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1. A combination of two or more taxes that is or can be substituted for something else that could be imposed, such as a demand for other taxes or the performance of personal services. • For example, an excise or franchise tax may be combined with a local tax in floor tax.A tax imposed on…

Broadcast Music, Inc.Copyright. One of the U.S. performing-rights societies that, on behalf of copyright owners, license the public performance of nondramatic musical works. — Abbr. BMI.[Blacks Law 8th]

British subject.The status conferred on a citizen of the United Kingdom and the Commonwealth countries such as Canada, Australia, New Zealand, and India by the British Nationality Act of 1981. • Although this is the current sense, the phrase British subject has had many different meanings over the years, under different statutes.[Blacks Law 8th]

bring to book.To arrest and try (an offender) <the fugitives were brought to book and convicted.[Blacks Law 8th]

bring an action.To sue; institute legal proceedings.[Blacks Law 8th]

bright-line rule.A legal rule of decision that tends to resolve issues, esp. ambiguities, simply and straightforwardly, sometimes sacrificing equity for certainty.[Blacks Law 8th]

brigbote (brig-boht), n. Hist. An obligation, often extracted as a tax or a charge on land, to contribute to the cost of maintaining castles, walls, and bridges.[Blacks Law 8th]

brigandage (brig-<<schwa>>n-dij).Archaic. Plundering and banditry carried out by bands of robbers. • Piracy is sometimes called “maritime brigandage.”[Blacks Law 8th]

brieve of mortancestry.See MORT D’ANCESTOR.[Blacks Law 8th]

brieve.Hist. Scots law. A chancery writ ordering that a trial be held on the matters specified in the writ. • By the late 20th century, brieves were rarely used except in proceedings to appoint a curator for an incompetent person.[Blacks Law 8th]