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sap

sap, n. A club, a blackjack, a hose containing rocks in the middle, or any other object generally used as a bludgeon.

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Bureau of Land Management

Bureau of Land Management 〈美〉国家土地管理局 1946年7月16日由原土地总局〔General Land Office〕(1812年成立)和草原局〔Grazing Service〕(1934年成立)合并而成立的一个联邦行政机关,隶属于内政部〔Department of the Interior〕。它负责管理国家资源地(大约45亿英亩)及土地上的资源,同时也管理与征用来的土地和大陆架外缘〔Outer Continental Shelf/OCS〕海底土地相关的资源。

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kiddie tax

Slang. A federal tax imposed on a child’s unearned income (above an exempt amount) at the parents’ tax rate if the parents’ rate is higher and if the child is under 14 years old. — Also termed child’s income tax.

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qualifying event

qualifying event. Any one of several specified occasions that, but for the continuation-of-coverage provisions under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), would result in a loss of benefits to a covered employee under a qualified benefit plan. • These occasions include employment termination, a reduction in work hours, the employee’s separation or

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King(s)-at-Arms

King(s)-at-Arms 〈英〉皇家纹章官 原称「Kings-of-Arms」,亨利四世时改为「King-at-Arms」,是古英格兰最主要的纹章官。现包括三种:嘉德〔Garter〕、克拉伦苏克斯〔Clarenceux〕和诺雷〔Norroy〕。在苏格兰则为莱昂〔Lyon〕,北爱尔兰为乌尔斯特〔Ulster〕。 (→herald)

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appellate jurisdiction

The power of a court to review and revise a lower court’s decision. • For example, U.S. Const. art. III, § 2 vests appellate jurisdiction in the Supreme Court, while 28 USCA §§ 1291–1295 grant appellate jurisdiction to lower federal courts of appeals. Cf. original jurisdiction. [Cases: Appeal and Error 17; Courts 203–209; Federal Courts

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