Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Ballentine's Law Dictionary

    Pertaining to the fisc or public revenue.

  • Black's Law Dictionary: 2nd Edition

    Belonging to the fisc or public treasury. Relating to accounts or the management of revenue.
    —Fiscal agent. This term does not necessarily mean depositary of the public funds, so as, by the simple use of it in a statute, without any directions in this respect, to make it the duty of the state treasurer to deposit with him any moneys in the treasury. State v. Dubuclet, 27 La. Ann. 29.
    —Fiscal officers. Those charged with the collection and distribution of public money, as, the money of a state, county, or municipal corporation. Rev. St Mo. 1899, § 5333 (Ann. St. 1906, p. 2776).
    —Fiscal judge. A public officer named in the laws of the Rip-uarians and some other Germanic peoples, apparently the same as the "Graf," "reeve," "comes," or "count," and so called because charged with the collection of public revenues, either directly or by the imposition of fines. See Spelman, voc. "Grafio."
    —Fiscal year. In the administration of a state or government or of a corporation, the fiscal year is a period of twelve months (not necessarily concurrent with the calendar year) with reference to which its appropriations are made and expenditures authorized, and at the end of which its accounts are made up and the books balanced. See Moose v. State, 49 Ark. 499, 5 S. W. 885.