Under the former system of equity practice, this phrase was used to characterize the usual method of taking an account before a master. After the plaintiff had presented his “charge,” a written statement of the items of account for which he asked credit the defendant filed a counter-statement, called a “discharge,” exhibiting any claims or demands he held against the plaintiff. These served to define the field of investigation, and constituted the basis of the report.
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Law Dictionary » C » CHARGE AND DISCHARGE