election judges
election judges 〈英〉选举法官 指根据1983年的《人民代表法》〔Representation of the People Act〕和1981年的《最高法院法》〔Supreme Court Act〕的规定，从高等法院王座庭的普通法官〔puisne judges〕中选出的审理选举申诉事件的法官。
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right to counsel
right to counsel. 1. Criminal law. A criminal defendant’s constitutional right, guaranteed by the Sixth Amendment, to representation by a court-appointed lawyer if the defendant cannot afford to hire one. • The Supreme Court has recognized a juvenile delinquent defendant’s right to counsel. In re Gault, 387 U.S. 1, 87 S.Ct. 1428 (1967). — Also
riot act
Riot Act. A 1714 English statute that made it a capital offense for 12 or more rioters to continue together for an hour after a magistrate has officially proclaimed that rioters must disperse. • This statute was not generally accepted in the United States and did not become a part of American common law. It
panel attorney
panel attorney. A private attorney who represents indigent defendants at government expense.
locum tenens
locum tenens (loh-k[schwa]m tee-nenz orten-[schwa]nz), n. [Law Latin “holding the place”] Hist. A deputy; a substitute; a representative.
current cost accounting
current-cost accounting. A method of measuring assets in terms of replacement cost. • This approach accounts for inflation by recognizing price changes in a company’s assets and restating the assets in terms of their current cost.
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sin tax
An excise tax imposed on goods or activities that are considered harmful or immoral (such as cigarettes, liquor, or gambling). — Also termed repressive tax. Cf. luxury tax.
lend
lend, vb. 1. To allow the temporary use of (something), sometimes in exchange for compensation, on condition that the thing or its equivalent be returned. 2. To provide (money) temporarily on condition of repayment, usu. with interest. [Cases: Contracts 194.]
bordereau
bordereau (bor-d[schwa]-roh), n. 1. A description of reinsured risks; esp., a periodic report provided by a cedent to a treaty reinsurer, consisting of basic information affecting the reinsurance treaty, such as the underlying insureds, the types of risks covered, policies, and dates of loss. See REINSURANCE TREATY. 2. A detailed note of account. Pl. bordereaux.
puffing
puffing. 1. The expression of an exaggerated opinion — as opposed to a factual misrepresentation — with the intent to sell a good or service. • Puffing involves expressing opinions, not asserting something as a fact. Although there is some leeway in puffing goods, a seller may not misrepresent them or say that they have