What is BOOK? Definition of BOOK in Black's Law Dictionary - Legal dictionary - Glossary of legal terms.
An assembly or concourse of ideas expressed in words. U. S. v. One Obscene Book Entitled "Married Love", D.C.N.Y., 48 F.2d 821, 823. A literary composition which is printed; a printed composition bound in a volume. Scoville v. Toland, 21 Fed.Cas. 864. The largest subdivisions of a treatise or other literary composition.
A bound volume consisting of sheets of paper, not printed, containing manuscript entries; such as a merchant's account-books, dockets of courts, etc. A manuscript as a "book". In re Beecher's Estate, 17 Pa.C.C.R. 161; 8 L.J.Ch. 105. "Financial statement" of bank "book". State v. Cloutier, 181 La. 222, 159 So. 330.
Minute book of bank as "book." Lewis v. U. S., C.C.A. Okl., 22 F.2d 760, 764. Papers prepared in the progress of a cause, though entirely written, and not at all in the book form, such as demurrer-books, error-books, paperbooks, etc. Photographs as books. Marietta Mfg. Co. v. Hedges-Walsh-Weidner Co., 9 W.W.Harr. 511, 2 A.2d 922, 927. Records made on loose sheets as book. Town of Bennington v. Booth, 101 Vt. 24, 140 A. 157, 159, 57 A.L.R. 156. X-ray pictures as books. Whetsel v. Shaw, 343 Pa. 182, 22 A.2d 751, 753.
In copyright law, the term may include a pamphlet, a magazine, a collection of blank forms, or a single sheet of music or of ordinary printing. U. S. v. Bennett, 24 Fed. Cas. 1,093; M. Witmark & Sons v. Standard Music Roll Co., N.J., 221 F. 376, 380, 137 C.C.A. 184. A term which distinguishes writings from such other copyrightable subjects. Sebring Pottery Co. v. Steubenville Pottery Co., D.C.Ohio, 9 F.Supp. 384, 386.
Book Account
A detailed statement, in the nature of debits and credits between persons; an' account or record of debit and credit kept in a book. Taylor v. Horst, 52 Minn. 300, 54 N.W. 734; Wright v. Loaiza, 177 Cal. 605, 171 P. 311. A book in which a detailed history of business transactions is entered; a record of goods sold or services rendered; a statement in detail of the transactions between parties. Tillson v. Peters, 41 Cal.App.2d 671, 107 P.2d 434, 438.
Entire account between parties at time action Is commenced. Gardner v. Rutherford, 57 Cal.App.2d 874, 136 P.2d 48, 52. Entries on loose pages. Foothill Ditch Co. v. Wallace Ranch Water Co., 25 Cal.App.2d 555, 78 P.2d 215, 220.
Book Debt
The words "book debt" include goods sold and delivered, and work, labor, and services performed, the evidence of which consists of entries in an original book. Hamill v. O'Donnell, 2 Miles, Pa., 102.
Book of Acts
A term applied to the records of a surrogate's court. 8 East, 187.
Book of Adjournal
In Scotch law. The original records of criminal trials in the court of justiciary.
Book of Original Entries
A book in which a merchant enters from day to day a record of his transactions. McKnight v. Newell, 207 Pa. 562, 57 A. 39. A book kept for charging goods sold and delivered, in which the entries are made contemporaneously with the delivery of the goods. United Grocery Co. v. J. M. Dannelly & Son, 93 S.C. 580, 77 S.E. 706, Ann.Cas. 1914D, 489. A book in which a detailed history of business transactions is entered. Nicola v. U. S., C.C.A.Pa., 72 F.2d 780, 783.
Distinguished from such books as a ledger. But see Cassil v. Carter, 98 Okl. 49, 223 P. 685, 686. Workmen's slips for repairs done on automobiles, although not bound in book form. H. W. Emeny Auto Co. v. Neiderhauser, 175 Iowa 219, 157 N.W. 143, 144.
Book of Rates
An account or enumeration of the duties or tariffs authorized by parliament. 1 Bl.Comm. 316.
Book of Responses
In Scotch law. An account which the directors of the chancery kept to enter all non-entry and relief duties payable by heirs who take precepts from chancery
Book Value
As applied to stock, the" value shown by deducting liabilities and other matters required to be deducted from assets, Elhard v. Rott, 36 N.D. 221, 162 N.W. 302; Gurley v. Woodbury, 177 N.C. 70,
97 S.E. 754, 756; the value determined by net profits or deficit, Davis v. Coshnear, 129 Me. 334, 151 A. 725, 727. The value found by adding to par value the plus value of surplus, In re Fisher's Estate, 344 Pa. 607, 26 A.2d 192, 196. As applied to finance, the value of anything as shown in books of account. Davis v. Coshnear, 129 Me. 334, 151 A. 725, 727.
"Book value" of a business is based upon actual costs of a stock of merchandise and accounts on hand less depreciation. Mills v. Rich, 249 Mich. 489, 229 N.W. 462, 463. "Book value" of building and loan stock is proportionate amount of net assets applicable. Thirteenth Ward Building & Loan Ass'n of Newark v. Weissberg, 115 N.J.Eq. 487, 170 A. 662, 665, 98 A.L.R. 134.
Bookland
In English law. Land, also called "charterland," which was held by deed under certain rents and free services, and differed in nothing from free socage land. 2 Bl.Comm. 90.
Books
All the volumes which contain authentic reports of decisions in English courts, from the earliest ti mes to the present, are called, par excellence, "The Books." Wharton.
Books of Account
Books in which merchants, traders, and business men generally keep their accounts. Colbert v. Piercy, 25 N.C. 80. Entries made in the regular course of business. Nicola v. U. S., C.C.A.Pa., 72 F.2d 780, 783. Entries on loose leaves or cards. 12 Okl.St.Ann. § 501. Maney , v. Cherry, 170 Okl. 469, 41 P.2d 82, 83. Serial, continuous, and permanent memorials of business and affairs. Cudahy Packing Co. v. U. S., C.C.A.I11., 15 F.2d 133, 136. Broderick v. Adamson, 159 Misc. 634, 288 N.Y.S. 688, 696.
Pad slips, cash register items, and adding machine slips, pinned together and preserved. Home Ins. Co. v. Flewellen, Tex.Civ.App., 221 S.W. 630, 631. A diary. State v. Coffey, 8 Wash.2d 504, 112 P.2d 989, 991. A ledger of accounts. In re Anderson, D.C.N.Y., 35 F.Supp. 717, 719. A memorandum. Brett v. Dean, 239 Ala. 675, 196 So. 881, 883. A pay-roll book. Hirsch v. Automatic Canteen Co. of America, 296 Ill. App. 47, 15 N.E.2d 888.
Books of Bank
Stock books of bank. Broderick v. Adamson, 159 Misc. 634, 288 N.Y.S. 688, 696.
Books of Corporations
"Books, records, and papers" of corporations as interchangeable terms. Birmingham News v. State, 207 Ala. 440, 93 So. 25, 26. Whatever is kept as written evidence of official doings and business transactions. First Nat. Bank of Colorado Springs v. Holt, Mo.App., 158 S.W.2d 229, 231.
Books of Tax Receiver
Tax digests, copies of which must be placed in hands of state revenue commissioner, tax collector, etc. Cady v. State, 198 Ga. 99, 31 S.E.2d 38, 43.
Face of Book
See Face of Book.
Office Book
See Office.
Reference Books
Books to refer to. State v. Innes, 89 Kan. 168, 130 P. 677, 679.
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