| 释义 |
‖ situs|ˈsaɪtəs|
[L.]
1. Situation, position. rare.
1701Ray Creation (ed. 3) ii. 229 It was convenient that man should have such a figure or Situs of the parts of his body that he might conveniently look upwards. 1728Chambers Cycl. s.v., Things depending on the Situs of Lines and Figures. 1890Pop. Sci. Monthly XXXVI. 289 The future situs of the cotton manufacture of the United States. 1891Tablet 28 Feb. 334 It enables a Catholic to see as he never otherwise could the precise situs and shape of ultra-Protestant convictions.
2. Law.
a. Chiefly U.S. The place to which for purposes of legal jurisdiction or taxation a property is deemed to belong.
1834J. Story Commentaries on Conflict of Laws xiv. 462 Moveables are, for many purposes, to be deemed to have no situs, except that of the domicil of the owner. 1884R. Desty Amer. Law of Taxation I. v. 97 The legislature has the power to fix the situs of property for purposes of taxation. 1926Pacific Reporter CCXLVIII. 341/1 Actual situs of personal property is necessary for taxation... In order to tax the cars in controversy as personal property, they must have actual situs at common law in this state. 1956All England Law Reports 19 Jan. 134 If, however, the situs of the debt be German, he submits that the moratorium law is confiscatory. 1970Southwestern Reporter CCCCXLV. Ser. ii. 57/1 Bulldozers, which were regularly moved from one temporary location to another, did not have actual situs of their own, and were not subject to ad valorem taxation. 1977Johns & Greenfield Dymond's Capital Transfer Tax xxiii. 491 Seven of the agreements provide situs codes (for determining the locality of assets).
b. U.S. A work-site, esp. (common situs) one occupied by two or more employers. Freq. attrib.
1950Fed. Suppl. XCI. 698/2 The Act..was intended to keep the situs of a labor dispute confined to actual functions of the parties involved... It is ‘stranger picketing’, i.e., picketing in aid of a secondary boycott. 1952Cornell Law Q. Winter 247 In such ‘common-situs cases’ additional criteria necessarily must be invoked. 1959Missouri Law Rev. Jan. 89 Common-premises or common-situs picketing occurs where a labor organization pickets premises where the employees of two or more employers are working and the labor organization has a dispute with only one of the employers. 1977Time 4 July 47/1 With smoothly coordinated pressure, business lobbyists have managed..to defeat organized labor's bid to pass a common situs picketing bill that would have allowed a single union to shut down a construction site. |