FISCAL

9 definitions found across Law Mind sources

FISCALAuthored
The Law Mind • 829 words
Definition
Of or relating to the public treasury, government revenue, or the financial administration of a governmental body. In legal usage, "fiscal" primarily describes matters connected to public finance — taxation, appropriations, budgets, and the management of public funds — rather than private financial affairs generally. The term appears most commonly in compound constructions: 1. FISCAL YEAR: The twelve-month accounting period adopted by a government or entity for budgetary and financial reporting purposes, which may or may not align with the calendar year. 2. FISCAL AGENT: A person, institution, or entity authorized to act on behalf of a government in financial transactions — collecting revenues, disbursing funds, or managing debt. As Bouvier notes, designation as a fiscal agent does not automatically make that agent a depositary of public funds; additional statutory direction is required to impose that duty. 3. FISCAL OFFICER: A public official charged with oversight or management of government revenue and expenditures.
Common Language
Modern common usage (Wiktionary): Related to the treasury of a country, company, region, or city, particularly government spending and revenue; also used more broadly to mean pertaining to finance and money in general. Historical common usage (Webster's 1913): Pertaining to the public treasury or revenue — used in Hamilton's sense of "the fiscal arrangements of government." The gap between common and legal meaning is modest but worth noting. In ordinary modern usage, "fiscal" has drifted toward a synonym for "financial" in any context — corporate, personal, or governmental. In legal documents and statutes, the term retains its narrower, public-finance orientation. A researcher reading "fiscal agent" or "fiscal responsibility" in a statute should not assume the broader financial meaning; the legal construction almost always concerns public funds and governmental accountability, not private finance.
Why It Matters in Research
The primary research trap with "fiscal" is the compound-term problem. Historical statutes and court opinions use "fiscal" in specific phrases — fiscal agent, fiscal year, fiscal officer, fiscal court — each of which carries its own legal weight distinct from the adjective standing alone. Searching for "fiscal" in corpus materials will surface all of these without distinguishing between them; researchers should filter by the compound form relevant to their inquiry. The fiscal agent designation carries particular significance in public finance law. As the Black's 2nd edition entry reflects, courts were called upon to interpret what a bare statutory reference to "fiscal agent" actually obligated — and the answer was less than many assumed. The Louisiana authority cited in both Bouvier and Black's establishes that the term is not self-executing with respect to deposit obligations. Researchers examining state fiscal agency statutes should look for affirmative deposit directions rather than assuming the label carries them implicitly. "Fiscal court" is a distinct term of art in several states (notably Kentucky) referring to a county governing body — a usage entirely disconnected from treasury management. Researchers working in county governance records should not conflate this with the treasury-management sense. The fiscal year designation matters in statutory interpretation and deadline calculation. When a statute ties a right, obligation, or limitation to a fiscal year, the applicable period depends on the specific jurisdiction's or entity's fiscal year calendar, which may not be the calendar year.
Historical Dictionary Support
The historical dictionaries converge cleanly on the core meaning: "belonging to the fisc, or public treasury." Black's (both editions), Burrill, and Bouvier all anchor the term to public revenue and treasury management. Burrill traces the Latin root (fiscalis) to the treasury of a prince or state, confirming the public-finance orientation has been stable across centuries of usage. The dictionaries agree on one substantive legal point worth preserving: "fiscal agent" is not a term of art that carries inherent custodial or depositary obligations. Bouvier states this explicitly, and Black's 2nd edition echoes it with reference to the same Louisiana authority. This is a genuine legal holding embedded in the dictionary literature, not merely a definitional note. Anderson's entry for "fiscal" is not useful — it redirects to fishery law, apparently a typesetting artifact in the source — and should be disregarded. The historical sources do not address the modern broadening of "fiscal" to include private financial contexts, nor do they treat the fiscal year as a distinct subterm. Researchers relying solely on historical dictionary definitions will find them adequate for public-law contexts but incomplete for the term's full modern range.
Jurisdictional Note
Most jurisdictions define their fiscal year by statute or constitutional provision; the federal fiscal year runs October 1 through September 30. State and local fiscal years vary. The term "fiscal court" as a governmental body is largely specific to Kentucky and a handful of other states and should not be generalized.
Related Terms
Fisc — Fiscal Year — Fiscal Agent — Fiscal Officer — Fiscal Court — Treasury — Appropriation — Revenue — Public Finance — Budget — Depositary — Confiscation — Public Funds
FISCALmain
Black's Law Dictionary • 1891
Belonging to the fisc, or pub- lic treasury. Relating to accounts or the management of revenue.
FISCALmain
Anderson's Dictionary of Law • 1890
See CONFISCATE; FORFEITURE. FISH; FISHERY. 1. The right to take fish at a certain place or in particular waters is a "fishery." Common of fishery or piscary. A liberty of fishing in another's waters. Free fishery. The exclusive right of fishing in a public river. Several fishery. The owner of this is also owner of the soil, or derives his right from such owner; a separate fishery.3 A common of fishery is not an exclusive right, but is enjoyed in common with certain other persons. A free fishery is a franchise, obtained by grant or prescription, and is distinct from ownership in the soil. The right to take fish in waters upon the soil of a private proprietor, for one's own use, is not an easement, but a right of profit in lands. It can be acquired only by grant or prescription. But neither prescription, nor custom, nor dedication raises a general right in the public to enter upon private land to fish in the waters thereon.5 Each State owns the bed of all tide-waters within its jurisdiction, unless it has granted them away; also, the tide-waters themselves, and the fish in them, as far as capable of ownership while running. The ownership is that of the people in their united sovereignty. The title thus held is subject to the paramount right of regulating navigation, granted to the United States. The fisheries remain under the exclusive control of the State. The State has the right, in its discretion, to appropriate its tide-waters and the beds to be used by its people as a common for taking and cultivating fish [oysters], so far as may be done without obstructing navigation. Such appropriation is a regulation of the use by the people of their common property. The right in the people comes from citizenship and property combined. It is a property right, not a mere privilege or immunity of citizenship. As the State may grant the exclusive use of any part of its common property to one of its citizens, so it may confine the use to its own citizens. 1 Everett v. Carr, 50 Me. 330 (1871): 57 id. 523. fish. L. piscarius, relating to fishes or fishery: piscis, a [2 Bl. Com. 34, 39-40; 15 Op. Att. Gen. 663. 43 Kent, 329. See 1 Whart. 132. Cobb v. Davenport, 33 N. J. L. 225-26 (1868), Depue, J. See also Cole v. Eastman, 133 Mass. 67 (1882), Devens, Justice. • McCready v. Virginia, 94 U. S. 394-97 (1876), cases, Oysters are fish, within the meaning of a covenant not to retail fish.¹ Oysters which have been taken, and thus become private property, may be planted in a place subject to the flow of the tide and where there are none naturally, and remain private property.2 The owner has the same absolute property in oysters that he has in inanimate things or in domestic animals. Oysters planted in public waters will not be considered abandoned to the public unless planted where oysters naturally grow. If they interfere with the rights of navigation, they may be removed as a nuisance; but a private person, not the owner, may not convert them to his own use. 3 In the exercise of its police power, a State may grant to individual citizens the exclusive right to plant and to remove oysters under the public waters. See AQUA, Currit, etc. Fish commissioner. An act of Congress approved February 9, 1871, provides for the appointment of a commissioner of fish and fisheries, with power to preserve and increase food fishes throughout the United States.5 Some of the States have a board of commissioners, with like powers. An act approved January 20, 1888, amends the foregoing act so that it reads: There shall be appointed by the President, by and with the advice and consent of the Senate, a person of scientific and practical acquaintance with the fish and fisheries to be a commissioner of fish and fisheries; that he shall receive a salary at the rate of five thousand dollars a year, be removable at the pleasure of the President, and shall not hold any other office or employment under the authority of the United States or any State. Fish laws. See GAME, 1; SEA. 2. Referring to a bill in equity or to interrogatories, "fishing" imports seeking to pry into the title or individual affairs of an adverse party. A "fishing bill" is a bill in which the plaintiff shows no cause of action, and endeavors to compel the defendant to disclose a cause in the plaintiff's favor. A bill in equity that seeks a discovery upon general, loose, and vague allegations is styled a "fishing Waite, C. J. See also Boggs v. Commonwealth, 76 Va. 989 (1882); M'Candlish v. Commonwealth, ib. 1004 (1882). 1 Caswell v. Johnson, 58 Me. 166 (1870). 2 Fleet v. Hegeman, 14 Wend. 42 (1835); State v. Sutton, 2 R. I. 434 (1853); Lowndes v. Dickerson, 34 Barb. 586 (1861). State v. Taylor, 27 N. J. L. 119 (1858), Green, C. J. See also Johnson v. Loper, 46 id. 321 (1884). * People v. Thompson, 30 Hun, 457 (1883). R. S. § 4395. 25 St. L. 1. 7 [Carroll v. Carroll, 11 Barb. 298 (1851), Mitchell, J.
FISCALmain
Burrill's Law Dictionary • 1867
[Lat. fiscalis.] Relating to, or connected with the treasury of a prince or state.
FISCALa.
Websters Unabridged Dictionary (1913) • 1913
Pertaining to the public treasury or revenue. The fiscal arreangements of government. A. Hamilton.
FISCALn.
Websters Unabridged Dictionary (1913) • 1913
The income of a prince or a state; revenue; exhequer. [Obs.] Bacon. A treasurer. H. Swinburne. A public officer in Scotland who prosecutes in petty criminal cases; -- called also procurator fiscal. The solicitor in Spain and Portugal; the attorney-general.
fiscaladj
Wiktionary (English) • 2026
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Related to the treasury of a country, company, region or city, particularly to government spending and revenue. | Pertaining to finance and money in general; financial. | Being a fiscal year.
fiscalnoun
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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A public prosecutor (UK) or a district attorney (US).
Fiscalname
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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A surname from Spanish.

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