Word: lien
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...Pennsylvania Supreme Court was famed for the wit and sense of his legal writing; he remarked once, while discussing the unnecessary pother raised by bluenoses about sex in literature, that if a man were in the mood to be sensual, he would be aroused by reading the Mechanics' Lien Acts. Justice Bok was also a novelist and a sailor. In the best sense of the rapidly blurring word amateur (one who does something, perhaps very well, solely for his own pleasure), the judge wrote two well-received novels about courtroom life and made two west-to-east crossings...
...Jersey City garages. Those citizens have to wait their turn, however. The state was interested in taking a cut of the loot; so were Jersey City, the garage owner and the two carpenters. And first on the list was the Federal Government, which has been holding a tax lien against Newsboy. By week's end, the total lien was $3,395,665. There was a happy possibility that if the Feds searched enough ramshackle garages, they might come up with the $805,410 difference, leaving Newsboy Moriarty clean as a whistle...
...pondered his sudden flunkout in extradition-proof Brazil, a posse of creditors tried to corral what was left of the fortune he supposedly amassed as president of the E. L. Bruce hardwood flooring firm. All they got was splinters. The Government hit him with a $3,464,472 tax lien, but there was no cash in his bank accounts. Bruce thought it had a lock on the goodies in his Fifth Avenue flat, but aside from the underwear, not much had been paid for. Most of his $524,635 art collection was out on approval, just like...
Will Jeanie keep her virtue? Will Youngblood be able to pay the Internal Revenue Service the hundreds of thousands of dollars he owes in back taxes? Time after time, when he seems on the point of balancing Hawke's fiscal or romantic accounts, a new tax lien or an old mistress shows up. Jeanie skips teasingly ahead of Youngblood for most of the book's 783 pages, and it may be taken as proof that the Romantic Age is finally over that in the end it is not the girl but the Treasury Department that gets the hero...
...limits on cash reserves as low as $300, can require the liquidation of other assets such as cars, can require homeowners to mortgage their houses to the state, the title to change after the death of both spouses. Kerr-Mills critics find the means test demeaning, and the lien unjust, but A.M.A.'s Larson maintains that "there's nothing wrong with taking it after they're dead...