The act of recording financial transactions in books or records. … [Read more...]

In the civil law. To make a transfer or surrender of property, as a debtor did to his creditors. Cod. 7, 71. … [Read more...]

commerce, accounts. Merchants, traders, and other persons, who are desirous of understanding their affairs, and of explaining them when necessary, keep, 1. a day book; 2. a journal; 3. a ledger; 4. a letter book; 5. an invoice book; 6. a cash book; 7. a bill book; 8. a bank book; and 9. a cheek book. The reader is referred to these several articles. Commercial books are kept by … [Read more...]

A writ addressed to the sheriff, when a writ of error has been brought, commanding that the person against whom judgment has been obtained be not suffered to remove his goods till the error be tried and determined. Reg. Orig. 131. … [Read more...]

An inclosure formed upon the surface of a stream or other body of water, by means of piers and a chain of spars, for the purpose of collecting or storing logs or timber. Powers' Appeal, 125 Pa. 175, 17 Att. 254, 11 Am. St. Rep. 882; Lumber Co. v. Green, 76 Mich. 320, 43 N. W. 576; Gasper v. Heimbach, 59 Minn. 102, 60 N. W. 1080; Boom Corp. v. Whiting, 29 Me. 123. … [Read more...]