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rally, to insert such count, Milward v. Ingraham, 2 Mod. 44; Truman v. Hurst, 1 T. R. 42; unless the action be against persons who are incapable in law to state an account. It is not necessary to set forth the subjectmatter of the original debt, Milward v. Ingraham, 2 Mod. 44; nor is the sum alleged to be due material, Rolls v. Barnes, 1 Bla. Rep. 65; S. C. 1 Burr. 9.

4. The count, upon an account stated, is supported by evidence of an acknowledgment on the part of the defendant of money due to the plaintiff, upon an account between them. But the second must have been stated between the parties; it is not sufficient that the balance may be deduced from partnership books, Andrews v. Allen, 9 S. & R. 241. It is unnecessary to prove the items of which the account consists, but sufficient to prove some existing antecedent debt or demand between the parties respecting which an account was stated,

5 Moore, 105; 4 B. & C. 235, 242;

6 D. & R. 306; and that a balance was struck and agreed upon. Bartlet T. Emery, 1 T. R. 42, n; for the stating of the account is the consideration of the promise. Bull. N. P. 129. An account stated does not alter the original debt, Aleyn, 72; and it seems not to be conclusive evidence against the party admitting the balance against him, 1 T. R. 42. He would probably be allowed to show a gross error or mistake in the account, if he could adduce clear evidence to that effect. See 1 Esp. R. 159. And see generally tit. Partners, Chit. Contr. 197; 2 Stark. Ev. 123; 1 Chit. PI. 343.

ACCOUNT OF SALES, comm. law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchandize consigned to such merchant, tradesman or factor to be sold.

ACCOUNTANT. This word has several significations: 1. One who is versed in accounts; 2. A person or officer appointed to keep the accounts of a public company; 3. He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, administrator or guardian. Vide 16 Vin. Ab. 155.

ACCOUPLE. To accouple, is to marry. See Ne unques accouple.

ACCUSATION, crim. law. A charge made to a competent officer against one who has committed a crime or misdemeanor so that he may be brought to justice and punishment. A neglect to accuse may in some cases be considered a misdemeanor, or misprision, (q. v.) 1 Bro. Civ. Law, 247; 2 Id. 389; Inst. lib. 4, tit. 18. It is a rule that no man is bound to accuse himself, or to testify against himself in a criminal case. Accusare nemo se debet nisi coram Deo. Vide Evidence; Interest, evi. dence; Witness.

ACCUSER, one who makes an accusation.

ACHAT. This French word signifies a purchase. It is used in some of our law books, as well as achetor, a purchaser, which in some ancient statutes means purveyor. Stat. 36 Edw. III.

ACHERSET, obsolete. An ancient English measure of grain, supposed to be the same with their quarter or eight bushels.

ACKNOWLEDGMENT, convey ancing, is the act of the grantor going before a competent officer, and declaring the instrument to be his act and deed, and desiring the same to be recorded as such. The certificate of the officer on the instrument that such a declaration has been made to him, is also called an acknowledgment. The acknowledgment is indispensable before the instrument can be put upon record. Below will be found the law of the several states relating to the officer before whom the acknowledgment must be made. Justice requires that credit should be here given for the valuable information which has been derived on this subject from Mr. Hilliard's Abridgment of the American Law of Real Property, and from Griffith's Register. Much valuable information has also been received on this subject from the correspondents of the author.

Alabama. Before one of the judges of the superior court, or any one of the justices of the county court. Act of March 3,1803; or before any one of the superior judges or justices of the quorum of the territory (state). Act of Dec. 12, 1812; or before the clerks of the circuit and county courts, within their respective counties. Act of Nov. 21, 1818; or any two justices of the peace. Act of Dec. 17, 1819; or clerks of the circuit courts, for deeds conveying lands anywhere in the state. Act of January 6,1831; or before any notary public, Id. sec. 2; or before one justice of the peace. Act of January 5, 1836; or before the clerks of the county courts. Act of Feb. 1, 1839. See Aikin's Dig. 88, 89, 90, 91, 616; Meek's Suppl. 86. When the acknowledgment is out of the state, in one of the United States or territories thereof, it must be made before the chief justice or any associate judge of the supreme court of the United States, or any judge or justice of the superior court of any state or territory in the Union. Aikin's Dig. 89. When it is made out of the United States, it may be made before and certified by any court of law, mayor or other chief magistrate of any city, borough or corporation of the kingdom, state, nation, or colony, where it is made. Act of March 3,1803. When a feme covert is a grantor, the officer must certify that she was examined "separately

and apart from her said husband, and that on such private examination, she acknowlegded that she signed, sealed and delivered the deed as her voluntary act and deed, freely and without any threat, fear, or compulsion, of her said husband."

A rkansas. The proof or acknowledgment of every deed or instrument of writing for the conveyance of real estate, shall be taken by some one of the following courts or officers: 1. When acknowledged or proven within this state, before the supremecourt, the circuit court, or either of the judges thereof, or the clerk of either of the said courts, or before the county court, or the judge thereof, or before any justice of the peace or notary public.—2. When acknowledged or proven without this state, and within the United States or their territories, before any court of the United States, or of any state or territory having a seal, or the clerk of any such court, or before the mayor of any city or town, or the chief officer of any city or town having a seal of office.—3. When acknowledged or proven without the United States, before any court of any state, kingdom or empire havinga seal,oranymayororohief officer of any city or town having an official seal, or before any officer of any foreign country, who, by the laws of such country, is authorised to take probate of the conveyance of real estate of his own country, if such officer has by law an official seal.— The conveyance of any real estate by any married woman, or the relinquishment of her dower in any of her husband's real estate, shall be authenticated and the title passed, by such married woman voluntarily appearing before the proper court or officer, and, in the absence of her husband, declaring that she had of her own free will executed the deed or instruments in question, or that she had signed and sealed the relinquishment of dower for the purposes therein contained and set forth, without any compulsion or undue influence of her husband. Act of Nov. 30, 1837, s. 13, 21, Rev. Stat. 190, 191.

In cases of acknowledgment or proof of deeds or conveyances of real estate taken within the United States or territories thereof, when taken be- fore a court or officer having a seal of office, such deed or conveyance shall be attested under such seal of office; and if such officer have no seal of office, then under the official signature of such officer. Idem, s. 14, Rev. Stat. 190. In all cases of deeds and conveyances proven or acknowledged without the United States or their territories, such acknowledgment or proof must be attested under the official seal of the court, or officer before whom such probate is had. Idem, s. 15. Every court or officer that shall take the proof or acknowledgment of any deed or conveyance of real estate, or the relinquishment of dower of any married woman in any conveyance of the estate of her husband, shall grant a certificate thereof, and cause such certificate to be endorsed on the said deed, instrument, conveyance, or relinquishment of dower, which certificate shall be signed by the clerk of the court where the probate is taken in court, or by the officer before whom the same is taken and sealed, if he have a seal of office. Idem, 8. 16.

Connecticut. In this state deeds must be acknowledged before a judge of the supreme or district court of the United States, or the supreme or superior court, or court of common pleas or county court of this state, or a notary public. When the acknowledgment is made in another state or territory of the United States, it must be before someofficeror commissioner having power to take acknowledgments there. When made out of the

United States before a resident American consul, a justice of the peace, or notary public. No different form is used and no different examination of a feme covert from others. See Act of 1828; Act of 1833; 1 Hill. Ab. c. M, s. 82.

JJelaware. Before the supreme court, or the court of common pleas of any county, or a judge of either court, or the chancellor, or two justices of the peace of the same county. The certificate of an acknowledgment in court must be under the seal of the court. A feme covert may also make her acknowledgment before the same officers, who are to examine her separately from her husband. An acknowledgment out of the state may be made before a judge of any court of the United States, the chancellor or judge of a court of record, or the said court itself, or the chief officer of a city or borough, the certificate to be under the official seal; if by a judge, the seal to be affixed to his certificate, or to that of the clerk or keeper of the seal. Commissioners appointed in other states may also take acknowledgments. 2 Hill. Ah. 441 ; Griff. Reg. h. t.

Georgia. Deeds of conveyance of land in the state must be executed in the presence of two witnesses, and proved before a justice of the peace, a justice of the inferior court, or one of the judges of the superior courts. If executed in the presence of one witness and a magistrate, no probate is required. Prince's Dig. 162; 1 Laws of Geo. 115. When out of the state, in the United States, they may be proved by affidavit of one or more of the witnesses thereto, before any governor, chief justice, mayor, or other justice, of either of the United States, and certified accordingly, and transmitted under the common or public seal of the state, court, city or place, where the same is taken. The affidavit must express the place of the affiant's abode. Idem. There is no 1 state law directing how the acknowledgment shall be made when it is made out of the United States. By an act of the legislature passed in 1826, the widow is barred of her dower in all lands of her deceased husband, that he aliens or conveys i away during the coverture, except such lands as he acquired by his intermarriage with his wife; so that no relinquishment of the wife is necessary, unless the lands came to her husband by her. Prince's Dig. 249; 4 Laws of Geo. 217. The magistrate should certify that the wife did declare that freely, and without compulsion, she signed, sealed and delivered the instrument of writing between the parties (naming them), and that she did renounce all title or claim to dower, that she might claim or be entitled to after the death of her husband, (naming him). 1 Laws of Geo. 112; Prince's Dig. 160.

Indiana. Before the recorder of the county in which the lands may be situate, or one of the judges of the supreme court of this state, or before one of the judges of the circuit court, or some justice of the peace of the county within which the estate may be situate, before notaries public, or before probate judges. Ind. Rev. Stat. c. 44, s. 7; Id. ch. 74; Act of Feb. 24, 1840. All deeds and conveyances made and executed by any person without this state and brought hither to be recorded, the acknowledgment having been lawfully made before any judge or justice of the peace of the proper county in which such deed may have been made and executed, and certified under the seal of such county by the proper officer, shall be valid and effectual in law. Rev. Code, c. 44, s. 11; App. Jan. 24, 1831. When acknowledged by a feme covert, it must be certified that she was examined separate and apart from her husband; that the full

contents of the deed were made known to her; that she did then and there declare that she had, as her own voluntary act and deed, signed, sealed and executed the said deed of her own free will and accord without any fear or compulsion from her said husband.

Illinois. Before a judge or justice of the supreme or district courts of the United States, a commissioner authorized to take acknowledgments, a judge or justice of the supreme, superior or district court of any of the United States or territories, a justice of the peace, the clerk of a court of record, mayor of a city, or notary public; the last three shall give a certificate under their official seal. The certificate must state that the party is known to the officer, or that his identity has been proved by a credible witness, naming him. When the acknowledgment is taken by a justice of the peace of the state, residing in the county where the lands lie, no other certificate is required than his own; when he resides in another county, there shall' be a certificate of the clerk of the county commissioners' court of the proper county, under seal, to his official capacity. When the justice of the peace taking the acknowledgment resides out of the state, there shall be added to the deed a certificate of the proper clerk, that the person officiating is a justice of the peace. The deed of a feme covert is acknowledged before the same officers. The certificate must state that she is known to the officer, or that her identity has been proved by a witness who must be named; that the officer informed her of the contents of the deed; that she was separately examined; that she acknowledged the execution and release to be made freely, voluntarily, and without the compulsion of her husband. When the husband and wife reside in the state, and the latter is over eighteen years of age, she may convey her lands, with formalities substantially the same as those used in a release of dower; she acknowledges the instrument to be her act and deed, and that she does not wish to retract. When she resides out of the state, if over eighteen, she may join her husband in any writing relating to lands in the state, in which case her acknowledgment is the same as if she were a feme sole. III. Rev. L. 135-8; 2 Hill. Ab. 455, 6.

Kentucky. Acknowledgments taken in the state must be before the clerk of a county court, clerk of the general court, or clerk'of the court of appeals. 4 Litt. L. of K. 165; or before two justices of the peace, 1 Litt. L. of K. 152; or before the mayor of the city of Louisville. Acts of 1828, p. 219, s. 12. When in another state or territory of the United States, before two justices of the peace, 1 Litt. L. of K. 152; or before any court of law, mayor, or other chief magistrate of any city, town, or corporation of the county where the grantors dwell, Id. 567; or before any justice or judge of a superior or inferior court of law. Acts of 1831, p. 128. When made out of the United States, before a mayor of a city, or consul of the U. S. residing there, or before the chief magistrate of such state or country, to be authenticated in the usual manner such officers authenticate their official acts. Acts of 1831, p. 128, s. 5. When a feme covert acknowledges the deed, the certificate must state that she was examined by the officer separate and apart from her husband, that she declared that she did freely and willingly seal and deliver the said writing, and wishes not to retract it, and acknowledged the said writing again shown and explained to her, to be her act and deed, and consents that the same may be recorded.

Maine. Before a justice of the

peace in this state, or any justice of the peace, magistrate, or notary public, within the United States, or any commissioner appointed for that purpose by the governor of this state, or before any minister or consul of the United States, or notary public in any foreign country. Rev. St. T. 7, c. 91, § 7; 6 Pick. M. No peculiar form for the certificate of acknowledgment is prescribed; it is required that the husband join in the deed. "The joint deed of husband and wife shall be effectual to convey her real estate, but not to bind her to any covenant or estoppel therein." Rev. St. T. 7, c. 91, § 5.

Maryland. Before two justices of the peace of the county where the lands lie, or where the grantor lives, or a judge of the county court of the former county, or mayor of Annapolis for Anne Arundel county; when the acknowledgment is made' in anyother county than that in which the lands are situated, and in which the party lives, the clerk of the court must certify under the court seal, the official capacity of the acting justices or judge. When the grantor resides out of the state, a commission issues on application of the purchaser, and with the written consent of the grantor, from the clerk of the county court where the land lies, to two or more commissioners at the grantee's residence; any two of whom may take the acknowledgment, and shall certify it under seal, and return the commission to be recorded with the deed; or the grantor may empower an attorney in the state to acknowledge for him, the power to be incorporated in the deed, or annexed to it, and proved by a subscribing witness before the county court, or two justices of the peace where the land lies, or a district judge, or the governor, or a mayor, notary public, cour^ or judge thereof, of the place where it is executed; in each case the certificate

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