Attorney
Smith's Financial Dictionary · 1903 · p. 40
An attorney (that fs, a private attorney or attorney in fact) is a person empowered by another to act in his stead, especially a person who is legally appointed and formally authorized to transact busine for another. The distinction between a private attorney or attorney in fact and a public attorney or attorney at law is that the latter * is qualified to prosecute and defend actions in a court of law, whereas the former is restricted to busine out of court. Also see Power of attorney. At value. This is a term used in commercial dealings and: particularly in transactions in dry goods. If a sale of goods for delivery in the next or an ensuing season is made at value instead of at a designated price it means that the price has; not yet been fixed for the season in question and that the goods will be billed at the price ruling when shipment is made. Also, goods sold for the current season, but the prices of which are subject to change, often are sold at value, which means that they will be billed at the price ruling when shipment is made.
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