法律英语|英文法律词典 S-50

SINECURE^{1. In the ecclesiastical law, this term is used to signify that an ecclesiastical officer is without a charge or cure.}

2. In common parlance^{2 it means the receipt of a salary for an office when there are no duties to be performed.}

SINGLE. By itself, unconnected.

2. A single bill is one without any condition, and does not depend upon any future event to give it validity. Single is also applied^{3 to an unmarried person; as, A B, single woman. Vide Simplex.}

SINGLE ENTRY. A term used among merchants signifying that the entry is made to charge or to credit an inpidual or thing, without, at the same time, pre-senting any other part of the operation; it is used in contradistinction to double entry. For example, a single entry is made, A B debtor^{4, or A B creditor5, without designating what are the connexions between the entry and the objects which composed the fortune of the merchant.}

SINGULAR, construction. In grammar the singular is used to express only one,

not plural^{6. Johnson.}

2. In law, the singular frequently includes the plural. A bequest^{7 to my nearest relation, for example, will be considered as a bequest to all the relations in the same degree, who are nearest to the testator. 1 Ves. sen. 337; 1 Bro. C. C. 293. A bequest made to my heir, by a person who had three heirs, will be construed8 in the plural. 4 Russ. C. C. 384.}

3. The same rule obtains in the civil law: In usu juris frequenter uti nos singulari appellationie, am plura significari vellemus. Dig. 50, l6, 158.

SINKING FUND. A fund arising from particular taxes, imposts, or duties, which is appropriated towards the payment of the interest due on a public loan and for the gradual payment of the principal. See Funding System.