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 merchandise consigned1 to such merchant, tradesman or factor, to be sold.
ACCOUNTANT. This word has several significations: 1. One who is versed2 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 detailed3 statement of the administration of property which he holds as trustee, executor, admnistrator or guardian4. Vide 16 Vin. Ab. 155.
ACCOUPLE. To accouple is to marry. See Ne unquas accouple.
TO ACCREDIT5, international law. The act by which a diplomatic agent is acknowledged by the government near which he is sent. This at once makes his public character known, and becomes his protection.
ACCRETION6. The increase of land by the washing of the seas or rivers. Hale, De Jure Maris, 14. Vide Alluvion; Avulsion.
TO ACCRUE7. Literally8 to grow to; as the interest accrues9 on the principal. Accruing10 costs are those which become due and are created after judgment11 of an execution.
2. – To accrue means also to arise, to happen, to come to pass; as the statute12 of limitations does not commence running until the cause of action has accrued13. 1 Bouv. Inst. n. 861; 2 Rawle, 277; 10 Watts14, 363; Bac. Abr. Limitation of Actions, D 3.
ACCUMULATIVE JUDGMENT. A second or additional judgment given against one, who has been convicted, the execution or effect of which is to commence after the first has expired; as, where a man is sentenced to an imprisonment15 for six months on conviction of larceny16, and, afterwards he is convicted of burglary, he may be sentenced to undergo an imprisonment for the latter crime, to commence after the expiration17 of the first imprisonment; this is called an accumulative jufgment.
ACCUSED. One who is charged with a crime or misdemeanor.
ACCUSATION18, 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.
2. A neglect to accuse may in some cases be consicleied a misdemeanor, or misprision. (q. v.) 1 Bro. Civ. Law, 247; 2 Id. 389; Inst. lib. 4, tit. 18.
3. 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; Witness.
ACCUSER. One who makes an accusation.
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