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A corpse may not be retained by an undertaker as security for unpaid funeral expenses, particularly if a body was kept without authorization and payment was demanded as a condition prece

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The SEC has responded to these problems

by requiring greater oversight of the accounting profession in the United States New regulations have also modified the accounting methods that

by these companies employed Nevertheless, public confidence in U.S corporations and the capital markets remains shaken, and much of the criticism has focused upon the lack of oversight regarding corporate directors and officers Many have called for reforms that will hold these directors and officers responsible in instances of malfeasance

FURTHER READINGS Barnet, Richard, and Ronald E Muller 1974 Global Reach The Power of the Multinational Corporation New York:

Simon & Schuster.

Brown, Bruce 2003 The History of the Corporation Available online at http://www.astonisher.com/archives/corpora-tion/corporation_intro.html; website home page: http://

www.astonisher.com (accessed September 1, 2003).

Cox, James D., Thomas L Hazen, and B N Cox 2003.

Corporations Frederick, MD: Aspen.

CROSS REFERENCES Bonds “Michael R Milken: Genius, Villain, or Scapegoat?”

(Sidebar); Golden Parachute; Greenmail; Instrumentality Rule; Preferred Stock; Stockholder ’s Derivative Suit;

Transnational Corporation.

CORPOREAL Possessing a physical nature; having an objective, tangible existence; being capable of perception by touch and sight

Under COMMON LAW, corporeal heredita-ments are physical objects encompassed in land, including the land itself and any tangible object on it, that can be inherited

Corporeal is the opposite of incorporeal, that which exists but is incapable of physical manifestation, as in the right to bring a lawsuit

CORPSE The physical remains of an expired human being prior to complete decomposition

Property and Possession Rights

In the ordinary use of the term, aPROPERTY RIGHT

does not exist in a corpse For the purpose of burial, however, the corpse of a human being is considered to be property or quasi-property, the rights to which are held by the surviving spouse

or NEXT OF KIN This right cannot be conveyed and does not exist while the decedent is living Following burial, the body is considered part of the ground in which it is placed Articles of

Delaware: The Mighty Mite

of Corporations

D

B

elaware may be among the United States’

smallest states, but it is the biggest when it

comes to corporations: more than a third of all

corporations listed by the New York Stock

Ex-change are incorporated in Delaware

Delaware’s allure is explained through a

combination of history and law Although in the

early 2000s the state’s corporations law is not

necessarily less restrictive and less rigid than other

states’ corporation laws, Delaware could boast

more corporation friendly statutes before model

corporation laws came into vogue As a result,

corporate lawyers nationwide are more familiar

with Delaware’s law, and its statutes and case law

provide certainty and easy access

Delaware, more than any other state, relies on franchise tax revenues; thus, Delaware, more than any other state, is committed to remaining a responsive and desirable incorporation site In addition, Delaware offers a level of certainty and stability: the state’s constitution requires a two-thirds vote of both legislative houses to change its corporations statutes

Delaware also has a specialized court that is staffed by lawyers from the corporate bar, and its highest court has similar expertise Lawyers in the state continually work to keep Delaware’s corpo-rate law current, effective, and flexible All combine to make Delaware the first state for incorporation

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PERSONAL PROPERTY that have been buried with

the body, such as jewelry, may be taken by their

rightful owner as determined by traditional

property rules or laws relating to DESCENT AND

DISTRIBUTIONor wills, as they are material objects

independent of the body

A corpse may not be retained by an

undertaker as security for unpaid funeral

expenses, particularly if a body was kept without

authorization and payment was demanded as a

condition precedent to its release

At times, the need to perform an autopsy or

postmortem examination gives the local

coro-ner a superior right to possess the corpse until

such an examination is performed The general

rule is that such examinations should be

performed with discretion and not routinely

Some state statutes regulate the times when an

autopsy may be performed, which may require

the procurement of a court order and written

permission of a designated person, usually the

one with property rights in the corpse

Burial Rights

The right to a decent burial has long been

recognized as COMMON LAW, but no universal

rule exists as to whom the right of burial is

granted Generally, unless otherwise provided

before death by the deceased, the right will go to

the surviving spouse; if there is none, it will go

to the next of kin When a controversy arises

concerning the right of burial, each case will be

considered on its own merits The burial right

per se is a sacred trust for those who have an

interest in the remains

Although the surviving spouse usually has

the principal right to custody of the remains

and to burial, special circumstances undermine

this right, such as the absence or neglect of the

surviving spouse or the separation of the parties

at the time of death

When there is no surviving spouse, the next

of kin, in order of age, have the burial rights,

unless a friend or remote relative is found by the

court to have a superior right The caretaker of

an elderly, childless decedent who lived with the

decedent for years prior to his or her death and

to whom the estate was bequeathed might have

a burial right that is superior to that of relatives

In the case of the death of a child of

divorced parents, the paramount privilege of

burial is awarded to the parent who had

custody

The preference of the deceased concerning the disposition of his or her body is a right that should be strictly enforced Some states confer this right, considering a decedent’s wishes of foremost importance

In most instances, the courts will honor the wishes of the decedent, even in the face of opposition by the surviving spouse or next of kin If for some reason a decedent’s wishes cannot be carried out, direction should be sought

by the court The court will decide how the body should be disposed of and will most likely do so according to the wishes of the surviving spouse

or next of kin, provided those wishes are reasonable and not contrary toPUBLIC POLICY When an individual wishes to direct the disposition of his or her remains, no formality is required Oral directions are considered to be sufficient, and an indivi-dual’s last wish will ordinarily be the controlling factor, provided it is within the limits of reason and decency

Occasionally, a decision by the person who holds the right to burial can cause controversy beyond the deceased’s family One of the more unusual cases involves the body of Ted Williams, one of the greatest baseball players

in the history of the game, as well as a military hero in World War II and the Korean War John Henry Williams, Ted’s son, decided when his father died in July 2002 to freeze the body in liquid nitrogen in a process called cryonics The body is stored in a warehouse in Arizona

Friends and family have suggested that Ted

In some cases, the need to perform an autopsy or postmortem examination gives the local coroner a superior right to retain possession of a corpse until the examination is performed.

AP IMAGES

CORPSE 239

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Williams wanted to be cremated, but his body remains in a frozen state John Henry’s decision has been a major controversy, not only among close friends and family, but among former teammates, baseball fans, and commentators

Duties as to Burial

Public policy favors the concept of what is colloquially referred to as a “decent burial.”

There is a strong societal interest in the proper disposition of the bodies of deceased persons It

is universally recognized that a duty is owed to both society and the deceased that the body be buried without any unnecessary delay This duty rests upon whoever has the right to bury the decedent At common law, the duty was imposed upon the person under whose roof the deceased died

Some state statutes specifically name those people who are charged with the duty of having

a decedent buried Statutes of this kind have been enacted for various policy reasons, such as the general interests of public health and the protection of public welfare, as well as the relief

of anxiety that some people might experience concerning the proper disposition of their remains

Rights to Disinterment

After a body has been buried, it is considered to

be in the custody of the law; therefore, disinterment is not a matter of right The disturbance or removal of an interred body is subject to the control and direction of the court

The law does not favor disinterment, based

on the public policy that the sanctity of the grave should be maintained Once buried, a body should not be disturbed A court will not ordinarily order or permit a body to be disinterred unless there is a strong showing of necessity that disinterment is within the interests

of justice Each case is individually decided, based

on its own particular facts and circumstances

The courts frequently allow a change of burial place in order to enable people who were together during life to be buried together, such as husbands and wives, or family members Disin-terment for the purposes of reburial in a family plot acquired at a later date is generally autho-rized by law, particularly if the request is made by the surviving members of the decedent’s family

Disinterment may be allowed under certain circumstances, such as when a cemetery has

been abandoned as a burial place or when it is condemned by the state by virtue of itsEMINENT DOMAINpower for public improvement Consideration of the deceased’s wishes as to his or her burial place is instrumental in a decision of a court as to whether or not a body should be disinterred Such wishes are of paramount importance but are not necessarily controlling in all cases, such as when subse-quent circumstances require a change of burial

In states that have statutes regulating the exhumation or removal of the dead, such statutes are controlling

Purchasing a lot in a cemetery entails a contract that obligates the purchaser and his or her survivors to abide by and observe the laws, rules, and regulations of the cemetery as well as those of the religious group that maintains it When a dispute over the right to disinter a corpse arises, the court must make a finding of fact as to whether or not the rules or regulations

of the cemetery forbid it

Rights of Particular Persons to Disinter-ment The surviving spouse or next of kin of a deceased person has the right to let the body remain undisturbed This right, however, is not absolute and can be violated when it conflicts-with the public good or when the demands of justice require it

Also, the right to change the place of burial

is not absolute, and the courts take various factors into consideration when deciding whether a body should be removed for burial elsewhere, such as the occurrence of unforeseen events If an elderly woman’s husband died and was buried in New York and she subsequently moved to California, she might be allowed to have his remains removed to a different location

to facilitate her visits to his grave

The consent of the surviving spouse of a decedent to the decedent’s original resting place

is another factor that the court will consider in determining whether a body may be disinterred, particularly if it is against the wishes of the next

of kin Once consent has been shown, the burial will usually not be disturbed in the absence of strong and convincing evidence of new and unforeseen events

If a body is improperly buried—that is, buried in a grave belonging to someone else who has not consented to the burial—the court will order the body removed for reburial

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A landowner who allows the burial of a

deceased person on his or her property cannot

later remove the body against the will of the

surviving spouse or next of kin On the other

hand, the landowner is entitled to object to the

removal of the remains from his or her land A

landowner may not assert that a burial was

made without his or her consent if he or she

fails to raise any objections within aREASONABLE

TIMEafter the interment of the decedent

Disinterment for Autopsies The disinterment

of a body may be ordered by the courts for the

purpose of an autopsy Courts may permit a

body to be exhumed and an autopsy to be

performed under certain circumstances in order

to discover truth and promote justice If

disinterment for the purpose of examination is

to be allowed,GOOD CAUSEand exigent

circum-stances must exist to make such action

neces-sary, such as controversy over the cause of

death, or to determine in an heirship

proceed-ing whether or not a decedent ever gave birth to

a child

Disinterment for an autopsy should not be

granted arbitrarily The law will only search for

facts by this method in the rarest of cases and

when there is a reasonable probability that

answers will be found through disturbing

interment

Civil Liabilities

A CIVIL ACTIONfor breach of contract as to the

care and burial of a corpse may be brought

under certain circumstances An individual who

makes an agreement to properly bury a corpse

may be subject to a lawsuit if he or she gives the

body an improper burial, negligently allows the

body to be taken from his or her custody, or

allows the body to suffer indignities while in his

or her possession

General rules that govern damages for

breach of contract have been applied in these

actions

In one case, an undertaker was sued for

failure to embalm a body in such a manner that

it would be preserved for a reasonably long

time The PLAINTIFF recovered damages for

illness and disability suffered when he found

out that the body had disintegrated and become

infested with insects as a result of the

under-taker’s breach of contract However, exemplary

orPUNITIVE DAMAGESare not recoverable in such

cases

Funeral or Burial Expenses Even in the absence of a contract or statute, a person may

be liable for funeral or burial expenses based on his or her relationship to the decedent, such as a

HUSBAND AND WIFE, or a PARENT AND CHILD Statutes may also dictate liability Some statutes designate the persons charged with the duty of burial but do not impose financial responsibility for burial or funeral expenses Others impose financial liability on designated people in the order in which they are named in the statute

Liability for burial expenses is not ordinarily imposed on someone merely because that person received a financial benefit as a result

of the decedent’s death A joint tenant will not

be charged with funeral expenses merely as a result of the joint ownership of property with the deceased

Contractual Liability An individual who would not ordinarily be obligated to pay for burial or funeral expenses may accept responsi-bility to do so by contract The terms of such an agreement must be very clear The mere direction to furnish funeral services does not automatically create a contract for their pay-ment Liability for funeral services cannot be imposed arbitrarily The obligation to pay the costs of a decent burial will be enforced by the law on those who should properly pay

Although there is a lack of authority on the question of who should bear the costs of disinterment and reburial, it has generally been held as the responsibility of the person who caused it to be done

Torts In the law of torts, there are a large number of cases involving the mishandling of corpses These cases are concerned with mutila-tion, unauthorized disinterment, interference with proper burial, and other types of intentional disturbance The breach of any duty as well as the unlawful invasion of any right existing with regard to a corpse is a tort for which an action may be commenced For example, if the wrong body is delivered to a funeral home and the family discovers this when they attend the wake, they may be able to recover damages for mental suffering Thus, the right of recovery is not necessarily based directly on injury to the corpse per se Exemplary damages may be awarded in cases where the injury to plaintiffs was either malicious or resulting fromGROSS NEGLIGENCE The award of damages is subject to appellate court review, and the adequacy or excessiveness

CORPSE 241

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of the amount awarded is dependent upon the particular circumstances of each case

A tort action for damages in such cases may

be maintained to protect the personal feelings of the survivors and, mainly, to compensate for the mental distress that has been caused

Mutilation, Embalmment, and Autopsy An important component of the right to decent burial is the right to possession of the body in the same condition in which it is left by death

There is no additional basis for recovery where mutilation is caused simultaneously with death,

as in the case of a person who dies in a train crash or who is fatally stabbed

Some statutes authorize the delivery of corpses to medical colleges for dissection under certain conditions It is mandatory, however, that the consent of relatives be obtained if such relatives can be found Only a reasonable inquiry is necessary, the duty of which is on the school and on those delivering the body

The unauthorized embalming of a body alone does not necessarily support a CAUSE OF ACTION for damages based upon mutilation

or mishandling When such unauthorized embalming occurs, combined with the resulting mental suffering of the next of kin and other such factors, a legal action may be brought If, for example, an unauthorized embalming contrary to the decedent’s religious beliefs is performed, an actionable wrong occurs for which damages may be granted

Generally, an unauthorized autopsy is a tort

No liability exists, however, when an autopsy is performed in accordance with the consent of the individual having burial rights or pursuant

to statute or the proper execution of the duties

of the coroner

Offenses and Prosecutions

Several varied offenses with respect to corpses are recognized both at common law and under statute At common law, it is an offense to treat

a corpse indecently by keeping, handling, and exposing it to view in order to create the impression that the deceased is still alive The attempt to dispose of a corpse for gain and profit is a misdemeanor punishable at common law Ordinarily, it is a misdemeanor for the individual possessing the duty of having a body buried to refuse or neglect to do so, or to dispose of the corpse indecently The burning of

a corpse in such a way as to incite the feelings of the public is a common-law offense

At common law and often under statute, interfering with another person’s right of burial

or neglecting to bury or cremate a body within a reasonable time after death is an offense It is also a crime to detain a body as security for the payment of a debt

The mutilation of a corpse is an offense at common law, and under some statutes, the unauthorized dissection of a corpse is a specific criminal offense Someone who receives a corpse for the purpose of dissection with the knowledge that it has been unlawfully removed

is subject to prosecution

The unauthorized disturbance of a grave is indictable at common law and by statute as highly contrary to acceptable community con-duct Similarly, the unauthorized disinterment

of a body is a criminal offense under some statutes and at common law

Some statutes make disinterment for speci-fied purposes an offense; therefore, an offense is not committed unless disinterment was done for such purposes A case where a body was exhumed and a portion of the body was removed by the next of kin for use as evidence

in a malpractice trial, however, did not warrant prosecution for removal of the body because of mere wantonness, as set forth in a statute Under laws that proscribe opening a grave

to remove anything interred, the act is for-bidden per se and is conclusive as to the intent with which it is done In such cases, noSPECIFIC INTENT, whether felonious or otherwise, needs to

be shown

Statutes that make make disinterment an offense do not apply to exhumations made by public officials attempting to ascertain whether

a crime has been committed Similarly, statutes are not directed against cemetery authorities who wish to change the place of burial and who are authorized to do so; nor are they directed against people who had obtained the permission

of those having burial rights or against those who, under necessary permit, remove the corpse of a relative for reinterment

CORPUS [Latin, Body, aggregate, or mass.]

Corpus might be used to mean a human body, or a body or group of laws The term is

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used often inCIVIL LAWto denote a substantial or

positive fact, as opposed to one that is

ambiguous The corpus of a trust is the sum

of money or property that isSET ASIDEto produce

income for a named beneficiary In the law of

estates, the corpus of an estate is the amount of

property left when an individual dies CORPUS

JURIS means a body of law or a body of the

law Corpus Juris Secundum (C.J.S.®) is an

all-inclusive, multivolume legal encyclopedia

CORPUS DELICTI

[Latin, The body of the crime.] The foundation

or material substance of a crime

The phrase corpus delicti might be used to

mean the physical object upon which the crime

was committed, such as a dead body or the

charred remains of a house, or it might signify

the act itself, that is, theMURDERorARSON

The corpus delicti is also used to describe the

evidence that proves that a crime has been

committed

CORPUS JURIS

[Latin, A body of law.] A phrase used to designate

a volume encompassing several collections of law,

such as the Corpus Juris Civilis The name of an

American legal encyclopedia, the most recent

edition of which is known as Corpus Juris

Secundum (C.J.S.)

CORPUS JURIS CIVILIS

[Latin, The body of the civil law.] The name

given in the early seventeenth century to the

collection of civil law based upon the compilation

and codification of the Roman system of

jurispru-dence directed by the Emperor Justinian I during

the years from 528 to 534A.D

CORRELATIVE

Having a reciprocal relationship in that the

existence of one relationship normally implies

the existence of the other

Mother and child, and duty and claim, are

correlative terms

In the law governing gas and oil

transac-tions, a correlative right is the opportunity of

each owner of land making up part of a

common source of supply of oil and gas to

produce an equitable share of such products

In the law governing WATER RIGHTS, the correlative rights doctrine gives the individual owners of land overlying a strata of percolating waters limited rights to use the water reasonably when there is not enough water to meet the needs of everyone in the area

CORRESPONDENCE AUDIT

An examination of the accuracy of a taxpayer’s income tax return conducted through the mail by the Internal Revenue Service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either complet-ing a special form or sendcomplet-ing photocopies of relevant financial records

A correspondence audit is distinguishable from a FIELD AUDIT and an OFFICE AUDIT in the manner in which it is conducted

CORRESPONDENT

A bank, securities firm, or other financial institution that regularly renders services for another in an area or market to which the other party lacks direct access A bank that functions as

an agent for another bank and carries a deposit balance for a bank in another city

SECURITIES firms may have correspondents

in foreign countries or on exchanges—

organizations that provide facilities for conven-ing purchasers and sellers ofsecurities—of which the firms are not members

The term correspondent is distinct from corespondent—a person summoned to respond

to litigation, together with another person, particularly, a paramour in a divorce action based onADULTERY

CORROBORATE

To support or enhance the believability of a fact

or assertion by the presentation of additional information that confirms the truthfulness of the item

Thetestimony of a witness is corroborated if subsequent evidence, such as a coroner’s report

or the testimony of other witnesses, substanti-ates it

CORRUPTION OF BLOOD

In English law, the result of attainder, in that the attainted person lost all rights to inherit land or other hereditaments from an ancestor, to retain

CORRUPTION OF BLOOD 243

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possession of such property and to transfer any property rights to anyone, including heirs, by virtue of his or her conviction for treason or a felony punishable by death, because the law considered the person’s blood tainted by the crime

Attainder and the consequent corruption of the blood were abolished by English statutes and are virtually unknown in the United States

vCORWIN, EDWARD SAMUEL Edward Samuel Corwin was a noted historian, political scientist, and CONSTITUTIONAL LAW

scholar

Born January 19, 1878, on a farm in rural Plymouth, Michigan, Corwin graduated Phi Beta Kappa from the University of Michigan

in 1900, where he was president of his class He entered graduate school at the University of Pennsylvania, earning his doctor’s degree in

1905 Corwin then took a teaching position at Princeton University, where he began a long association with Woodrow Wilson, then presi-dent of Princeton Wilson had recruited Corwin

to be one of the first faculty at the university to teach undergraduates in small seminars called precepts, one of Wilson’s many educational innovations Wilson and Corwin quickly be-came friends, though Corwin often disagreed with Wilson’s more conservative views Corwin was selected by Wilson to update his book Division and Reunion, and Corwin wrote part 6

of the text, which was published in 1909

In 1911 Corwin was promoted to full professor Seven years later, he was appointed

to a chair first occupied by Wilson, the McCormick Professor of Jurisprudence, which

Corwin held until his retirement from Prince-ton in 1946 In 1924, he also became chair of the newly formed Department of Politics Corwin was known at Princeton as a demand-ing yet popular professor; students regularly voted his courses on constitutional interpreta-tion as the most difficult but also the most valuable

While pursuing his teaching career, Corwin authored an impressive number of books and articles In his first book, National Supremacy— Treaty Power vs State Power (1913), Corwin explored the complex relationship between federal and state powers in foreign affairs His later books, including The President: Office and Powers (1940, 3d ed 1948), The Twilight of the Supreme Court (1934), Court over the Constitu-tion (1938), ConstituConstitu-tional RevoluConstitu-tion, Ltd (1941), The Constitution and World Organiza-tion (1944), Total War and the ConstituOrganiza-tion (1947), and Liberty against Government (1948) established him as a preeminent authority on the Constitution Some of his books—including The Constitution and What It Means Today (first published in 1920 and now called Edward S Corwin’s Constitution and What It Means Today) and The CONSTITUTION OF THE UNITED STATES of America: Analysis and Interpretation (1949)—are considered standard texts in the field of constitutional law and are still kept current

In addition to his work at Princeton, Corwin served as a visiting professor and lecturer at major universities, including Johns Hopkins University, New York University, Boston University, and Yale University From

1928 to 1929 he was visiting professor at

Edward Samuel Corwin 1878–1963

1878 Born,

Plymouth, Mich.

1905 Joined Princeton University faculty

1913 National Supremacy—Treaty

Power vs State Power published

1914–18 World War I

1918 Appointed McCormick Professor of Jurisprudence

1920 The Constitution and What It Means Today published

1924 Became chairman of the new Dept of Politics at Princeton 1928–29

Taught at Yenching University

in Beijing

1935–37 Served

as advisor

to Roosevelt administration

1939–45 World War II

1946 Retired from Princeton

1949–52 Served as editor of the Legislative Reference Section of the Library of Congress

1950–53 Korean War

1963 Died, Princeton, N.J.

1961–73 Vietnam War

1948 Liberty against Government published

WHAT THE

PRESIDENCY IS AT

ANY PARTICULAR

MOMENT DEPENDS IN

IMPORTANT MEASURE

ON WHO IS

PRESIDENT

—E DWARD C ORWIN

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Yenching University, in Beijing He was also the

recipient of a number of major awards,

including the American Philosophical Society’s

Franklin Medal in 1940 and the Henry M

Phillips Prize in the Science and Philosophy of

Jurisprudence in 1942

Corwin’s expertise eventually led him to

federal government service In 1935 he became

adviser to the Public Works Administration,

and from 1936 to 1937 he acted as special

assistant and consultant to the attorney general,

on constitutional issues He publicly supported

President Franklin D Roosevelt’s court-packing

plan—a bill proposed by Roosevelt to expand

the U.S Supreme Court so that he could

nominate justices who would upholdNEW DEAL

legislation—but opposed Roosevelt’s run for a

third term as a breach of tradition

Corwin maintained an active career

follow-ing his retirement from Princeton in 1946

During the 1947–48 academic year, he served as

a visiting professor at Columbia University, and

from 1949 to 1952, he was an editor for the

Legislative Reference Section, LIBRARY OF

CON-GRESS, where he directed a major research

project that resulted in the multivolume

Constitution Annotated: Analysis and

Interpreta-tion (1952) In 1954 he became chairman of a

national committee opposed to the Bricker

Amendment, S.J Res 1, 83d Cong., 1st Sess

(1953), which had been proposed to restrict the

president’s treaty-making power

Corwin, who died in 1963 at the age of 85,

carries the distinction of being the only

nonlawyer among the ten legal scholars and

writers most frequently cited by the SUPREME

COURT OF THE UNITED STATES Corwin was acutely

aware of his important role, noting that “if

judges make law, so do commentators.”

FURTHER READINGS

Corwin, Edward Samuel, ed 1953 The Constitution of the

United States of America: Analysis and Interpretation.

Washington, D.C.: U.S Government Available online

at http://www.gutenberg.org/etext/18637; website home

page: http://www.gutenberg.org (accessed September 1,

2009).

——— 1978 Edwin S Corwin’s Constitution and What it

Means Today Princeton, N.J.: Princeton Univ Press.

Loss, Richard, ed 1981 Corwin on the Constitution Ithaca,

NY: Cornell Univ Press.

COSIGNER

An obligor—a person who becomes obligated,

under a commercial paper, such as a promissory

note or check—by signing the instrument in conjunction with the original obligor, thereby promising to pay it in full

The cosigner may be held equally responsi-ble for the payment of the debt or may be required to pay only upon the failure of the original obligor to do so, depending upon state law and the terms of the agreement that also determine the rights of the cosigner

Cosigner is synonymous with the term comaker

COSTS Fees and charges required by law to be paid to the courts or their officers, the amount of which is specified by court rule or statute A monetary allowance, granted by the court to a prevailing party and recoverable from the unsuccessful party, for expenses incurred in instituting or defending

an action or a separate proceeding within an action

A bill of costs is a certified, itemized statement

of the amount of the expenses incurred in bringing or defending a lawsuit

A cost bond, or bond for costs, is a promise

to pay litigation expenses; it is provided by a party to an action as a guarantee of payment of any costs awarded against him or her A cost bond also might be required of an appealing party in a civil case, in order to cover the appellee’s expenses if the judgment is affirmed

Final costs are paid at the conclusion of an action, the liability for which depends upon its final outcome

Interlocutory costs accrue during the inter-mediate stages of a proceeding, as distinguished from final costs

Security for costs refers to an assurance of payment that a DEFENDANT may demand of a

PLAINTIFF who does not reside within the jurisdiction of the court, for the payment of such costs as might be awarded to the defen-dant

Statutory costs are amounts specified by law

to be awarded for various phases of litigation

The award of costs is not a penalty but is a method used to reimburse an innocent party for the expenses of litigation Costs include the payment of court fees for the commencement of the litigation; the submission of pleadings or other documents; or the SERVICE OF PROCESS or

COSTS 245

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other papers by a public officer The appoint-ment by a court of a referee to hear extremely technical testimony, or a receiver to retain and preserve the defendant’s funds or property during litigation, is included in costs Costs entail expenditures made in interviewing parties

or witnesses prior to trial and the fees that are properly paid to witnesses who testify Printing expenses for maps or necessary documents are also included

Costs do not include the compensation of

an attorney Expenditures in terms of the adversary nature of the proceedings, however, are included Only when specifically authorized

by law may attorney’s fees be awarded in addition to costs

Prevailing Party

A party must request the court to award costs

The court generally defers its decision until judgment is rendered, then determines whether the PREVAILING PARTY is entitled to costs The successful party is not required to prevail on every issue or to obtain the entire amount of damages sought Costs are also awarded to a party prevailing on appeal, even though the case was lost in the trial court

Under the Federal Rules ofCIVIL PROCEDURE, after which most states have patterned their own procedural rules,“costs shall be allowed as

of course to the prevailing party unless the court otherwise directs.” Since state laws vary on this subject, however, the applicable state law must

be consulted to determine the exact rules

Costs cannot be assessed against a party merely because of tenacity in pursuing the claim In Delta Air Lines, Inc v August, 450 U.S

346, 101 S Ct 1146, 67 L Ed 2d 287 (1981), the justices held that plaintiffs who lose their lawsuits in federal court after rejecting a settlement offer (a proposal to avoid litigation

by compromising a disputed claim that does not admit liability) are not required to pay the defendant’s costs and attorney fees

Parties may determine the imposition of costs pursuant to an agreement The court will enforce a contractual provision or a stipulation provided neither is unconscionable or the result

ofFRAUD When cases involve multiple parties—

more than one plaintiff or more than one defendant—a court may allocate costs among the losing parties

If one party is a stakeholder—a person who

is or might be exposed to multiple liability from adverse claims—the stakeholder’s costs are generally obtained from all the other parties to

an interpleader action or from the stake: funds

or property deposited by two persons with a third person, the stakeholder, for delivery to the person entitled to it upon the occurrence of a particular event

Amount

In some instances, the amount of costs is specified by law, which restricts a party who is awarded costs to the figure permitted by law for each component of the total costs

Security

A court may order a party to post a bond to guarantee that costs will be paid if he or she is unsuccessful Three other alternatives provide sufficient security: a signed statement by the party that he or she will pay determined costs; the deposit of sufficient funds with the court; or the promise of a person who accepts the obligation to pay in full if the party who would normally be responsible fails to do so

Denial of Costs

A court may deny costs, although they are ordinarily awarded to the prevailing party Misconduct, such as the concealment of a party’s actual financial circumstances, when relevant to the action, justifies the denial of costs A court that incurs additional, unneces-sary expenses as a result of inadequate prepara-tion of the case by the counsel of the prevailing party is entitled to reject a request for costs In such an instance, the court has the discretion

to order the attorney to pay a client’s costs, particularly where his or her actions were grossly negligent

Criminal Proceedings

Costs in criminal proceedings are those expenses specified by law that have been necessarily incurred in a criminal prosecution The concept of costs was unknown atCOMMON LAW The allowance of costs, therefore, is based

on the applicable statutory provisions

COUNCIL

A legislative body of local government A group of persons who, whether elected or appointed, serve

as representatives of the public to establish state or

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municipal policies and to assist the chief executive

of the government unit in the performance of

duties

COUNSEL

An attorney or lawyer The rendition of advice

and guidance concerning a legal matter,

contem-plated form of argument, claim, or action

The terms counsel and advise are frequently

employed as synonyms for the termAID AND ABET

to describe a person who, while not actually

performing a criminal act, induced its

perfor-mance or contributed to it

The term junior counsel refers to the

younger member of the team of attorneys

retained on the same side of a case, or the one

lower in the hierarchy of the firm, or one who is

assigned to the preparation or trial of less

significant aspects of the case

The term OF COUNSEL refers to the

descrip-tion given to an attorney who is not the

principal lawyer in charge of a case but who

merely contributes his advice on the way it

should be handled

Where of counsel follows an attorney’s name

on a letterhead or office sign, this designation

indicates that the person is employed by the

firm primarily as a consultant on specialized

matters, not as a full-time partner or associate

COUNSELLOR

One engaged in the practice of law; lawyer;

advocate

The term counsellor is commonly used

interchangeably with attorney, except in a few

states where the terms refer to lawyers of

different ranks In such states, an attorney

may become a counsellor only after practicing

law for a certain designated period of time and

passing an additional examination

Formerly, the SUPREME COURT OF THE UNITED

STATESmade a distinction between a counsellor

and an attorney A counsellor was a lawyer who

litigated on a party’s behalf whereas an attorney

AT LAW did not do any trial work This

distinction is no longer made by the Court

COUNT

In common-law pleading or code pleading, the

initial statements made by a plaintiff that set forth

a cause of action to commence a civil lawsuit; the

different points of a plaintiff’s declaration, each of which constitute a basis for relief In criminal procedure, one of several parts or charges of an indictment, each accusing the defendant of a different offense

The term count has been replaced by the word complaint in the Federal Rules of CIVIL PROCEDURE and many state codes of civil procedure Sometimes count is used to denote the numbered paragraphs of a complaint, each

of which sets out an essential element of the claim

Federal and state rules ofCRIMINAL PROCEDURE

govern the standards that a criminal count must satisfy in federal and state criminal matters

COUNTERCLAIM

A claim by a defendant opposing the claim of the plaintiff and seeking some relief from the plaintiff for the defendant

A counterclaim contains assertions that the

DEFENDANTcould have made by starting a lawsuit

if thePLAINTIFFhad not already begun the action

It is governed by many of the same rules that regulate the claims made by a plaintiff except that it is a part of the answer that the defendant produces in response to the plaintiff’s com-plaint In general a counterclaim must contain facts sufficient to support the granting of relief

to the defendant if the facts are proved to

be true These facts may refer to the same event that gave rise to the plaintiff’sCAUSE OF ACTION

or they may refer to an entirely different claim that the defendant has against the plaintiff

Where there is more than one party on a side, a counterclaim may be made by any defendant against any plaintiff or plaintiffs

According to the rules governing federal

CIVIL PROCEDURE, a defendant usually is required

to make a counterclaim in an answer if the counterclaim arises from the same transaction

or occurrence on which the plaintiff is suing

This is called a compulsory counterclaim because the claim must be made in response

to the plaintiff’s complaint and cannot be made later or in a separate lawsuit There are also permissive counterclaims that may be made in the defendant’s answer at a later time A claim against the plaintiff that is based on an entirely different event is one kind of PERMISSIVE COUNTERCLAIM For example, a man may sue a woman for money damages because of a minor

COUNTERCLAIM 247

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