Search Results for: court commissioner

National Debt Commissioners

glossary / ,

National Debt Commissioners 〈英〉国家债务委员会 全称为联合王国减少国家债务委员会〔Commission for the Reduction of the National Debt of the United Kingdom〕，由下列人员组成：下议院议长〔Speaker of the House of Commons〕，财政大臣〔Chancellor of the Exchequer〕，掌卷法官〔Master of the Rolls〕，首席大法官〔Lord Chief Justice〕，最高法院会计官〔Accountant-General of the Supreme Court〕，英格兰银行总裁和副总裁〔Governor and Deputy-Governor of the Bank of England〕。该委员会的职责由国家债务局审计长〔Comptroller-General of the National Debt Office〕负责执行。

National Debt Commissioners Read More »

local courts of admiralty

glossary / ,

local courts of admiralty 〈英〉地方海事法院 １旧时英格兰许多港口自治城镇根据特许状设立有地方海事法院，除设于五港〔Cinque Ports〕的法院外，这些法院于1835年被撤销，但目前泽西岛〔Jersey〕、格恩西岛〔Guernsey〕与马恩岛〔Isle of Man〕法院仍享有海事管辖权；２旧时英格兰与威尔士海岸被分为19个地区，每个区内设一名海军中将〔vice-admiral of the coast〕，代表海军事务大臣〔Lord High Admiral〕或海军部委员会委员〔Lords Commissioners of the Admiralty〕对附属海事法院行使领导权，该附属海事法院又被称为海军中将法院〔Vice-Admiralty Court〕；３英国海外殖民地内，海军中将法院的职能由殖民地海事法院〔Colonial Court of Admiralty〕所取代，该法院的管辖权与本土的高等海事法院〔High Court of Admiralty〕的管辖权一致，上诉案件由地区上诉法院受理，最终可上诉到枢密院〔Privy Council〕。经加盖国玺的委任令授权，国务大臣可在任何不列颠属地设立海军中将法院，并将殖民地海事法院管辖权交给该法院。

local courts of admiralty Read More »

Chancery orders

glossary / ,

Chancery orders 〈英〉衡平法院诉讼程序规则 指由御前大臣、掌玺大臣或钦差大臣〔Commissioners of the Great Seal〕签发的命令，规定衡平法院的诉讼程序。在理查二世时期，就有一些初步的规则，在培根担任御前大臣的时代及其后任直至1873-1875年《司法组织法》〔Judicature Acts〕实施的时期里，这些规则更趋完整。现由《最高法院规则》〔Rules of Supreme Court〕所取代。

Chancery orders Read More »

cohan rule

glossary /

Cohan rule (koh-han).Tax. A former rule that a taxpayer may approximate travel and entertainment expenses when no records exist if the taxpayer has taken all possible steps to provide documentation. • Since 1962, travel and entertainment expenses have been only partly deductible and must be carefully documented, but courts may apply the Cohan reasoning to

cohan rule Read More »

Official Trustee of Charity Land

glossary / ,

Official Trustee of Charity Land 〈英〉慈善土地官方受托人 即慈善事务委员会〔Charity Commissioners〕秘书，掌管土地或可继承地产，在慈善信托财产授予执行受托人以外的人、或无受托人、或受托人不愿或不能进行管理的特定情况下，依慈善事务委员会法庭〔Court of the Charity Commissioners〕命令，掌管慈善信托财产。由其掌管的土地可由慈善事务委员会或法庭转让给其他慈善受托人。 (→Official Custodian of Charities)

Official Trustee of Charity Land Read More »

hundred rolls

glossary /

hundred rolls. Hist. Records that list the various feudal tenancies and feudal obligations existing among English lords and tenants. • The hundred rolls were compiled in 1274–1275 by royal commissioners from inquiries put to hundred-court juries in order to alert the Crown to the existence of feudal relationships that infringed on royal prerogatives (and thereby

hundred rolls Read More »

Scroll to Top