business

This court adopted with approval the definition, judicially approved in other cases, which included within the comprehensive term 'business' 'that which occupies the time, attention, and labor of men for the purpose of a livelihood or profit.

Occupation or employment. 178 111. App. 176. The employment which occupies the time, attention and labor. 37 111. App. 503.

That which occupies the time, attention, and labor of men for the purpose of livelihood or profit, but it is not necessary that it should be the sole occupation or employment. It embraces everything about which a person can be employed; Flint v. Stone Tracy Co., 220 U. S. 107, 31 Sup. Ct. 342, 55 L. Ed. 389, Ann. Cas. 1912B, 1312. The doing of a single act pertaining to a particular business will not be considered engaging in or carrying on the business, yet a series of such acts would be so considered. Lemons v. State, 50 Ala. 130; People v. Com'rs of Taxes of City of New York, 23 N. Y. 244. It is a word of large and indefinite import; the legislature could not well have used a larger word. Jessel, M. R., in 15 Ch. D. 258. See Place of Business; Domicil.

A word of large signification, denoting the employment or occupation in which a person is engaged to procure a living. 8 "Business" and "employment" are synonymous terms, signifying that which occupies the time, attention, and labor of men for purposes of a livelihood or for profit. A calling for the purpose of a livelihood.' See Employment; Happiness. " Labor " may be business, but it is not necessarily so; and " business " is not always labor. The making of a contract is business, but not laboV. ^ See Labor. 1; Trade. " Other business," in the expression "works, mines, manufactory, or other business," is ejusdem generis with the species of business described by the preceding words, and imports, in a Wages Act, business of the same general character." " Ten per cent, on the business " of a partnership may mean ten per centum of the result of the business, that is, of the profits.'" Business corporation. In the Bankruptcy Act of 1867, had a broader meaning than " trading " corporation; was held to include a railroad corporation, 'i and an insurance company 12 ' See 40 Ala. 669; 46 Cal. 366; 110 Mass. 403. 2 4 Bl. Com. 370. ' 4 Bl. Com'. 804, 376, 407. < 4 Bl. Com. 222. » 4 Bl. Com. 377. See 1 Steph. Hist. Cr. Law Eng. 476-77. » Goddard v. Chaffee, 2 AUen, 396 (1861), Merrick, J. ' [Moore v. State, 16 Ala. 413 (1849); 68 id. SI; 71 id. 62; 28 N. J. L. 546; 83 N. Y. 844. 8 [Bloom V. Eichards, 2 Ohio St. 396-403 (1853), oases. » Pardee's Appeal, 100 Pa. 412 (1882). i» Funck V. Haskell, 133 Mass. 582 (1882). >' Adams v. Boston, &c. E. Co., 1 Holmes, 30 (1870); While "business " in § 37 of that act had a broader meaning than the word "commercial," used in the same section, such scope was not given it as to supersede " commercial " and " moneyed," or to leave these words without practical signification.' Business hours. The business hours of the community generally.^ The hours when business is ordinarily transacted, down to the beginning of the hours of rest in the evening, except as to paper payable at a bank or by a banker. ^ Business paper. Commercial paper; negotiable instruments. See Negotiable. Business usages. See Custom; Usage. Course of business. An act done according to the rules or methods which prevail in business generally or in a particular line or branch of business is said to be done in the "due," "ordinary,'' "regular," or "usual" course of business. One who talces commercial paper before its maturity, and without notice, actual or otherwise, of any defense thereto, receives the paper in the due course of business and becomes a holder for value.^ Under the Banlrruptcy Acts sales not made in the usual and ordinary course of the business of the debtor were prima facie evidence of fraud on creditors; as, where a retail dealer disposed of his stock at wholesale. ^ Place of business. Tiie place where one habitually or chiefly transacts his business duties is his usual or principal place of business. " Usual place of business " means the place where one^s business is carried on openly; the place which has public notoriety as one's usual place of business.' The "priiicipal place of business "is no test of residence, either of a natural person or of a corporation.' ' See Bank, 2 (3); Carrt on; Commerce; Custom; Income; Labor, 1; License, 3; Merchant; Profit, 1; Reside; Sunday; Tax, 3; Trade.