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face value

Defined in 2 dictionaries — Case Law, Ballentine's (1916)

Definitions from Case Law

From 273 U.S. 100 - Goodyear Tire & Rubber Co. v. United States · 1927Most cited · 50 citing opinions

the phrase face value in the statute is synonymous with par value. It is used in contradistinction to the actual value which is made the measure of the tax when applied to nonpar value stock which the statute describes as 'without par or face value.' Obviously the face or par value of the stock transferred is to be determined by an inspection of the instrument which alone fixes par value, namely, the corporate charter.

Ballentine's Law Dictionary

James A. Ballentine · 1916

The apparent value of a commercial paper. See 38 S. C. 238, 17 S. E. 49.