home

business headquarters,' the Government seeks to inject such issues and findings, including a Dobson v. Com'r, 320 U.S. 489 , 64 S.Ct. 239, 88 L.Ed. 248, contention, into the Tax Court's determination.

A place of abode from which one has no present intention of removing. 43 Me. 418; 124 Mass. 147. HOME NE SERA PUNY PUR SUER DES ing out writs in the king's court, whether he be right or wrong. 2 Inst. 228.

That place or country in which one in fact resides with the intention of residence, or in which he has so resided, and with regard to which he retains either residence or the intention of residence. Dicey, Confl, L. 81. “ ‘Home’ and ‘domicil’ do not correspond, yet ‘home’ is the fundamental idea of ‘domicil.’ The law takes the conception of ‘home,’ and moulding it by means of certain fictions and technical rules to sujt its own requirements, calls it ‘domicil.’ Or perhaps this may be best expressed by slightly altering Westlake’s statement, ‘Domicil is, then, the legal conception of residence,’ etc., and saying, ‘Domicil is, then, the legal conception of home.’ ‘Domicil’ expresses the legal relation existing between a person and the place where he has, in contemplation of law, his permanent home.” Jac. Dom. c. 3, § 72. A person having a dwelling-house in each of two towns of the state may have his home in one town for the purposes of taxation, although he spends the greater portion of the year in the other, and is there on the first of May; Thayer v. City of Boston, 124 Mass. 132, 26 Am. Rep. 650. In this case domicil for taxation and home are treated as synonymous. The principal place of abode of a man and his family, when it is only a temporary abode, is not his home in the sense here required; Thayer v. City of Boston, 124 Mass. 147, 26 Am. Rep. 650. Dwelling-place, or home, means some permanent abode or residence, with intention to remain; and it is not synonymous with domicil, as used in International law, but has a more restricted meaning; Inhabitants of Jefferson v. Washing^ton, 19 Me. 293. They do not, necessarily, continue until another is acquired; it may be abandoned, and the individual cease to have any home; id. One who abandons his home or dwellinghouse, with or without design of acquiring one elsewhere, has no home by construction, domicil, not being used In a statute (under construction) to indicate a particular status as to habitation can only be used properly as synonymous with the town residence, dwelling-place, or home; Inhabitants of Warren V. Thomaston, 43 Me. 406, G9 Am. Dec. 60. The maxim that “a man’s house is his castle” does not protect a man’s house as his property or imply that, as such, he has a right to defend it by extreme means. The sense in which the house has a peculiar immunity is that it is sacred for the protection of the man’s person. A trespass upon his property is not a justification for killing the trespasser. It is a man’s house, barred and inclosing his person, that is his castle. The lot of ground on which it stands has no such sanctity. When a man opens his door and puts himself partly outside of it, he relinquishes the protection which, remaining within and behind closed doors, it would have afforded him. Com. v. Mc Williams, 21 Pa. Dlst. R. 1131. See Domicil; Homesteao; Famm^t.

When a person voluntarily takes up his abode in a given place, with Intention to remain permanently or for an indefinite period of time or without any present intention to remove therefrom, such place of abode becomes hls residence or home. This word has not the same technical meaning as "domicile." See Langhammer v. Munter, 80 Md. 518, 31 Atl. 300, 27 In R. A. 330; King v. King, 155 Mo. 406, 56 S. W. 534; Dean v. Cannon, 37 W. Va. 123, 16 S. D. 444; Jefferson v. Washington, 19 Me. 293; Welch v. Whelpley, 62 Mich. 15, 28 N. W. 744, 4 Am. St. Rep. 810; Warren v. Thomaston, 48 Me. 418, 69 Am. Dec. 69.

— Home office. The department of state through which the English sovereign administers most of the internal affnirs of the kingdom, especially the police, and communicates with the judicial functionaries. As applied to a corporation, its principal office within the state or country where it was incorporated or formed. Rev. St. Tex. 1895, art. 3096a.

— Home port. In maritime law, the home port of a vessel is either the port where she is registered or enrolled, or the port at or nearest to which her owner usually resides, or, if there be more than one owner, the port at or nearest to which the husband or acting and managing owner resides. White's Bank v. Smith, 7 Wall. 651, 19 L. Ed. 211; The Ellen Holgate (D C.) 30 Fed. 125; The Albany, 1 Fed. Cas. 288; Com. v. Ayer & Lord Tie Co., 77 S. W. 688, 25 Ky. Law Rep. 1068. But for some purposes any port where the owner happens at the time to be with his vessel is its home port. Case v. Woolley, 6 Dana (Kyi) 27, 32 Am. Dec. 54. -Home rnle. In constifutional and stafutory law, locni self-government, or the right thereof. Attorney General v. Lowrey, 131 Mich. 639, 92 N W. 289. In British politics, a programme or plan (or a more or less definitely formulated demand) for the right of local self-government for Ireland under the lead of an Irish national parliament.

A place where a person has his abode, without intention to remove therefrom permanently; a household. Home port: the port in which the owner of a ship resides.

Whena person voluntarily takes up his abode in a given place, with intention tovemain permanently, or for an indefinite period of time, or without any present intention to remove there!rom, such place of abode becomes his residence or home. 43 Me. 418, This word has not the same technical meaning as “doinicile.” 19 Me. 301.

While children "remain at home," in a will, may refer to the household of which the testator was head.^ See Household. Where a person takes up his abode, without any present intention to remove therefrom permanently.^ S§e further Abode; Domicil; House; Residence. Homestall. In ancient law, a mansion house. 7 " Stall " and " stead " were Anglo-Saxon for place, seat, fixed spot, station. Homestead. The home-stall, home-place. The dwelling-house, at which the family resides, with the usual and customary appurtenances, including outbuildings of every kind necessary and convenient for family use, and lands used for the purposes thereof.s Whence homesteader.

In its popular sense, whjatever is used, being either necessary or convenient, as a place of residence for the family, as contradistinguished from a place of business.' Sometimes used as a verb; as, he "homesteaded his pre-emption." i" Homestead laws. Constitutional or stat- ^,Gk. holo-graphos, wholly written. 2 See La. Civ. Code, art. 1581; Code Civ. 970. = Cal. Civ. Code, § 1277: Be Estate of Band, 61 Cal. 468 (1883): 14 Rep. 716; 3 Woods, 77. < See 3 Jarman, Wills (B. & T.), 767, note. s Manning v. WoflE, 2 Dev. & B., Eq. 12 (N. C. 1838). » Warren D. Thomaston, 43 Me. 418 (1857); 3 id. 229; 15 id. 58; 19 id. 293; 35 Vt. 232. ' Diekinson v. Mayer, 11 Heisk. 521 (1872); 4 Bl. Com. 225. s Gregg V. Bostwiok, 33 Cal. 227 (1867), Sanderson, J.; Estate of Delaney, 37 id. 179 (1869); 4 id. 23; 16 id. 181. See also 63 Ala. 238; 31 Ark. 468; 48 id. 236; 54 111. 175; 12 Kan. 267; 77 N. C. 384; 7 N. H. 245; 36 id. 166; 46 id. 52; 61 id. 266; 63 id. 428; 6 Tex. 102; 23 id. 498; 48 id. 37; 28 Vt. 672; 46 id. 892; 1 Wash. B. P. 352. » Gregg V, Bostwick, 33 Cal. 828, 826-27 (1867); Be utory provisions for the exemption of a certain amount or value of realty, occupied by a person as his homestead, from a forced sale for the payment of his debts. In some States restraints are placed upon alienation by the owner, and in some the property descends to the widow and minor children free from liability for his debts. The estate is like an estate for life.i It is settled: 1. That the object of the homestead law is to protect the family of the owner in the possession and enjoyment of the property. 2. That that construction must be given such laws which will best advance and secure their object. 3. To divesta homestead estate, there must be a literal compliance with the mode of alienation prescribed by statutes." While a very limited estate in the land, perhaps even a leasehold, may support a claim, some estate is essential.^ Where the " joint consent " of a husband and wife is essential to the alienation of a homestead, the better rule is to have it evidenced by their signatures to the same instrument, before the same officer, and in the presence of each other.* The act of May 20, 1862, is the first homestead law of the general government. By it a quantity of land not exceeding 160 acres is given to any person who is the head of a family, or who is twenty-one, and a citizen or intends to become such, on condition of settlement, cultivation, and continuous occupancy as a home for the period of five years." See Abandon; ■Owner.

homme, fr.. Homo, Homines de iief, feodauz,