s. An abbreviation for scilicet, although the more common abbreviation is

239 Pages·2002·0.59 MB·English

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S
s. An abbreviation for scilicet, although the more common abbreviation is "ss.-
S 2. Abbreviation of south one half, used particularly in describing land according to the government survey, applying to a
section or part of a section.
Sabbath. Sunday, --the one day of the week commonly set apart and observed in Christian countries as a day of public
worship, relaxation, and refreshment. State v Williams, 26 NC (4 Ired L) 400, 402.
The word is not strictly synonymous with the word "Sunday;" Sabbath signifies Saturday, the seventh day of the week,
the Jewish Sabbath; Sunday signifies the first day of the week, commonly called the Lord's Day. But by common usage, the
terms are used indiscriminately to denote the Christian Sabbath, to wit, Sunday. See State v Drake, 64 NC 589, 591.
See Sunday law.
Sabbath breaking. Working, engaging in business, or the pursuit of other activity forbidden on the Sabbath. State v Popp, 45
Md 432, 437.
See Sunday law.
sabbatical leave. A year or more absence permitted a member of a college or university faculty for study, writing, or travel,
usually with continuing pay or part pay. State ex rel. West Virginia Board of Education v Sims, 139 W Va 802, 81 SE2d 665.
Sabbatum. The Sabbath; Sunday.
sabotage. Wilful and malicious physical damage or injury to physical property. Burns v United States, 274 US 328, 71 L Ed
1077, 47 S Ct 650; State v Moilen, 140 Minn 112, 167 NW 345, 1 ALR 331. The malicious damage or injury to the property
of an employer by an employee. State v Moilen, 140 Minn 112, 167 NW 345, 1 ALR 331, 332. Wilful, malicious, and
intentional acts of force and violence or unlawful methods of terrorism which retard or slow up work by employees or others, or
of any deliberate attempt to reduce profits of an employer as a means of accomplishing a change in industrial ownership or
control or to effect any political end. 47 Am J1st Sedit etc § 3.
sac. The jurisdiction of an ancient court-baron or manor court; the privilege of holding such a court within a manor.
sacaburth. A person who entered upon a fresh pursuit of his goods after they had been stolen.
saccabor. Same as sacaburth.
saccularii. (Roman law.) Cutpurses.
Both the Romans and the Athenians punished such offenders more severely than common thieves. By analogy it is
observed that pickpockets in England were denied benefit of clergy. See 4 Bl Comm 242.
sack. A bag. Plunder. A fund in ha purposes of corruption.
"This meaning was doubtless first given to the word by vile and corrupt persons engaged in distributing and receiving
such fund, and, when first used in that sense, might well have been regarded as a slang expression, of the meaning of which
courts would not then have taken judicial notice, but it is now so frequently used to convey this particular meaning, that it can
hard1y be considered, when employed for that purpose, as simply the language of slang and understood only by the vulgar."
See Edwards v San Jose Printing & Pub. Soc. 99 Cal 431, 436, 34 P 128.
sacquier. An arrameur or officer of a port who directed the proper loading and stowage of cargoes aboard ships.
sacra. The right of a Roman to participate in sacred celebrations
sacramentales. Compurgators or persons who in a trial by wager of law swore to the innocence of' the defendant.
sacramentum. (Roman law) An oath
sacramentum decisionis. (Civil law.) The oath of decision, the voluntary and decisive oath whereby the suit could be decided,
if the other party, not being able to prove his charge, offered to refer the decision to the oath of his adversary.
If the latter refused, the charge was taken as confessed by him. See 3 Bl Comm 342.
sacramentum fidelitatis. The oath of fealty.
Sacramentum habet in se tres comites, veritatem, justitiam et judicium; veritus habenda est in jurato, justitia et
judicium in judice. An oath has within itself three concomitants, truth, justice, and judgment; truth should be observed in the
person making oath and justice and judgment in the judge.
Sacramentum si fatuum fuerit, licet falsum, tamen non committit perjurium. A foolish oath, although it be false, does not
convict one of perjury.
sacrifice. Giving up something for the sake of saving something else. The destruction of property to save other property from
impending peril. The Roanoke (DC Wis) 46 F 297, 298.
See voluntary sacrifice.
sacrilege. The larceny of sacred things; as, from a church. Desecration. Mistreatment of things held sacred by others.
Sacrilegii instar est rescripto principis obviari. It is sacrilege to oppose the ruler's rescript. 1 Bl Comm 74.
sacrilegium. (Civil law.) Same as sacrilege.
sacrilegus. A sacrilegious person; a thief who stole sacred things.
Sacrilegus oinnium praedonum cupiditatem et scelera superat. A sacrilegious person exceeds the cupidity and
wickedness of all robbers.
sacristan. A sexton or caretaker of a church.
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sadism. The obtaining of satisfaction, even sexual pleasure, from hurting another. A species of insanity or mental disease in
which the sexual instinct of the patient is abnormal or perverted. State v Petty, 32 Nev 384, 391, 108 P 934.
saeculare. See forum saeculare.
Saepe constitutum est, res inter alios judicatas aliis non praejudicare. It has often been decided that things adjudged as
between others (than the parties before the court) do not prejudice.
Saepenumero ubi proprietas verborum attenditur, sensus veritatis amittitur. When the propriety of the language is given
attention, the true meaning is very often lost.
Saepe viatorem nova non vetus orbita fallit. The new or fresh wheel mark or road often deceives the traveler, not the old
one.
saepius requisitus. Often requested or demanded.
saevitia. Cruelty constituting a cause for a decree of separation in an ecclesiastical court. Ring v Ring, 118 Ga 183, 44 SE 861.
safe. Noun: A repository for valuables, often proof against burglary as well as fire. Adjective: Not in danger; out of harm's way.
See adequately safe; reasonably safe.
safe bill. Such a bill of exchange as would be honored and paid by the drawer on using proper diligence. Warder v Whitall, 1
NJL 84.
safe-conduct. Protection against harm while traveling. Guided in safety. Taken through a locality or region with safety to the
person.
See letters of safe-conduct.
safe-deposit box. A metal box, coming in various convenient sizes, with lock, usually a double lock, for the keeping of valuable
papers in one's home or office or, as is often the case, in the vault of a bank or safe-deposit company.
safe-deposit business. Maintaining a fire and burglar proof vault wherein the safe-deposit boxes of customers may he
deposited, subject to access at convenient times, under leases calling for the payment of rent, normally an annual rent, such
business being engaged in by banks and safe-deposit companies.
safe-deposit company. Any person. bank, or corporation offering, for remuneration, to furnish on its premises, for the
safekeeping of the personal property of others, safe-deposit boxes, access to contents of which involve the use of a key
obtained by the individual depositor.
safeguard. A safety device, especially an appliance to minimize or obviate danger from electrical appliances and equipment. 26
Am J2d Electr § 46.
safe investment rule. A rule applied in the computation of the present worth of a decedent's expected future earnings.
Under the so-called "safe investment rule," the jury, in determining the present value of the decedent's expected future
earnings, should use that rate of interest which, in the jury's considered judgment, is reasonable, just, and right under the
circumstances, taking into consideration the evidence presented, the jury's knowledge of the prevailing interest rates within the
limits prescribed by law in the area, and what rate of interest could fairly be expected from safe investments as made by a
person of ordinary prudence, but without particular financial experience or skill. 22 Am J2d Dth § 125.
See prudent investment theory.
safekeeping. A deposit of money or other personal property whereunder a duty rests upon the person who receives the
money or other property to keep it and return it intact upon demand. In effect, a special deposit. Wright v Payne, 62 Ala 340.
safe landing. The responsibility of a carrier in reference to the act of a passenger in alighting from the carrier's conveyance.
Harries v Atlantic Greyhound Corp. 243 NC 346, 90 SE2d 710, 58 ALR2d 939.
safe-place statutes or ordinances. Statutes or municipal ordinances enacted to provide for the safety of buildings and
premises devoted to public amusements or entertainments by imposing strict duties of maintenance and repair upon owners and
proprietors. Anno: 126 ALR 1251; 4 Am J2d Amuse § 58.
safe place to work. See safe working place.
safe-pledge. A surety for a person's appearance in court.
safe port of discharge. A familiar condition in charter parties. A port which a vessel can enter safely with her cargo or at least
a port having an anchorage where the vessel can lie and discharge her cargo afloat. 48 Am J1st Ship § 324.
safe return. See stipulation for safe return,
safety appliance. A thing constituting a guard against danger or calculated to reduce the peril in a dangerous instrumentality. 38
Am J1st Negl § 90.
Safety Appliance Acts. Federal statutes designed to safeguard and protect railroad employees from injury or death from the
hazards of their employment by requiring the railroads to equip their locomotives and cars with various safety devices, and
imposing liability for death or injury predicated on failure to observe the requirements of such statute. 35 Am J1st M & S § 228.
Statute regulating railroads in respect of the safety of their appliances and equipment for the protection of persons and properly
transported. 44 Am J1st RR § 274.
safety device. A thing constituting a guard against danger or calculated to reduce the peril in a dangerous instrumentality. 38
Am J1st Negl § 90.
See Safety Appliance Acts.
safety of way. The condition of street or highway considered in reference to use without danger to person or property from
defects, obstructions, nuisances, and other sources of peril. 25 Am J1st High §§ 342 et seq.
safety statutes. Statutes intended to protect employees against death or injury in the course of employment by requiring the
observance of precautions on the part of employers in reference to the condition of the working place and the instrumentalities
of the work. Statutes meant to protect all types of employees, not being limited to those engaged in hazardous employment.
Hillman v Northern Wasco County Peoples' Utility Dist. 213 Or 264, 323 P2d 664.
See Safety Appliance Acts.
safety zone. A portion of street or highway set apart fur the use of pedestrians, vehicular traffic being
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excluded, one of the most common of which is a zone established for pedestrians awaiting a bus or other public conveyance. 25
Am J1st High § 265. A zone for the safety and convenience of persons entering and leaving public conveyances, vehicular traffic
being excluded. 7 Am J2d Auto § 197.
safe working place. The measure of the employer's duty in reference to the condition of the working place. A standard of care
required of an employer in the terms of care exercised by prudent employers in similar circumstances, the degree depending
upon the dangers attending the particular employment. 35 Am J1st M & S § 183.
The place in which an employee is directed to work is "safe," within the meaning of the law, when all the safeguards and
precautions which ordinary experience, prudence, and foresight would suggest have been taken to prevent injury to the
employee while he is himself exercising reasonable care in the service which he undertakes to perform. Peterson v Chicago,
Rock Island & Pacific R. Co. 149 Iowa 496, 128 NW 932.
sages de la ley. Persons learned in the law.
sag hole. A depression of small area in which surface waters collect. 56 Am J1st Wat § 72.
sagging wire. A wire strung from pole to pole, particularly a wire carrying an electric current, which has dropped so far from
level as to constitute a danger to pedestrians or drivers of vehicles.
sagibaro. A shrewd person; a judge.
said. Aforesaid; before mentioned; above mentioned.
sail. Verb: To put to sea. To start a voyage. To leave port with the intent to proceed on a voyage. Noun: A piece of canvas
spread out from the mast of a vessel or boat to catch the wind, thereby applying the force of the wind to the moving of the craft
through the water.
See under sail.
sailboat. Small watercraft propelled by the power of the wind upon a sail. Not a vessel within the meaning of a regulation
governing places of anchorage. 12 Am J2d Boats § 1.
sailing instructions. Directions in writing carried by each master of a vessel sailing with others in a fleet or convoy, whereby
the course, the meaning of signals, and havens in case of storm or distress, etc. are communicated to all persons in command of
vessels.
sailing rules. Navigation rules for small watercraft. 12 Am J2d Boats § 14.
See rules of navigation.
sailor. A seaman. One of the crew of a vessel. An enlisted man in the Navy, an ordinary seaman in the merchant service, a
commissioned officer of the Navy or a ship's officer. 57 Am J1st Wills § 662 (For the purposes of a statute relaxing the
requirements of a statute in reference to the formalities of a will.)
sailor-mongers. Persons employing or operating with other lawless persons who board vessels upon entering a port, and by
the help of intoxicants and the use of other means, often savoring of violence, get the crews ashore and sell them to outgoing
vessels at an enormous price. United States v Sullivan (CC Or) 43 F 602, 604.
sailor's will. See seaman's will.
Saint Vitus' Dance. An affliction of the nervous system. Braun v Craven, 175 Ill 401, 51 NE 657.
sairement. An oath.
saisina. Same as seizin.
salable. See merchantable.
salable value. See market value.
Saladine tenth. See tenths.
salarium. (Civil law.) Salary; pay; wages; an allowance for provisions.
salary. Compensation for personal service. Papeay v Nolan, 157 Tenn 222, 7 SW2d 815, 60 ALR 408; compensation for
services in a position or office. 35 Am J1st M & S § 63. Compensation for personal services, as distinguished from profits
realized in commercial dealings, returns from capital, or returns from the labor of others. 31 Am J2d Exemp § 39.
Compensation paid periodically for services. State ex ref. Murray v Riley (Sup) 45 Del 192, 70 A2d 712, 14 ALR2d 630. A
fixed annual or periodical payment for services, depending upon the time, and not upon the amount, of services rendered. 43
Am J1st Pub Of § 357.
In many situations, the words "wages" and "salary" are synonymous. In other instances, a distinction is recognized,
"salary" connoting compensation for services more important than those for which "wages" are paid and also compensation on a
basis more fixed and permanent than that of wages. 35 Am J1st M & S § 63.
salary-loan broker. One who engages in the business of making small loans on the security of wage assignments. 40 Am J1st
Pawnb § 9.
sale. A transfer of the property in a chattel for a consideration. Edward v Ioor, 205 Mich 617, 172 NW 620, 15 ALR 256. A
transfer of personal property at a fixed money price payable in cash or in goods. Hartwig v Rushing, 93 Or 6, 182 P 177. A
transfer of the title to personal property for money. 46 Am J1st Sales § 2. For tax purposes, a bona fide transfer of property for
an amount of money or a money equivalent which is fixed or determinable. Gregory v Helvering, 293 US 465, 79 L Ed 596, 56
S Ct 266, 97 ALR 1355. A transfer of the general or absolute, as distinguished from a special, property in a thing, for a price in
money. Union Secur. v Merchants' Trust & Sav. Co. 205 Ind 127, 185 NE 150, 95 ALR 1189. But sometimes inclusive, as in
the case of a conditional "sale," of a transaction which does not effect an absolute transfer of title. Carter v Slavick Jewelry Co.
(CA9 Cal) 26 F2d 571, 58 ALR 1043. A term inclusive of the sale of securities. People v Gillett, 243 Ill App 41. A term also
applied very frequently to the transaction under a land contract as well as to a conveyance by deed for a consideration. Fox v
Adrian Realty Co. 327 Mich 89, 41 NW2d 486, 15 ALR2d 1037.
See bulk sale; conditional sale; futures.
sale against the box. A short sale of stock by one who owns shares of the same stock.
If the stock declines, the seller can cover at a profit; if it increases in value, he can avoid loss by delivering the shares
which he owns. Du Pont v Commissioner (CA3) 110 F2d 641, cert den 311 US 657, 85 L Ed 421, 61 S Ct 11.
See short sale.
sale and exchange. See power of sale and exchange.
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sale as is. A sale without express or implied warranty. 46 Am J1st Sales § 319. A sales term in the used car business. 8 Am
J2d Auto § 654.
Where an article is sold "as is," the use of the expression implies that the buyer takes a chance in making the purchase. It
implies that he is taking delivery of a thing in some way defective and upon the express condition that he trust to his own
examination of it. In effect, the seller says "You look the article over, and, if you buy it, you do so at your risk." It imports a
purchase and acceptance without guaranties. Ferguson v Koch, 204 Cal App 342, 261 P 489, 491.
sale at auction. See auction.
sale at retail. A sale to a customer for his own use, or the use of his family, rather than for resale by him in the course of
business. Anno: 139 ALR 376. A transfer of title to tangible personal property, made in the ordinary course of the transferer's
business, for consumption or use by the purchaser or for any other purpose except that of resale by him in the ordinary course
of business. Boyer-Cambell Co. v Fry, 271 Mich 282, 260 NW 165, 98 ALR 827.
A legislative definition of the phrase appearing in a sales tax statute will prevail over definitions which may be found in
the dictionary, and render immaterial the question whether a transaction on which a tax is levied meets the technical requisites of
a sale at common law or the meaning of the same phrase as used in other enactments. Anno: 139 ALR 373, 374.
sale at wholesale. See wholesale.
sale by agent. A term of art; an actual sale made and completed on behalf of a principal; producing for the principal a
purchaser able, ready, and willing to buy on the terms of the principal. Walker v Russell, 240 Mass 336, 134 NE 388.
sale by executor or administrator. A sale by a personal representative of assets of the decedent's estate. 31 Am J2d Ex &
Ad §§ 341 et seq.
sale by inch of candle. See sale by the candle.
sale by sample. A sale of goods under an executory contract in which the goods are unidentified other than by express or
implied representation that they correspond to an exhibited sample. Anno: 12 ALR2d 528; 46 Am J1st Sales § 214.
See warranty in sale by sample.
sale by the acre. The sale of a specific area of land. 55 Am J1st V & P § 127.
A contract of sale by the acre is one wherein a specified quantity is material. Under such a contract the purchaser does
not take the risk of any deficiency and the vendor does not take the risk of any excess. Anno: 153 ALR 7 et seq.
sale by the candle. Also called "sale by inch of candle,"-a form of auction sale consisting of offering the property for sale for
such a length of time as would suffice for the burning of an inch of candle. Anderson v Wisconsin G. R. Co. 107 Minn 296, 120
NW 39.
sale by the tract. A sale of land designated as a particular tract, without particular reference to the number of acres contained
therein. 55 Am J1st V & P § 127.
A sale by the tract or in gross is one wherein the boundaries are specified, but quantity is not specified, or if specified,
the existence of the exact quantity specified is not material; each party takes the risk of the actual quantity varying to some extent
from what he expects it to be. Newman v Kay, 57 W Va 98, 49 SE 926.
sale en masse. Sale of several things in one lot for one sum. A judicial sale of real estate where the property is sold without
division and sale by parcels. 30A Am J Rev ed Jud S § 85. An execution sale of several distinct parcels of real estate, or
several articles of personal property, together for a single gross sum. Anniston Pipeworks v Williams, 106 Ala 324, 18 So 111.
sale f.o.b. See free on board.
sale f.o.b. cars. See free on board cars.
sale for cash. See cash sale.
sale for debt. An execution sale. A sale by an administrator or executor to pay a debt or debts of the decedent. Bashore v
Whisler (Pa) 3 Watts 490, 494.
sale for taxes. A sale of property to enforce the payment of taxes assessed thereon. 51 Am J1st Tax § 1022. A sale of a
delinquent taxpayer's property after seizure in the collection of federal taxes, interest, and penalties. Internal Revenue Code §§
6321, 6331.
sale in bulk. See bulk sale.
sale in gross. See sale by the tract; sale en masse.
sale in inverse order of alienation. The doctrine of inverse order of alienation. 35 Am J1st Marsh A § 32.
See inverse order of alienation.
sale in ordinary course of business. See in the ordinary course of business.
sale in parcels. An execution sale of personal property consisting of various articles m which each article is offered and sold
separately. 30 Am J2d Exec § 343. An execution or judicial sale of real property consisting of separate tracts, or susceptible of
division into separate tracts, in which the tracts are offered and sold separately. 30 Am J2d Exec § 344; 30A Am J Rev ed Jud
S § 85.
sale in partition. See partition sale.
sale note. A note given by the purchaser at an auction sale to cover the price of his purchase.
See bought and sold notes.
sale of bond at par. See par.
sale of goods to arrive. See sale on arrival.
sale of intoxicant. See sale of liquor.
sale of land. An actual transfer of title to the land from grantor to grantee by an appropriate instrument of conveyance executed
for a consideration in money or the equivalent of money. Keogh v Peck, 316 Ill 318, 147 NE 266, 38 ALR 1151. An effective
transfer of the equitable title to real estate from vendor to vendee under a contract of sale. 55 Am J1st V & P § 356.
See land contract.
sale of liquor. The transfer of title to intoxicating liquor from one person to another by agreement and for a consideration, or,
according to some authority a transfer by what is known as barter or exchange, even a transfer by way of a loan. 30 Am J Rev
ed Intox L § 210.
The weight of authority is that where several persons contribute to a fund and with it one of their number purchases
liquor, which is divided among them in proportion to their several contributions,
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it is not a sale by the one to the others, but merely the division of the fruits of a joint and lawful enterprise. 30 Am J Rev ed Intox
L § 218.
sale of real estate. See sale of land.
sale of security. Any agreement whereby a person transfers, or agrees to transfer, either the ownership of or an interest in a
security. A broad term, as used in Securities Acts, inclusive of an exchange of securities, a subscription for corporate stock, an
extension of the maturity of investment certificates, and a contract by a corporation to dispose of shares rendered available upon
an increase in the number of shares by proper action taken. 47 Am J1st Secur A § 19.
sale on approval. A sale of personal property, sometimes called a sale on trial, which is subject to a condition precedent,
namely the approval of the buyer, the latter having the right to reject the property as not suitable to his needs upon timely notice
given to the seller following a trial period. Smith v Clews, 114 NY 190, 21 NE 160. A bailment with an option to buy. Osborne
v Francis, 38 W Va 312, 18 SE 591.
sale on arrival. A sale of goods to be shipped to the buyer from a distance which is conditional upon the arrival of the goods at
the point where the buyer is to receive them.
A sale of goods "to arrive" or "on arrival," per or ex a certain ship, has been construed to be a sale subject to a double
condition precedent, namely, that the ship arrives in port and that when she arrives, the goods are on board, and if either of
these conditions fails, the contract becomes nugatory. 46 Am J1st Sales § 201.
sale on condition. An executory contract of sale, otherwise mutual and binding, the duty to perform which is subject to the
happening of an event, upon which, if it does happen, the duty to perform becomes binding on both parties. 46 Am J1st Sales §
38.
See conditional sale; sale on arrival.
sale on contingency. Same as sale on condition.
sale on execution. See execution sale.
sale on option. See option; sale on approval.
sale on trial. See sale on approval.
sale or exchange. A transfer of property from one man to another in consideration of some price or recompense in value. 2 Bl
Comm 446.
A mortgagor's conveyance of the realty to the mortgagee in consideration of a cash payment and cancellation of the
mortgage and bond constitutes a sale within the terms of the mortgagor's contract with a broker giving the latter an exclusive
right to sell and a right to compensation upon a "sale or exchange" of the property before a specified date. Whiteman v Fidei,
176 Pa Super 142, 106 A2d 644, 46 ALR2d 1113.
sale or exchange of capital asset. A method of realizing gain or loss for tax purposes, involving a complete, bona fide, and
permanent transfer of an ownership interest, in other words, a transfer of economic reality. Gregory v Helvering, 293 US 465,
79 L Ed 596, 55 S Ct 266, 97 ALR 1355.
sale or return. A sale defeasible upon condition subsequent, title to the goods passing to the purchaser, subject to being
divested out of him and revested in the seller by a return of the goods according to the terms of the contract. Anno: 52 ALR
596; 46 Am J1st Sales §480.
sale per aversionem. As defined by the Civil Code of Louisiana, -a sale of land "from one fixed boundary to another fixed
boundary, when the object is designated by the adjoining tenements."
A sale by measurement is not such a sale. Minor v Daspit, 128 La 33, 38, 54 S 413. To constitute such a sale, there
must be certain limits, or a distinct object described, as a field enclosed, or an island, because it is presumed that the parties
have their attention fixed rather on the boundaries than the enumeration of the quantity. State v Buck, 46 La Ann 656, 670, 15
So 531.
Sales Act. A comprehensive statute covering sales of personal property. One of the Uniform Laws. 46 Am J1st Sales § 3. A
uniform act specifically repealed by the Commercial Code. 15 Am J2d Com C § 6.
sales agent. A salesman. A soliciting agent of an insurance company.
salesbook. The record of sales made at an auction. 7 Am J2d Auct § 41. A day book in a retail business, kept under a system
of bookkeeping employed very little in modern times.
sales contract. See contract to sell; executed contract of sale; executory contract of sale; land contract.
salesclerk. A salesman in a department store.
sales guaranteed. An expression used by merchants to mean that if the goods purchased by the buyer are not sold, or if they
prove to be hard to sell, the buyer may return them to the seller and take credit for their value. Newell v Nicholson, 17 Mont
389, 43 P 180.
salesman. One engaged in making sales, usually for another but sometimes in his own business. One trained in the work or art
of salesmanship and having the ability to sell. A person or company employed, appointed, or authorized by dealer to sell, offer
for sale or delivery, or solicit subscriptions to or orders for, or dispose of inquiries about, or deal in any manner in, securities
within the state, whether by direct act or through subagents. Commonwealth v Boyle, 108 Pa Super 598, 165 A 521. A laborer
for the purposes of a statutory exemption from execution. Hamberger v Marcus, 157 Pa 133, 27 A 681.
See broker; traveling salesman.
sales manager. The head of the sales department of a business. A managing agent of a foreign corporation within the meaning
of a statute concerning the service of process upon foreign corporations. 36 Am J2d For Corp § 560. A laborer for the
purposes of an exemption from execution. Shriver v Carlin & F. Co. 155 Md 51, 141 A 434, 58 ALR 767.
Sales of Reversions Act. An English statute passed in 1867, providing in effect that no purchase, made bona fide and without
fraud or unfair dealing, of any reversionary interest in real or personal estate, should be set aside merely on the ground of
undervalue. McAdams v Bailey, 169 Ind 518, 82 NE 1057.
sales tax. A tax upon a sale or the receipts of a sale. 47 Am J1st Sales T § 1. A tax levied on, with respect to, or measured
by, sales of tangible personal property. Polar Ice Cream & Creamery Co. v Andrews, 375 US 361, 11 L Ed 2d 389, 84 S Ct
378. A tax imposed on the sale of certain articles by the Internal Revenue Code. Internal Revenue Code §§ 4001, 4011, 4021,
4031, 4041. Sometimes a tax
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upon the sale of a luxury, such as jewelry, liquor, and so forth, while in other instances a tax upon the sale of commodities, even
necessities. A tax variously construed, under the terms of the particular statute establishing it, as imposed upon the retailer, the
consumer, the sale or transaction itself, or the business of selling goods. 47 Am J1st Sales T § 2. An excise rather than a
property tax. 47 Am J1st Sales T § 2.
sale to arrive. Same as sale on arrival.