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BILL, SINGLE, contracts. A writing by which one person or more, promises to another or others, to pay him or them a sum of money at a time therein specified, without any condition. It is usually under seal; and when so, it is sometimes, if not commonly, called a bill obligatory. (q. v.) 2 S. & R. 115.
     2. It differs from a promissory note in this, that the latter is always payable to order; and from a bond, because that instrument has always a condition attached to it, on the performance of which it is satisfied. 5 Com. Dig. 194; 7 Com. 357.

SINGLE. By itself, unconnected.
     2. A single bill is one without any condition, and does not depend upon any future event to give it validity. Single is also applied to an unmarried person; as, A B, single woman. Vide Simplex.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
As long as the tax brackets for married couples filing jointly were twice the size of the brackets that applied to individuals, a married couple never paid more in taxes than two unmarried taxpayers with the same income.
Ellen, an unmarried taxpayer, has lived in the same principal residence for several years.
As with other benefits, this one also has a phase-out limitation for joint filers with income (MAGI) between $113,950 and $143,950 (between $76,000 and $91,000 for unmarried taxpayers, but those using the married separate status do not qualify for the exclusion).
The credit is phased out ratably between modified adjusted gross income of $80,000 to $90,000 for unmarried taxpayers and $160,000 to $$180,000 for married taxpayers filing joint returns.
For unmarried taxpayers, the extra standard deduction is $1,400 in 2009 if they are elderly, and an additional $1,400 in 2009 if they are blind.
2007, President Bush approved increasing the alternative minimum tax exemption amount for 2007 to $66,250 for married taxpayers and $44,350 for unmarried taxpayers (from $62,550 and $42,500, respectively, in 2006).
Unmentioned by the Report, the federal income tax has a long and not very happy history of disputes over the relative treatment of married and unmarried taxpayers. (22) The approach proposed by the Report has been tried before: it was introduced into the income tax in 1948.
The credit would be capped based on income beginning at $110,000 for couples and $75,000 for unmarried taxpayers. The tax credit costs about $8.8 billion over five years and $26.5 billion over ten years.
Unmarried taxpayers also qualify separately for the $250,000 exclusion of gain from a sale of a principal residence.