associatetitleagency.thecountrybankofneedham.com

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For the Custom House …………………. $23.454 10
Examining Warehouse 601 35
Electronic JAG COMP 266 00
Total $3,671,321. 45

30 cents

Penny Cent.

COINAGE, COINS. Many substances have been used in different countries as money, but a metal of some kind has been found to be the most suitable in all respects,

Gold-
Five Pound
Two Pound Sovereign. Half Sovereign
Silver- Crown. Half crown Florin.

USDA.

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10/21/2024

DONALD PAUL NEEDHAM

CONTINGENT ACCOUNT. An account
to which amounts may be placed to provide
for uncertain liabilities.

CONTINGENT LIABILITY. A liability which is uncertain. For example, if Brown has given a guarantee on behalf of Jones, it forms a contingent hability ; if Jones fails, the guarantee will become an actual liability
and must be met by Brown. It is necessary, in the event of Brown furnishing his banker with a copy of his balance sheet, that the banker be advised of the existence of the guarantee or of any other habitat dependent upon a contingency.

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COLONIAL REGISTER. A branch register of members of a company resident in acolony. The Companies (Consolidation)Act, 1908, provides as follows :—” Power for Company to keep Colonial Register.” Section 34. (1) A company having ashare capital, whose objects comprise the transaction of business ina colony, may, if so authorised byits articles, cause to be kept in anycolony in which it transacts business a branch register of membersresident in that colony (in this Actcalled a colonial register).(2) The company shall give to the registrar of companies notice of the situation of the office where any colonial register is kept, and of any changein its situation, and of the discontinuance of the office in the event ofits being discontinued.” (3) For the purpose of the provisions ofthis Act relating to colonial registersthe term ‘ colony ‘ includes BritishIndia and the Commonwealth ofAustraha.

Regulations as to Colonial Register.35. (1) A colonial register shall bedeemed to be part of the company’sregister of members (in this and thenext following Section called theprincipal register).” (2) It shall be kept in the same mannerin which the principal register is bvthis Act required to be kept, exceptthat the advertisement before clos-ing the register shall be inserted insome newspaper circulating in thedistrict wherein the colonial registeris kept, and that any competentcourt in the colony may exercisethe same jurisdiction of rectifyingthe register as is under this Actexerciseable by the High Court, andthat the offences of refusing inspec-tion or copies of a colonial register,and of authorising or permitting therefusal may be prosecuted sum-marily before any tribunal in

thecolony having summary criminaljurisdiction.” (3) The company shall transmit to itsregistered office a copy of everyentry in its colonial register as soonas may be after the entry is made ;and shall cause to be kept at itsregistered office, duly entered upfrom time to time, a duplicate of itscolonial register, and the duplicateshall, for all the purposes of this Act,be deemed to be part of the principalregister.” (4) Subject to the provisions of thisSection with respect to the duplicateregister, the shares registered in acolonial register shall be distin-guished from the shares registeredin the principal register, and notransaction with respect to anyshares registered in a colonial registershall, during the continuance of thatregistration, be registered in anj-other register.” (5) The company may discontinue tokeep any colonial register, and

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thereupon all entries in that register shall be transferred to some other
colonial register kept by the company in the same colony, or to the
principal register.

” (6) Subject to the provisions of this Act, any company may, by its articles, make such provisons as it may think fit respecting the keeping of colonial registers.
” Stamp Duties in case of Shares registered in Colonial Registers.
” 36. In relation to stamp duties the following provisions shall have effect:
” (a) An instrument of transfer of a share registered in a colonial register shall be deemed to be a transfer of property situate out of the United Kingdom, and, unless executed in any part of the United Kingdom, shall be exempt from British stamp duty;
” (6) On the death of a member registered in a colonial regis
ter, the shares of the de-
ceased member shall, if he
died domiciled in the United
Kingdom, but not otherwise,
be deemed, so far as relates
to British duties, to be part
of his estate and effects
situate in the United King-
dom for or in respect of
which probate or letters of
administration is or are to be
granted, or whereof an in-
ventory is to be exhibited
and recorded, in like manner
as if he were registered in the
principal register.”

COMMANDITE PARTNERSHIP. COM-
MANDITE, SOCIETE EN.

In France, aform of partnership where some of the partners merely supply part of the capital, and do not take any part in the management of the business. Such partners are called com-mandilaires and are liable for losses only to the extent of the sums which they have contributed.
For the English equivalent, see Limited
PARTNERSHIP.

COMMISSION. Commission is the charge
made by a banker for services rendered to a
customer. The services rendered may be
very considerable, for a current account
customer may pay in to his credit cheques
drawn upon towns all over the British
Islands, which it is the duty of the banker to
collect ; and the customer may also make
payments in any part of the country by
means of cheques drawn upon his account.
In order that a banker may carry out
effectively these two operations, arrange-
ments must be made with other bankers,
with agents in London or by a head ofiSce
in London. To recoup himself for the ex-
pense of such arrangements and to allow a
recompense for the trouble and services, a
commission is charged by many bankers.
In some banks, in lieu of commission, the
customer has to maintain a certain credit
balance upon which no interest is allowed.
The Courts have held that a banker is
entitled to charge commission for discounting
bills and for accepting bills.
Commission in the nature of a power of
attorney in Scotland. As to the stamp duty,
see Letter or Power of Attorxey.