surcharge

I

An overcharge; an exaction, impost, or encumbrance beyond what is just and right, or beyond one's authority or power. Term may. also refer to a second or further mortgage. The amount with which a court may charge a fiduciary who has breached his trust through intentional or negligent conduct. The imposition of personal liability on a fiduciary for such conduct. Overprint on a stamp that changes the denomination. An additional tax or cost onto an existing tax, cost, or charge.

See surtax

II

The imposition of personal liability on a fiduciary for wilful or negligent misconduct in the administration of his fiduciary duties.

In equity practice, to show that a particular item, in favor of the party surcharging, ought to have been included, but was not, in an account which is alleged to be settled or complete. To prove the omission of an item from an account which is before the court as complete, which should be inserted to the credit of the party surcharging. Perkins v. Hart, 24 U.S. 237, 6 L.Ed. 463.

The imposition of an additional tax, impost, or cost.

See surtax.

In old English law, to put more cattle upon a common than the herbage will sustain or than the party has a right to do. 3 BLComm. 237

@ second surcharge

In old English law, the surcharge of a common a second time, by the same defendant against whom the common was before admeasured, and for which the writ of second surcharge was given by the statute of Westminster, 2. 3 BLComm. 239

@ surcharge and falsify

This phrase, as used in the courts of chancery, denotes the liberty which these courts will occasionally grant to a plaintiff, who disputes an account which the defendant alleges to be settled, to scrutinize particular items therein without opening the entire account. The showing an item for which credit ought to have been given, but was not, is to surcharge the account; the proving an item to have been inserted wrongly is to falsify the account.

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