES MUTANTUR IN ILLIS The law changes with the times. TEMPORARY [L. temporalis / temporary, lasting for a limited time] Lasting for a short or limited time. Not permanent or even long-lasting. Tran sitory; mutable. A temporary administrator is an administrator appointed to serve until a formal administrator can be appointed; the temporary appoint ment is made in order to avoid waste and loss. Temporary alimony is support paid by the husband to the wife during the pendency of the action between

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