street name. A brokerage firm’s name in which securities owned by another are registered. • A security is held by a broker in street name (at the customer’s request) to simplify trading because no signature on the stock certificate is required. A street name may also be used for securities purchased on margin. The word […]
gloss, n. 1. A note inserted between the lines or in the margin of a text to explain a difficult or obscure word in the text (this edition of Shakespeare’s works is bolstered by its many glosses on Elizabethan English). 2. A collection of explanations; a glossary (the hornbook’s copious gloss). 3. (usu. pl.) A
leverage, n. 1. Positional advantage; effectiveness. 2. The use of credit or borrowed funds (such as buying on margin) to improve one’s speculative ability and to increase an investment’s rate of return. 3. The advantage obtained from using credit or borrowed funds rather than equity capital. 4. The ratio between a corporation’s debt and its
pyramiding. A speculative method used to finance a large purchase of stock or a controlling interest by pledging an investment’s unrealized profit. See LEVERAGE; MARGIN.
tax rate. A mathematical figure for calculating a tax, usu. expressed as a percentage. [Cases: Internal Revenue 3545–3552; Taxation 1061–1065. C.J.S. Internal Revenue §§ 331–333, 335, 358–361, 797; Taxation § 1698.] average tax rate. A taxpayer’s tax liability divided by the amount of taxable income. — Also called effective tax rate. marginal tax rate. In
suspendatur per collum (s[schwa]s-pen-day-t[schwa]r p[schwa]r kahl-[ schwa]m). [Law French] Hist. Let him be hanged by the neck. • This phrase was written by a judge in the margin of the sheriff’s calendar, opposite the name of a prisoner who had been sentenced to death. — Abbr. sus. per coll. “And now the usage is, for
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glossators (glah-say-t[schwa]rz). (usu. cap.) A group of Italian jurisconsults who, from the 11th to the 13th centuries, were primarily responsible for the revival of the study of Roman law. • They originally worked by glossing (that is, explaining in the margin) difficult or unclear passages, and gradually their writings blossomed into full-blown commentaries and discussions.
King’s Printer 〈英〉特权印刷者；国王特许印刷者 自1530年起，国王通过特许状〔letter patent〕授权各种人成为其特许印刷者，享有印刷制定法的独占权〔sole right〕，后来这种独占权渐受限制。虽然有时牛津和剑桥被授予共同的印刷特权，但牛津从未加以行使，而剑桥却曾出版有「皮克林法规汇编」〔Pickering’s edition of the statutes〕。国王特许的印刷者拥有垄断权〔monopoly〕,他对公法和私法加以区分，并以分节〔section〕、加注〔marginal note〕和加标点〔punctuation〕的方式进行编排。当前，皇家文书管理局主管官〔Controller of H.M. Stationery Office〕是国王或女王的议会立法〔acts of parliament〕印刷者并对所有政府出版物享有版权，而圣经和《公祷书》〔Prayer Book〕的皇家垄断权则由埃伊尔和斯波提斯伍德出版公司〔Eyre & Spottiswoode〕与牛津和剑桥大学出版社共享。 (→Queen’s Printer)
territorial property. Land and water over which a state has jurisdiction and control, whether the legal title is held by the state or by a private individual or entity. • Lakes and waters wholly within a state are generally its property, as is the marginal sea within the three-mile limit, but bays and gulfs are
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apostille ([schwa]-pos-til). [French “postscript, footnote”] Int’l law. A marginal note or observation; esp., a standard certification provided under the Hague Convention for authenticating documents used in foreign countries. — Also spelled apostil. See CERTIFICATE OF AUTHORITY(1).