more persons into one firm for the purpose of carrying on any business. COUPON. An interest note or certificate, attached to a bond, which is cut off for collection when interest is due. CREDENTIALS. Testimonials of authority; proofs of good character, DEMURRAGE. Money forfeited for detaining a vessel beyond the time named in her Charter party. DISHONOR, A failure to pay a note or other obligation when due. A failure to accept a draft when presented for acceptance. DOCKAGE. Charge for the use of a dock. DOWER. The right of a widow to a one-third interest in all the real estate owned by her husband at any time after their marriage. DRAFT. A written order for the payment of money at a fixed time. DRAWEE. The person on whom a draft is drawn. DURESS. Personal restraint of any kind. EARNEST. Part of purchase money paid to bind a bargain. EFFECTS. Goods, or property, of every kind. EMBARGO. An order of the Government preventing ships from departing or landing. EQUITY. The principles of right and justice. EQUITY OF REDEMPTION. The right allowed a mortgagor of a reasonable time to redeem mortgaged realty. EXECUTION. A writ authorizing an officer to carry into execution the judgment of the Court. FEE SIMPLE. A title to real estate held without conditions by a person in his own right. FORCED SALE. Sale made under compulsion. FORWARDER. One who attends to the shipping and reshipping of goods. GROSS WEIGHT. Weight of goods, including case or wrapping. GUARANTEE. A surety for the performance of a contract. HONOR. To pay or accept a draft when due. IMPORT. Duty paid on goods by importer. INDEMNIFY. To recompense for loss or injury. INDEMNITY. A guaranty against loss. INDENTURE. A writing containing a contract. INDORSE. To write oneβs name on the back of a note, draft, or other document. INJUNCTION. A writ of Court, by which a party is restrained from doing a certain act. INLAND BILL. A draft between parties in the same country. INSOLVENCY. Inability to pay debts, Bankruptcy. INTESTATE. Dying without having made a will. IN TRANSITU. In a state of going from one place to another. Latin. INVENTORY. An itemized list of goods, or other property, with their value as estimated at the time. INVOICE BOOK. A book in which invoices are kept. JETTISON. Goods thrown overboard to lighten a ship in time of great danger. JOBBER. One who buys from the producer to sell to the retailer. JOB LOT. An irregular collection. Odds and ends unsold at the end of the season. JUDGMENT. The decision of a Court. LEASE. A contract granting possession and use of property for a specified time. LEGACY. A bequest; a gift of property by will. LESSEE. One to whom a lease is made. LETTER OF CREDIT. An open letter authorizing the bearer to receive money on the credit of the writer. LICENSE. A legal permit to carry on a certain business. LIEN. A legal claim on property, which must be settled before property can be sold. LIGHTER. A flat-bottom boat used in loading and unloading vessels at anchor. LIGHTERAGE. Charges for use of lighter. MANIFEST. A list of articles comprising Ship Cargo. MARGIN. Difference between buying and selling price. MARINE. Pertaining to the sea. MATURITY. The date when a commercial paper becomes due. MERCANTILE AGENCY. A company that collects for the use of its patrons information as to the standing of all business men in the country. MERCANTILE LAW. Law pertaining to business. MORTGAGEE. The person in whose favor a mortgage is made. MORTGAGOR. The person who gives a mortgage. NEGOTIABLE. That which is transferable by delivery, assignment or indorsement. NET. Clear of all charges. NET PROCEEDS. The remainder after deducting charges from sales. NET WEIGHT. Weight after deducting all allowances. NOMINAL. Existing in name only. NOTARY PUBLIC. An officer authorized to administer oaths and take acknowledgments. OPEN ACCOUNT. An account unsettled. OUTLAWED. A debt which has run beyond the time when the law will enforce payment. PAR VALUE. The expressed value of any commercial paper. PAROL. Verbal, not written or sealed. PAWN BROKER. One licensed to loan money on personal property. PAYEE. The person to whom money is to be paid. PAYER. The person who promises to pay. PLANT. The entire establishment necessary to carry on a manufacturing business. POST DATE. To date after real time of writing. POWER OF ATTORNEY. A written authority from a principal to another, authorizing him to act in his stead. PRICE CURRENT. A list of articles with market values. PRIMAGE. A percentage allowed to the master of a vessel on the amount of cargo carried. PRIMA FACIE. On the first look or view. PRO RATA. A proportional distribution. Latin. PROTECTING A DRAFT. Accepting a draft to prevent its being protested. PROTEST. A formal declaration by a notary that a note was not paid at maturity, or that any other monetary obligation was not met when due. RECEIVER. A person appointed by the Court to take charge of a firm or corporation on its dissolution, and to distribute its property according to law. RESCIND. To revoke, countermand or annul. RESOURCES. Every form of convertible asset. REVOCATION. The recall authority conferred on another. SALVAGE. The allowance made by law to persons who voluntarily assist in saving a ship or her cargo from destruction. SHIPPING CLERK. One who attends to shipping goods. SILENT PARTNER. One who shares in the profits of a firm, though his name does not appear, nor does he take an active part in its affairs. SINKING FUND. A sum of money set apart for the liquidation of debts. STOCK. Capital invested in trade. Goods on hand. CAPITAL STOCK. The capital of a corporation as shown by its shares. COMMON STOCK. That stock which entitles the owner to an equal proportionate dividend of the corporate profits and assets, with one shareholder or class of shareholders having no advantage or preference over another. PREFERRED STOCK. That stock which entitles the owner to dividends out of the net profits before or in preference to the holder of common stock. WATERED STOCK. Stock which purports to represent, but does not honestly represent, money paid into the treasury of a corporation. STOCK EXCHANGE. A place where brokers and others meet to buy and sell stocks and bonds. STOCKHOLDER. One who owns shares in a joint stock company or corporation. STOPPAGE IN TRANSIT. The right which the seller has to stop the goods he has shipped any time before they reach the buyer. SYNDICATE. A number of men who unite to conduct some commercial enterprise. TARE. An allowance made for the weight of boxes, barrels, etc., in which goods are shipped. TENANT. One who holds real estate under lease. TENDER. An offer; a proposal for acceptance. TICKLER. A book containing a memorandum of notes and other obligations in the order of their maturity. TIME DRAFT. A draft maturing at a fixed future date. TRADE DISCOUNT. A discount or series of discounts from the prices made to dealers, or because of a change in prices. TRUSTEE. One who holds any business or property in trust. UNDERWRITER. One who insures. USURY. The taking of more than the legal interest. VOUCHER. Papers and documents that prove the truth of accounts. WAYBILL. A paper containing a list of goods shipped. WHARFAGE. Money paid for use of a wharf. WHARFINGER. One in charge of a wharf; the owner. WHOLESALE. To sell goods in large quantities, in whole or unbroken packages. WRIT. An order issued from a Court to one of its officers; or to one or more litigants where an injunction is issued.
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