nomina debitorum
nomina debitorum (nahm-[schwa]-n[schwa] deb-i-tor-[schwa]m). [Latin “entries (in a ledger) of names of debtors”] Roman law. Records of debt. See NOMEN TRANSCRIPTICIUM.
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avoiding power
Bankruptcy. The power of a bankruptcy trustee or debtor in possession to void certain transfers made or obligations incurred by a debtor, including fraudulent conveyances, preferences transferred to creditors, unperfected security interests in personal property, and unrecorded mortgages. 11 USCA §§ 544–553.
pipe rolls
Pipe Rolls. Hist. The Exchequer’s records of royal revenue, including revenue from feudal holdings, judicial fees, and tax revenue collected by the sheriffs. • The Pipe Rolls comprise 676 rolls, covering the years 1131 and 1156 to 1833 (except for gaps in 1216 and 1403). — Also termed Great Rolls of the Exchequer. “The Pipe
accounting
accounting. 1. The act or a system of establishing or settling financial accounts; esp., the process of recording transactions in the financial records of a business and periodically extracting, sorting, and summarizing the rec-orded transactions to produce a set of financial records. — Also termed financial accounting. 2. A rendition of an account, either voluntarily
tally
tally. 1. Hist. A stick cut into two parts and marked with notches to show what was due between a debtor and creditor. “The tally, used as a receipt for money or chattels, was a narrow wooden stick with notches of varying dimensions to represent the amount received. After the notches had been cut, the
register of the treasury
Register of the Treasury. An officer of the U.S. Treasury whose duty is to keep accounts of receipts and expenditures of public money, to record public debts, to preserve adjusted accounts with vouchers and certificates, to record warrants drawn on the Treasury, to sign and issue government securities, and to supervise the registry of vessels
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summons
summons, n. 1. Formerly, a writ directing a sheriff to summon a defendant to appear in court. 2. A writ or process commencing the plaintiff’s action and requiring the defendant to appear and answer. [Cases: Federal Civil Procedure 401; Process 7. C.J.S. Process §§ 2, 12.] 3. A notice requiring a person to appear in
expunge
expunge (ek-sp[schwa]nj), vb. 1. To erase or destroy (the trustee wrongfully expunged the creditor’s claim against the debtor). 2. Parliamentary law. To declare (a vote or other action) null and outside the record, so that it is noted in the original record as expunged, and redacted from all future copies. — Also termed rescind and
registration
registration, n. 1. The act of recording or enrolling (the county clerk handles registration of voters). [Cases: Elections 95–119. C.J.S. Elections §§ 7(3), 36–38, 40(1), 41, 46–47, 51–52.] criminal registration. The requirement in some communities that any felon who spends any time in the community must register his or her name with the police. •
welshing
welshing. 1. The act or an instance of evading an obligation, esp. a gambling debt. 2. The common-law act of larceny in which one receives a deposit to be paid back with additional money depending on the outcome of an event (such as a horse race) but at the time of the deposit the depositee