INCOME

The return in money from one's busine , labo1, or capital invested; gains, profit, or private revenue. Braun'& Appeal, 105 Pa. 416; People v. Davenport, 30 Hun (N. Y.) 177; In re Slocum, 169 N. Y. 153, 62 N. E. 130; Waring v. Savannah, 60 Ga. 99. '1Income" means that whic)l comes in or is received from any busine or investment of capiital, without reference to the outgoing expenditures; while "profits" generally means the gain which lll made upon any busine or investment when both receipts and payments are taken into account. "Income," when applied to the affairs of individuals expre es the same idea that "revenue" does when applied to the affairs of a state or nation. People v, Niagara County, 4 Hill (N. Y.) 20; Bates v. Porter, 74 Cal. 224, 16 Pac. 7S2. -Income tax. A tax on.the yearly profits arising from property, profe ions, trades, and offices. 2 Steph. Comm. 573. Levi v. Louisville, 97 Ky. 394, 30 S. W. 973, 28 L. R. A. 480; Parker y, Insurance Co., 42 La. Ann. 428, 7 South. 599. IncoIDm.odum non 1olvit argumentum. An inconvenience does not destroy an argument. IN COMMUNICATION, In Spanish law. The condition of a prisoner who is not permitted to see or to speak with ·any person visit i rig him during his confinement. A person accused cannot be subjected to this treatment unle it be expre ly ordered by the judge, for some grave offense, and it cannot be continued for a longer period than is absolutely nece ary. This precaution is resorted to for the purpose of preventing the accused from knowing beforehand the testimony of the witne es, or from attempting· to corrupt them and concert such measures as will efface the traces of his guilt. As soon, therefore,. as the danger of his doing so has ceased, the interdiction ceases likewise. Escrlc~e. INCOM;M'UTABLE, Not capable of or entitled to be commuted. ~ee 0oMMUTATION, [s. 618]