It may be created by contract, by statute or by judgment.
The Light Railways Act and the Locomotives on Highways Act were added to the statute book in 1896, and various clauses in the Finance Act effected reforms in respect of the death duties, the land-tax, farmers' income-tax and the beer duty.
As the main object of the act is to obtain records of prices, it follows that only in so far as statements of the prices realized, together with the description of the animals involved, are obtained, is the full advantage of the statute secured.
To meet this situation, the Statute of Labourers 1351) enacted that no man should refuse to work at the same rate of wages as prevailed before the plague.
Where in some towns," says the statute 4th Henry VII.