Lat. An expression used in the Roman law, and applied to the trial of wreck and salvage. Commentators disagree about the origin of the expression; but all agree that its general meaning is that these causes shall be heard summarily. The most probable solution is that it refers to the place where causes were heard. A sail was spread before the door and officers employed to keep … [Read more...]

An official letter from the IRS or official tax agency which is a formal decision on a tax question and may be used to interpret how to deal with a certain type of tax situation, similar to case law or a judicial decision that acts as predecent. Letter rulings are usually published for the public's benefit. … [Read more...]

An embankment or artificial mound of earth constructed along the margin of a river, to confine the stream to its natural channel or prevent Inundation or overflow. State v. New Orleans … [Read more...]

practice. In default of the representatives and creditors to administer to the estate of an intestate, the officer entitled to grant letters of administration, may grant to such person as he approves, letters to collect the goods of the deceased, which neither make him executor nor administrator; his only business being to collect the goods and keep them in his safe custody. 2 … [Read more...]

Meaning equal opportunity for all involved. … [Read more...]