held land of the cathedra: church of York, were bound by their tenure to bring a live lamb into the church at high mass. It is one of the four cross quarter days of the year, as they are now denominated. Whitsuntide was formerly the first of these quarters, Lammas the second, Martinmas the next, and Candlemas the last; and such partition of the year was once equally common with the present divisions of Lady-day, Midsummer, Michaelmas, and Christmas. Some rents are still payable at these old cross quarter days in England, and they continue general in Scotland. The parishioners of many places exercise or claim a right of common, in various plots or fields of open pasture and arable land, from Lammas to Candlemas, in respect of the former, and to All Souls' day, in respect of the latter. By 6 & 7 W. 4, c. 115, and other statutes for facilitating the inclosure of common fields, the right to Lammas land may be extinguished. LAND-TAX is a territorial impost, anciently levied under the name of actuage, hydage, and talliage. It was introduced in its present form in the reign of William III., when a new assessment or valuation of estates was made throughout the kingdom; which, though by no means a fair one, had the effect of raising a supply of £500,000, by an assessment of 18. in the pound on the value of the estates given in. The method of raising it is by charging a particular sum on each county, according to the valuation of 1692, and this sum is assessed and raised on individuals by commissioners appointed in the act, being the principal landholders in the county, and their officers. Up to the year 1798, the land-tax was an annual tax; at that period, with the view of supporting public credit, and augmenting the national resources, it was made perpetual. The last annual act was the 38 G. 3, which imposed the tax for the year at the rate of 48. in the pound; and it was made perpetual, at that rate, by a statute passed in the same year, the 38 G. 3, c. 60, which has been modified and amended by subsequent statutes. At the same time, the land-tax was made subject to redemption by the owner of the land on which it was laid. The sums paid in either case are applied to the reduction of the national debt; and the price is regulated by the price of the funds at the time, being now, by the combined effect of 42 G. 4, c. 116, s. 22, and 16 & 17 V. c. 74, so much stock in the 3 per cent. Consols, or 3 per cent. Reduced, as will be less by the amount of £7 108. per cent. than so much stock as would yield a dividend equalling the land-tax redeemed. By 46 G. 3, c. 133, the commissioners may exonerate small livings and charitable institutions, the income of which is under £150, from the land tax without any consideration, provided the annual amount in the whole does not exceed £6,000. Under 1 & 2 W. 4, c. 21, lands remaining subject to the double land-tax assessment, imposed, in the reign of William III., on the estate of Roman Catholics, were relieved on complaint to the commissioners of land tax. By 2 W. 4, c. 45, s. 22, it is unnecessary to be assessed to the land-tax to qualify to vote for a knight of the shire. LASTAGE, paid for liberty to bring goods to markets or fairs, and paid by the last. LAW-MERCHANT consists of certain usages, that have gradually grown into force in commercial transactions, and the validity of which has been so far allowed by the courts for the benefit of trade, as to render them a part of the common or unwritten law of England. Such are laws relating to bills of exchange, mercantile contracts, and insurance, which, though claiming no higher authority than the custom of merchants, are as much the general law of the land as the laws relating to marriage or murder. It is not, however, every new practice or device among traders that becomes a part of the law-merchant; before it can become such, it must be sanctioned by long usage and judicial recognition. LEASE AND RELEASE, a conveyance of the inheritance in land, the lease giving first the possession, and the release the right and interest. It was first practised by Serjeant Moore, soon after the Statutes of Uses, and was thus performed. A lease, or rather a bargain and sale upon some pecuniary consideration for one year, was made by the tenant of the freehold to the lessee or bargainee. Now this, without enrolment, made the vendor stand seised to the use of the bargainee, and vested in the bargainee the use of the land for a year; and then the statute immediately annexed the possession. Bargainee, being thus in possession, was capable of receiving a release of the freehold and reversion, which, by the statute, must be made to a tenant in possession; and, accordingly, the next day release was granted to him. A conveyance by lease and release amounted to a feoffment, and so supplied the place of livery of seisin. But the practise became obsolete under 4 V. c. 21, by which a release only is made as effectual for the conveyance of freehold estates, as a lease and release by the contracting parties, and is now quite superseded by 8 & 9 V. c. 106, which substitutes a simple deed of grant. LECTURER. In London and other places there are lecturers, chosen and paid by the principal inhabitants, who assist the rectors in their spiritual duties, and are usually the afternoon preachers. They must subscribe to the Thirty-nine Articles, and signify their assent to the Common Prayer; and like other ministers, be admitted and licensed by the ordinary. In some cases, lectures are founded by the donations of pious persons, and the lecturer appointed by the founder, without the interposition of either rector or parishioners, though with the approbation of the bishop. But no lecturer is entitled to the use of the pulpit without the consent of the parson, in whom the freehold of the church is vested; they may, however, be licensed to discharge the duties of assistant curates. LETTERS. The receiver of a private letter has, at most, but a joint property with the writer, and the possession does not give him a license to publish it, 2 Atk. 342. And an injunction has been granted to restrain the printing of letters, without the consent of the executors of the person who wrote them, Amb. 737. This rule prevailed in the case of Hansom and Hobhouse, executors of Lord Byron, v. Knight, 1825; although a strong presumption was shown that his lordship sent them, contemplating the probability that the person to whom they were sent would publish them. LETTER OF ATTORNEY, a writing empowering another person, who in such cases is called the attorney of the party, to do any act instead of the person granting the power; as to receive a debt or dividend, transfer stock, sue a third person, sign a deed, or give possession. This instrument may be either general or special ; that is, may extend to the transaction of the entire affairs of a person during his absence, or may be restricted to one or more operations. The agent has precisely the power of his principal in the matter prescribed by the letters of attorney, until revoked. If the power has been given for a security, it is not revocable by the principal. Letters of attorney are generally executed under hand and seal, that is, by deed, and when they contain an authority to bind the principal by deed, it is essential that they should be so executed. LETTER MISSIVE, for electing a bishop, a letter from the queen to the dean and chapter, inclosing the name of the person whom she would have them elect. LETTER OF CREDIT is where a merchant or correspondent writes a letter to another, requesting him to credit the bearer, or a third party named, with a sum of money therein specified. LETTER OF LICENSE, an instrument in writing given by creditors to a person, allowing him a longer time for the payment of his debts, and protecting him from arrest in going about his affairs. LETTERS PATENT, or open letters, are writings sealed with the great seal of England, whereby the grantee is protected in the enjoyment of some discovery, privilege, or advantage. LEVANT ET COUCHANT applied to the cattle that have been so long on any land or tenement, that they have lain down and risen again to feed, as opposed to cattle merely passing through. LEVARE FACIAS, a writ of execution directed to the sheriff for levying a sum of money upon the goods and chattels of a defendant. LEX TALIONIS, the law of retaliation, which subsisted among the Jews, Egyptians, and other ancient nations. LIBRARY. An unrepealed statute, the 7 A. c. 14, makes divers provisions for the preservation and regulation of such parish libraries as are bequeathed or established for the use of the poor clergy, whose incomes are so small they cannot afford to buy books. Incumbents are required to give security, and make catalogues of the books; and where a book is not returned, a justice's warrant may be obtained to search for and restore the same. Relative to public libraries and museums are the 18 & 19 V. c. 95, and the 29 & 30 V. c. 114. LICENSES, ANNUAL. The penalties on manufacturers, dealers, and others, neglecting to take out excise licenses, are very considerable, and in some cases amount to £500. The following are some of the principal license duties to be paid to the Commissioners of Inland Revenue : Plate dealers, selling above 2 oz. gold and 30 oz. silver man, issued by commissioners of police in London Brewers of beer, not exceeding 20 barrels Brewer for sale by retail, not to be consumed on the premises Brewer of beer for sale who uses sugar in brewing, an additional license of Seller of beer only, not brewers 7 10 0 5 15 0 2 6 0 0 12 6 Beer retailers (publicans) whose premises are rated under £20 per annum (England and Ireland) at £20 or upwards Retailer of beer, cider, and perry, to be drunk on the premises (England only) not to be drunk on the premises 96 13 1 Retailers of beer, cider, or perry, only in Scotland, Maltster, making not exceeding 50 quarters Malt roasters. Dealers in roasted malt Passage vessels, on board which liquors or tobacco are sold Spirits-Distiller, rectifier, or dealer, not retailer, or Dealers for retailing foreign liqueurs Chemist or any other trade requiring the use of a still Retailers of spirits whose premises are rated under £10 per annum, England and Ireland Retailers of spirits and beer, whose premises are rated under £10 per annum, Scotland Retailer of spirits in Ireland, whose premises are rated under £25 per annum Sweets retail, United Kingdom if sold in two gallons or upwards Tobacco and snuff, manufacturers of tobacco and snuff, not exceeding 20,000 lbs. Exceeding 20,000 lbs. and not exceeding 40,000 lbs. Dealers in tobacco and snuff 2 2 0 10 6 Wine, dealer in foreign wine, not having licenses for above that value 0 10 975 if to sell foreign wine retail, and if under the value of £50 a year, to be consumed on the premises Shopkeeper ditto, to sell foreign or 3 0 10 0 Marriage license, special LIEGES, that is, dependants. Liege people are the queen's subjects, or the vassals of their superior. LIGHTERMEN, persons employed in the carrying of goods to and from ships, in barges or lighters, on the river Thames. LIMITATION, of action, see p. 52. LIMITED, a term commonly affixed to the title of joint-stock |