RECAPTURE
recapture,n.1. The act or an instance of retaking or reacquiring; recovery. 2. The lawful taking
by the government of earnings or profits exceeding a specified amount; esp., the government’s
recovery of a tax benefit (such as a deduction or credit) by taxing income or property that no
longer qualifies for the benefit. [Cases: Internal Revenue 3089, 3138, 3531.C.J.S. Internal
Revenue §§ 78, 351, 490–491.] 3.Int’l law. The retaking of a prize or booty so that the property is
legally restored to its original owner. See POSTLIMINIUM(2). — recapture,vb.
“Upon recapture from pirates, the property is to be restored to the owner, on the allowance of
a reasonable compensation to the retaker, in the nature of salvage; for it is a principle of the law of
nations, that a capture by pirates does not, like a capture by an enemy in solemn war, change the
title, or devest the original owner of his right to the property, and it does not require the doctrine of
postliminy to restore it.” 1 James Kent, Commentaries on American Law *107–08 (George
Comstock ed., 11th ed. 1866). [Blacks Law 8th]