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YEAR. The period in which the revolution of the earth round the sun, and the accompanying changes in the order of nature, are completed.
     2. The civil year differs from the astronomical, the latter being composed of 365 days, 5 hours, 48 seconds and a fraction, while the former consists, sometimes of three hundred and sixty-five days, and at others, in leap years, of three hundred and sixty-six days.
     3. The year is divided into half-year which consists, according to Co. Litt. 135 b, of 182 days; and quarter of a year, which consists of 91 days, Ibid. and 2 Roll. Ab. 521, 1. 40. It is further divided into twelve months.
     4. The civil year commences immediately after twelve o'clock at night of the thirty-first day of December, that is the first moment of the first day of January, and ends at midnight of the thirty-first day of December, twelve mouths thereafter. Vide Com. Dig. Ann.; 2 Bl. Com. by Chitty, 140, n.; Chitt. Pr. Index tit. Time alteration of the calendar (q.v.) from old to new style in England, (see Bissextile,) and the colonies of that country in America, the year in chronological reckoning was supposed to commence with the first day of January, although the legal year did not commence until March 25th, the intermediate time being doubly indicated: thus February 15, 1724, and so on. This mode of reckoning was altered by the statute 24 Geo. II. cap. 23, which gave rise to an act of assembly of Pennsylvania, passed March 11, 1752; 1 Sm. Laws, 217, conforming thereto, and also to the repeal of the act of 1710.
     5. In New York it is enacted that whenever the term "year" or "years" is or shall be used in any statute, deed, verbal or written contract, or any public or private instrument whatever, the year intended shall be taken to consist of three hundred and sixty-five days; half a year of a hundred and eighty-two days; and a quarter of a year of ninety-two days; and the day of a leap year, and the day immediately preceding, if they shall occur in any period so to be computed, shall be reckoned together as one day. Rev. Stat. part 1, c. 19, t. 1, Sec. 3.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
In the second half of the year, the dollar rose against the currencies of South Korea and Taiwan while depreciating in terms of the Singapore dollar.
One copy must be filed with the IRS National Office during a period of time that starts on the first day of the year of change and ends on the day a timely filed return for the year of change is filed.
The mean sale price followed a different pattern in the course of the year, however, and closed out at a high of $193,851 in the fourth quarter.
Toward the end of the year, net exports and capital spending softened, but there was enough impetus from other sectors to keep real GNP on a firm upward course.
Look for a client that is busy during the winter months and slow in the summer, That client may welcome a change that would keep the auditors out of the office during the busiest part of the year. The client in such a move should be one that is (or has the potential to be) one of the firm's "better" clients,
Most forecast that real GNP will grow A to 1 percent over the four quarters of 1991; given the decline during the first quarter, this central tendency range for 1991 as a whole implies an aPPreciable pickup in activity over the remainder of the year. The projections of growth in real GNP over the four quarters of 1992 have a central tendency of 2 A to 3 percent.
A temporary runup in fruit and vegetable prices in late winter was reversed in the spring, and increases in the prices of other foods were small on average during the first half of the year. As of June the CPI for food was only O.
Almost half of this submarket's 1999 leasing velocity occurred during the fourth quarter of the year. Additionally, 29 percent of the county's total leasing activity and four of its 10 largest transactions were consummated in the East, including the two largest - Atlas Air's 120,000 square feet at Texaco's headquarters in Harrison and AT&T's 95,110 square feet at 500 Mamaroneck Avenue in Harrison.
For example, an internal bookkeeping function may be better performed without the pressure to simultaneously prepare payroll tax and information returns, or a retail operation may find a year-end that does not coincide with the busiest shopping time of the year to be desirable.
The largest office lease transaction of the year in the Southern submarket was Accu-Health's 38,000 square feet at Ridge Hill in Yonkers.
This performance put the debt aggregate in the lower portion of its 4 percent to 8 percent monitoring range, a range that had been set at the first meeting of the year.
Consider another situation: An individual files a year i return late, after the original due date of the year 2 return.