ordinary

The principal function of the term 'ordinary' in § 162(a) is to clarify the distinction, often difficult, between those expenses that are currently deductible and those that are in the nature of capital expenditures, which, if deductible at all, must be amortized over the useful life of the asset.

In ecclesiastical law. An officer who, has original jurisdiction in his own right, and not by deputation. In England, the ordinary is an officer who has immediate jurisdiction in ecclesiastical causes. Co. Litt. 344. In the United States, the ordinary possesses, in those states where such officer exists, powers vested in him by the constitution and acts of the legislature. In South Carolina, the ordinary is a judicial officer. 1 Const. (S. C.) 267; 2 Const. (S. C.) 884.

In Ecclesiastical Law. An officer who had original jurisdiction In his own right, and not by deputation. In England, the ordinary was an officer who has immediate jurisdiction in ecclesiastical causes. Co. Lift. 344. A bishop is an ordinary, and archbishops are the ordinaries of the whole province. Also an archdeacon; and an officer of the royal household. The executor legitimus “deriveth his authorise from the law,” wffio is the bishop or ordinary of every diocese. The executor dativus ‘‘deriveth his authoritie from the bishop or ordinarie,” who is the person usually known as the administrator. 2 Holdsw. Hist. E. L. 447. It was not the ordinary who administered the estate, but his representative. See Executors and Administrators. In the United States, the ordinary possesses, in those states where such officer exists, powers identical with those usually vested in the courts of probate. In South Carolina, the ordinary was a judicial officer; Hays v. Harley, 1 Mill, Const. (S. C.) 267; Boggs v. Hamilton, 2 Mill, Const. (S. C.) 384; but the office no longer exists in South Carolina, where they have now a probate court. Georgia retains courts of ordinary; also New Jersey. See Courts of Ordinary.

adj. Regular; usual; common; not characterized by pecullar or unusual circumstances; belonging to, exercised by or characteristic of, the normal or average individual. See Zulich v. Bowman, 42 Pa. 83; Chicago & A. R. Co., v. House, 172 III. 601, 50 N. El 151; Jones v. Angell, 95 Ind. 376.

— Ordinary conveyances. Those deeds of transfer which are entered into between two or more persons, without an assurance in a superior court of justice. Wharton.

— Ordinary conrse of business. The transaction of business according to the usages and customs of the commercial world generally or of the particular community or (in some cases) of the particular individual whose acts are under consideration. See Risen v. Knapp, 20 Fed. Cas. 835; Christianson v. Farmers' Warehouse Ass'n, 5 N. In 43a 67 N. W. 300, 32 L. R. A. 730 ; In re Dibblee, 7 Fed. Cas. 654.

— Ordinary repairs. Such as are necessary to make good the usual wear and tear or natural and unavoidable decay and keep the property in good condition. See Abell v. Brady, 79 Md. 94, 28 Atl. 817; Brenn v. Troy, 60 Barb. (N. Y.) 421; Clark Civil Tp. v. Brookshire, 114 Ind. 487, l6 N. E. 132

— Ordinary seaman. A sailor who is capable of performing the ordinary or routine duties of a seaman, but who is not yet s'o proficient in the knowledge and practice of all the various duties of a sailor at sea as to be rated as an "able" seaman.

— Ordinary skill in an art. that degree of skill which men engaged in that particular art usually employ; not that which belongs to a few men only, of extraordinary endowments and capacities. Baltimore Baseball Club Co. v. Pickett, 78 Md. 375, 28 Atl. 279, 22 L. R. A. 690, 44 Am. St. Rep. 304; Waugh v. Shunk, 20 Pa. 130. As to ordinary "Care," "Diligence," "Negligence," see those titles.

n. At common law. One who has exempt and immediate jurisdiction in causes ecclesiastical. Also a bishop; and an archbishop is the ordinary of the whole province, to visit and receive appeals from inferior jurisdictions. Also a commissary or official of a bishop or other ecclesiastical judge having judicial power; an archdeacon; officer of the royal household. Wharton. In American law. A judicial officer, in several of the states, clothed by statute with powers in regard to wills, probate, administration, guardianship, etc. In Scotch law. A single judge of the court of session, who derides with or without a jury, as the case may be. Brande. In the civil law. A judge who has authority to take cognizance of causes in his own right, and not by deputation. Murden v. Beath, 1 Mill, Const. (S. C.) 269.
—Ordinary of Newgate. The clergyman who is attendant upon condemned malefactors in that prison to prepare them for death; he records the behavior of such persons. Formerly it was the custom of the ordinary to publish a small pamphlet upon the execution of any remarkable criminal. Wharton.
—Ordinary of assize and sessions. In old English law. A deputy of the bishop of the diocese, anciently appointed to give malefactors their neck-verses, and judge whether they read or not; also to perform divine services for them, and assist in preparing them for death. Wharton.

In American law. A judicial officer having the powers of a judge of probate, or surrogate.

In English law. An ecclesiastical judge who has the regular ordinary jurisdiction, independent of another; a bishop, as having ordinary jurisdiction in his own diocese; a clergyman who performs divine service for a r^alefactor.

In old English law. A deputy of -the bishop, appointed to give malefactors their neck-verses, also to perform divine services for them and assist in preparing them for death.

In Scots law. A single judge of the court of session, who decides / with or without a jury, as the case may be.

In the civil law. A judge who had authority to take cognizance of causes in hjs own right

At common law. One who has exempt and immediate jurisdiction in causes ecclesiastical. Also a bishop; and an archbishop is the ordinary of the whole province, to visit and receive appeals from inferior jurisdictions, Alsoa commissary or oflicial of a bishop or other ecclesiastical judge having judicial power; an archdeacon; officer of the royal household. Wharton.

In American law. A judicial officer, in several of the states, clothed by statute with powers in regard to wills, probate, administration, guardianship, ete.

In Scotch law. A single judge of the court of session, who decides with or without a jury, as the case may be. Brande.

In the civil law. A judge who has authority to take cognizance of causes in his own right, and not by deputation.

The judge having the ordinary, jurisdiction in a diocese; generally the bishop. can States, the judge of probate and nary's court: V. Court, 82, 110.

n. The title of a juthe United States, vested with powers in regard to wills, probate, administration, guardianship, according to the statute in force. An ordinary, in the civil law, is a judge who has authority to take cognizance of causes in his own right, and not by deputation; in the common law, one who has exempt and immediate jurisdiction in causes ecclesiastical. Also, a bishop; and an archbishop is the ordinary of the whole province, to visit and receive appeals from inferior jurisdictions. Also, a commissary or official of a bishop, or other ecclesiastical judge having judicial power; an archdeacon; officer of the royal household. Wharlon. Ordinary of assise and sessions. A deputy of the bishop of the diocese, anciently appointed to give malefactors their neck verses, and judge whether they read or not; also, to perform divine services for them, and assist in preparing them for death. Wharton. Ordinary of Ne'wgate. An attendant upon condemned malefactors in that prison to prepare them for death; he records the behavior of such persons. Whar Um.

civ. and eccles. law. An officer who has original jurisdiction in his own right and not by deputation. In England the ordinary is an officer who has immediate jurisdiction in ecclesiastical causes. Co. Litt. 344.