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“Nolo is always there in a jam as the nation’s premier
publisher of do-it-yourself legal books.”
NEWSWEEK
With
Downloadable
FORMS
10TH EDITION
Legal Forms
for Starting & Running a
Small Business
65 Essential Agreements,
Contracts, Leases & Letters
With
Downloadable
FORMS
This book covers only United States law, unless it specifically states otherwise.
Copyright © 1995, 1996, 1998, 1999, 2001, 2004, 2006, 2008, 2010, 2012, 2013,
2014, 2015, 2016, and 2018 by Nolo. All rights reserved. The NOLO trademark is
registered in the U.S. Patent and Trademark Office. Printed in the U.S.A.
No part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise without prior written permission. Reproduction prohibitions
do not apply to the forms contained in this product when reproduced for personal
use. For information on bulk purchases or corporate premium sales, please contact
the Special Sales Department. Call 800-955-4775 or write to Nolo, 950 Parker
Street, Berkeley, California 94710.
Please note
We believe accurate, plain-English legal information should help you solve many of
your own legal problems. But this text is not a substitute for personalized advice
from a knowledgeable lawyer. If you want the help of a trained professional—and
we’ll always point out situations in which we think that’s a good idea—consult an
attorney licensed to practice in your state.
About the Author
Fred Steingold passed away in 2017. He practiced law for over 40 years in Ann
Arbor, Michigan where he was well-known and highly regarded by the local
legal community. Fred wrote and updated several best-selling titles for Nolo,
including Legal Guide for Starting & Running a Small Business and The Employer’s
Legal Handbook, which continue to be updated and published by Nolo. Over
the 25 years that Fred wrote for Nolo, he worked with many editors and other
Nolo employees, and he always graciously thanked them for their enthusiasm
and assistance. We appreciated Fred’s commitment to his work, his professional
competence, and his kindness. We will miss working with him.
Table of Contents
1 Contract Basics..............................................................................................................................................7
Names Clause: Identifying the Parties to a Contract........................................................................8
Signature Clause: Signing a Contract........................................................................................................9
Standard Clauses................................................................................................................................................16
Resolving Disputes.............................................................................................................................................19
Attachments.........................................................................................................................................................21
Amendments...................................................................................................................................................... 23
5 Buying a Business....................................................................................................................................101
Form 5A: Contract for Purchase of Assets From an Unincorporated Business............104
Form 5B: Contract for Purchase of Assets From a Corporation............................................ 116
Form 5C: Corporate Resolution Authorizing Sale of Assets.................................................... 118
Form 5D: Contract for Purchase of Corporate Stock.................................................................. 119
Form 5E: Bill of Sale for Business Assets..............................................................................................122
Form 5F: Seller’s Affidavit—No Creditors.......................................................................................... 124
Form 5G: Security Agreement for Buying Business Assets....................................................... 127
Appendixes
A How to Use the Downloadable Forms............................................................................... 241
Editing RTFs........................................................................................................................................................ 242
List of Forms...................................................................................................................................................... 243
B Forms.................................................................................................................................................................. 245
Index..............................................................................................................................................................................473
Your Small Business Legal Companion
T
he most important rule when making any Because a legal form without good background
business agreement is: Get it in writing. information and instructions is almost valueless,
In some situations—such as a contract each chapter provides comprehensive legal and
to buy or sell real estate—only a written agreement practical information that you need to create sound
is legally enforceable. Similarly, a contract that agreements. Unfortunately, even a book as chunky
can’t be carried out in one year, or a contract to as this one doesn’t have enough space to provide
sell goods exceeding a certain value set by state law in-depth c overage of every practical and legal issue
(typically, $500), must be written. covered by every contract.
But even in the situations where an oral contract That’s where other Nolo products come in.
is legally sufficient, there are many practical reasons Throughout this book we’ll refer you to other
to prefer writing down your agreement. Two years Nolo titles where you can learn even more about a
from now, you and the other people involved in specific topic, from hiring employees to choosing
any business transaction may have significantly a domain name. When you need it, these books
different recollections about what you collectively will provide you with detailed information
agreed to. So putting agreements in black and and practical tips to get your business up and
white is an important memory aid. A well-drafted running—and keep it running. Some of the other
contract also confers several other important small business titles Nolo offers are:
benefits on its signers. For one, it serves as a • Legal Guide for Starting & Running a Small
framework within which to resolve disputes. And Business, by Fred S. Steingold. Everything you
even if this proves impossible and a court contest need to know about starting your business,
ensues, it will be far easier to prove the terms of a from which business structure is best for
written contract than an oral one. you to hiring employees to tips on obtaining
Still another important benefit of drafting a business insurance.
written agreement is that the act of putting your • Tax Savvy for Small Business, by Frederick W.
contract together can help you and the other Daily and Jeffrey A. Quinn. An indispensable
party(ies) focus on the key legal and practical issues, guide to tax deductions your small business
some of which might otherwise be overlooked. And shouldn’t miss, as well as in-depth information
by starting this process with a well-designed form— on the taxation of different kinds of business
like those in this book—your chances of creating a entities.
thorough document are further enhanced. • The Employer’s Legal Handbook, by Fred S.
To help you create sound legal agreements, this Steingold. Covers hiring, personnel practices,
book provides convenient, ready-to-use forms employee benefits, wage and hour rules,
for most of the common transactions your small taxes, health and safety, discrimination
business is likely to encounter. Whether you’re and harassment, disciplinary action, and
borrowing money, buying a business, leasing an termination.
office or store, hiring employees, or contracting for • Negotiate the Best Lease for Your Business,
goods or services, you’ll find well-drafted contracts by Janet Portman and Fred S. Steingold. A
that are simple to customize to fit your needs. downloadable book that explains how to
Happily, the fill-in-the-blanks contracts in this analyze space needs, find the ideal location,
book are a lot easier to use than most similar legal and negotiate a lease that protects your legal
documents. Not only have we avoided legalese, and financial interests.
we have also adopted a clean and clear layout. But • The Complete Guide to Buying a Business,
don’t let the lack of gobbledygook fool you: These by Fred S. Steingold. The plain-English
forms cover all the important legal bases. information, guidance, and forms you need
to get the business you want.
YOUR SMALL BUSINESS LEGAL COMPANION | 3
If you’re using the downloadable forms—rather than For example, here is the first sentence in the example
the forms from the back of the book—you may notice above before it was filled in:
that sometimes the instructions don’t quite match
up to the form. This is because, in some cases, you 3. Partnership Duration. The partnership [choose
may need to fill out the downloadable form slightly one: began/will begin] on .
differently than you would fill out the form in the back
of the book. Here’s what you need to know about
Just include the correct word, deleting the instruc-
filling out the forms electronically.
tional text, so that the sentence reads smoothly, like this:
Checkboxes. On the downloadable forms, you
don’t need to use the checkboxes to mark which
3. Partnership Duration. The partnership began
clauses you want to use. Instead, just delete any
on January 1, 20xx.
clause you don’t want to use and include the ones
you do. Also, delete the brackets (checkboxes) and
any instructional text. The final product should read Fill-in text. When you fill in text on your download-
completely and smoothly. Here’s an example from able forms, you can replace the entire blank line with
Form 2B, Partnership Agreement. your text: For example:
3. Partnership Duration. The partnership began Final check. Before you print out the final draft of
January 1, 20xx. It will continue indefinitely until it your document, check to make sure you’ve deleted
is ended by the terms of this agreement. any brackets, instructional text, and unnecessary
clauses. Also, if you’ve deleted or added any
Word choice. Occasionally, a form will give you clauses, double-check to make sure you’ve properly
a choice of two or more words. On the downloadable renumbered the clauses.
forms, this choice is indicated by “[choose one:].”
YOUR SMALL BUSINESS LEGAL COMPANION | 5
l
1
C H A P T E R
Contract Basics
FORMS
To download the forms discussed in this chapter, go to this book’s companion
page on Nolo.com. See Appendix A for the link.
8 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS
M
ost of the forms in this book are (such as those in Chapter 4). Because both you and
contracts—or promissory notes, which Uncle Al are individuals, you’ll just need to include
are just a special type of contract. With both your names—you as borrower, Al as lender—
any c ontract, you must understand what it says and with no additional identification needed.
make sure that it suits your needs. In addition, you In a business context, however, a promissory
face two other important issues: note—or for that matter, any other contract—can
• How do you properly identify the businesses be used by people owning or managing any of
and individuals who are parties to the a half-dozen types of legal entities. (See “Types
contract? of Business Entities,” below.) This means that it
• How do the parties sign the contract to make can be a little more complicated to determine the
it legally binding? correct name format to use for a business.
Rather than repeat the instructions for dealing First, you need to make sure that you correctly
with these issues many times throughout the name the business. Second, you must designate
book, we discuss the legal context and give you our its legal structure (partnership or corporation, for
recommendations in this first chapter. instance), and if the business is other than a sole
Similarly, in this chapter, we also explain proprietorship, you must also note the state in
two other basic contract concepts that appear which the business is organized.
throughout the book. The first involves a disputes Assume, for example, that Maria Jones is in
clause, which establishes a structure to allow the the coin-operated laundry business as a sole pro
parties to resolve any disputes that may later occur. prietor and decides to buy the assets of a laundry
The second deals with modifying or adding to a owned by Clean Times, Inc., a corporation. The
contract, which may occur at any time. corporation’s shareholders are Alice Appleby and
But don’t worry about having to memorize Richard Reardon, who are respectively the presi
this basic information now in order to later dent and secretary-treasurer. How do you state the
complete a particular contract form. Along with buyer’s and seller’s names in the first clause of the
the instructions for each form, we’ll provide cross- contract to purchase the business?
references to the instructions in this chapter as
needed.
Maria Jones (Buyer) and Clean Times, Inc., a
California corporation (Seller), agree to the
Names Clause: Identifying following sale.
Signature Formats
The selling corporation includes the same its owner as well, and the owner’s assets can be
information. taken by the creditor to satisfy (pay) the judgment
amount.
Seller However, if a corporation or an LLC fails to
meet the terms of a contract, only the business
Clean Times, Inc. is liable. This means that the person or business
A New York Corporation on the other side of the deal is only able to get a
By: judgment against the business (not the owner) and
Alice Appleby
can only collect from the business’s assets (not the
President
owner’s)—unless an owner of a corporation or an
123 Chesterfield Boulevard
LLC voluntarily waives this barrier to personal
White Plains, New York
liability by personally guaranteeing the contract, as
explained below.
We’ve included a signature chart, above, to show
EXAMPLE 1: Harold signs a five-year lease for a car
you how to deal with signatures in all common
repair shop he plans to run under the name of Hal’s
business contexts.
Garage. Because he doesn’t incorporate or form an
LLC and no one else owns the business with him, the
FORM law describes his business as a sole proprietorship.
Harold’s business never takes off and, after six
The signature formats are also in the
frustrating months, he closes. The landlord sues for
downloadable form Signing.rtf.
unpaid rent and gets a judgment against Harold
personally. The landlord can c ollect not only from
A Business Owner’s Personal Liability the few paltry dollars left in the business’s bank
account, but can go after Harold’s personal bank
How a business is legally organized is critical to account, his car, and his house ( although Harold may
determining whether or not a business owner who be eligible to invoke debtor’s exemption laws to limit
signs a contract or other document is personally what the landlord can take).
liable if things go wrong. Obviously, this is an
important issue: When you’re the person signing, EXAMPLE 2: Spencer forms a corporation called
you definitely want to know if you’re putting your Spencer Enterprises, Inc. The corporation leases
personal (nonbusiness) assets at risk. And when space for five years to run a car repair shop;
someone on the other side of a transaction is Spencer signs the lease as president of Spencer
signing, you need to know if you can go after his or Enterprises, Inc. After six months, the business
her personal assets if the business fails to meet its closes. The landlord can only get a judgment from
obligations. the corporation and collect from its meager assets.
Although Spencer loses all the money he put into
If a business is organized as a sole proprietorship
the business, his car, bank account, and other
or general partnership, an owner is automatically
personal assets are safe.
personally liable for meeting the terms of all
business contracts. (In a limited partnership,
only the general partner(s) would be liable.) If the A Business Owner’s Personal Guarantee
contract terms aren’t met, the person or business
on the other side of the deal can sue and get a When an owner of shares in a corporation or a
judgment (a court determination that a sum of member of an LLC signs a contract, promissory
money is owed) against not only the business but note, or lease in his or her capacity as an owner of
CHAPTER 1 | CONTRACT BASICS | 13
the corporation or LLC (with his or her title listed Customized Guarantees
below his or her name), he or she does not become
personally liable. That’s because the contract, note, Sometimes a guarantor will agree to be liable for
or lease makes it clear that the owner is signing on only a certain amount of money or for only a
behalf of the business, not as an individual. This limited period of time. You can tailor the guarantee
means that, if the corporation or LLC d efaults accordingly, for example:
on payments, the seller, lender, landlord, or other
Guarantee for a limited amount:
party must get a court judgment against the LLC
or corporation and will be able to collect from the
In consideration of [name of lender]
business’s assets only. lending funds to [name of corporation or LLC] ,
For that reason, the seller, lender, landlord, or I personally guarantee the timely payment of the
other party may want to get a personal guarantee above promissory note. The maximum amount of
from one or more of the owners of the corporation my liability, however, is $5,000.
or LLC, making the owner(s) personally liable for
repayment. In this case, an owner would sign as
president of the corporation or manager of the LLC
Guarantee for a limited time
and also as an individual, to personally guarantee
payment. In consideration of [name of landlord]
signing the above lease with [name of corporation
or LLC] , I personally guarantee the performance
CAUTION
of all obligations of [name of corporation or LLC]
Corporate and LLC owners beware.
for the first twelve months of the above lease.
You should think very carefully about personally
guaranteeing a loan. A personal guarantee means that
your personal assets are at risk if the loan is not repaid.
Because the primary purpose of forming an LLC or
CAUTION
corporation is to limit the owners’ personal liability for
business debts, owners should understand that they are Preprinted guarantees may be more
giving up this limited liability when they sign a personal complicated. The forms in this book are more straight
guarantee. On the other hand, most commercial lenders forward than some forms you may encounter in the
will not lend money to new corporations or LLCs commercial world. A bank’s form for a loan guarantee
without a personal guarantee. Giving up limited liability may, for example, contain a sentence like the following,
may be the only way to obtain the loan. which asks the guarantor to “waive notice of acceptance,
If the parties agree that a personal guarantee is notice of nonpayment, protest, and notice of protest
appropriate, the language shown below can be added with respect to the obligation covered hereunder.”
to the end of a contract, promissory note, or lease to Lying behind this linguistic fog are statutory rights that
provide that guarantee. may allow a guarantor to stall—or even prevent—a
lender from collecting on a guarantee. For obvious
reasons, a commercial lender will want you to waive,
FORM or give up, these rights. It’s often okay to waive these
These optional guarantee clauses are in the statutory rights, and it may be difficult to obtain a loan
downloadable form Guarantee.rtf. If you decide to use from a commercial lender if you don’t. But as with any
one of the guarantees, copy the appropriate form and legal document you’re asked to sign, if you don’t fully
paste it into your document. understand the terms, it’s best to consult a lawyer.
14 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS
Dated:
Signature:
Printed name:
Address:
Dated:
Signature:
Printed name:
Address:
Dated:
Signature:
Printed name:
Address:
Dated:
Signature:
Printed name:
Address:
CHAPTER 1 | CONTRACT BASICS | 15
Dated:
Signature:
Printed name:
Address:
Dated:
Signature:
Printed name:
Address:
Requiring a Spouse’s Signature for any other o bligation, the creditor can get a
judgment for nonpayment against you but not
If one party is signing a document in a capacity against your spouse. This means that, ordinarily—
that makes him or her personally liable for a except in community property states, where all
business debt or other business obligation, the other marital, or community, property can be taken to
party may ask that his or her spouse sign as well. pay for the debts of both spouses—a creditor will
This is most likely to happen, for example, if you’re be able to reach the property that you own in your
personally borrowing money that you’ll use in own name, but not the property that you and your
your business or if you’re personally guaranteeing a spouse own in both your names.
debt or other obligation of a corporation in which However, if you and your spouse both sign a
you own shares or of an LLC in which you’re a contract and then don’t abide by its terms, the
member. other party will be able to sue and get a judgment
Similarly, you may find yourself in a situation against both of you. In addition, the creditor can
in which you’d like to have the spouse of the other then enforce the judgment by seizing your joint
party sign a document. In addition to the situation bank account or jointly owned real estate as well
just mentioned, this could happen if you’re lending as property you own in your name alone. The
money to or entering into an agreement with an creditor will also be able to go after property that’s
individual whose spouse is financially well-off and in your spouse’s name alone, as well as garnish your
could repay the debt if the borrower defaulted. spouse’s paycheck.
Not surprisingly, having your spouse sign a If the parties agree that a spouse’s personal
document can substantially increase the other guarantee is appropriate, you can use one of the
party’s legal rights. For example, in most states personal guarantee clauses discussed above.
if you alone sign for a loan or agree to be liable
16 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS
CAUTION
Community Property States
Having a document notarized doesn’t
The following are community property states: guarantee that the person signing the document
Arizona Louisiana Texas has the authority to do so. When a notary public
California Nevada Washington witnesses a signature and enters that information into
Idaho New Mexico Wisconsin the notary’s record book, the notary is only certifying
(Also, in Alaska, South Dakota, and Tennessee, that the person signing the document is who he or she
a couple can sign a written document agreeing claims to be. Whether that person has the authority
that all property will be treated as community to sign a document on behalf of a business is another
property.) matter entirely. Consider asking for resolutions from the
In community property states, a married couple’s business’s shareholders, members, or partners approving
property tends to be primarily community (joint) the transaction and granting the person the authority to
property regardless of the names in which it’s held. bind the business to the contract. For more information
Each spouse may also own separate property, but— on these kinds of resolutions, see The Corporate Records
especially in longer marriages—most property tends Handbook: Meetings, Minutes & Resolutions and Your
to be owned by both. A creditor can go after the Limited Liability Company: An Operating Manual, by
community property of you and your spouse to pay Anthony Mancuso (Nolo).
off a debt, even if you alone signed for the loan.
If your spouse does have separate property—
property a spouse owned before getting married,
Standard Clauses
property acquired after marriage by gift or inheri-
If you were to look at a handful of various business
tance, or property agreed in writing to be kept
contracts—loan agreements, sales contracts, or
separate—his or her separate property is normally
leases—you’d find that many of them include
beyond a creditor’s reach. But if your spouse signs
identical clauses, often found at the end of the
a personal guarantee, his or her separate property
contracts. These clauses address issues that often
will be at risk if you default on your payments.
come up in any contract, such as:
• whether the parties intend the contract to be
modified in writing only
• how each party will communicate with the
Witnesses and Notaries other regarding the contract, and
Very few legal documents need to be notarized • what will happen to the rest of the contract if
or signed by witnesses. In fact, only one form in a judge decides that one part of it is not legal.
this book needs to be notarized (Form 5F: Seller’s Instead of writing clauses to address these issues
Affidavit: No Creditors in Chapter 5), and in some from scratch, lawyers find it quicker to consult
states notarization isn’t even required for that form. form books, where they find them already written
For business forms, notarization and witnessing and ready to drop into almost any contract. These
are usually limited to documents that are going to clauses are known as boilerplate clauses (boiler
be recorded at a public office charged with keeping plates are sheets of steel that can be cut to form
such records (usually called the county recorder or the shell of any boiler). The essence of a boilerplate
register of deeds). State laws require witnesses or clause is that no one is likely to argue much about
notaries to sign some other types of documents, the precise language of the clause—but whether
such as living trusts or powers of attorney. you and the other side want to include the clause is,
of course, a matter of negotiation.
CHAPTER 1 | CONTRACT BASICS | 17
That said, the clauses that follow should elicit somewhere along the line, the terms of your
little, if any, resistance from the other party to your contract conflict with what’s written in those other
contract. That’s because most of the time, the ones documents.
we’ve chosen will benefit both of you. For example,
one boilerplate clause we recommend allows you Successors and Assignees
and the other party to specify which state’s law
After you sign the contract, you may decide to sell
will apply in the event of a disagreement over the
or merge your company. Will the new company
meaning or implementation of your contract. With
or your heirs gain your rights under the contract?
out that clause, if you and the other side get into a
Or, suppose you’d simply like to get someone else
dispute over the contract, you may spend time and
to take over your rights and obligations under the
money arguing over that preliminary issue—before
contract—can you do so without having to get
you even get to the heart of your dispute!
the other party’s permission? The successors and
Let’s look at each clause and see why it’s useful
assignees clause attempts to address these issues.
to have it in your contract. Each of these clauses is
In case one party sells or gives away (assigns) its
included in most contracts in the book, generally at
rights under the contract to another company or
the end.
person (or leaves the rights to an heir after death),
the agreements in this book provide that the terms
Entire Agreement
of the contract are binding on anyone who receives
Before you sign your agreement, you and the other a right or obligation.
party will negotiate certain points. Hopefully, the This agreement does not require the buyer or
points you and the other party agree on will end seller to get permission before assigning its rights
up in your contract. But sometimes you and the under the contract. Sometimes a party may
other party will talk about a point or an issue and understandably object to this; for instance, if you
leave it out of the final agreement. The language in contract with a s pecialty manufacturer to create
this s ection, sometimes called an integration clause, custom goods for your company, you wouldn’t
means that only what is written in the agreement want the manufacturer to be able to assign this
(not what you discussed) is part of the contract duty to someone else. If that’s the case, you can
between you and the other party. Although it’s not modify this clause to provide that the contract
foolproof, including an integration clause in your can be assigned only with the other party’s written
agreement can help prevent the other party from permission.
claiming that you agreed to something that’s not in
(or conflicts with something in) the contract, and Notices
use those prior conversations to prove that you did
Because you and the other party might not be
agree to it.
seeing each other frequently, it makes sense to
Similarly, sometimes you and the other party
exchange mailing addresses and agree on how
will have negotiated your contract by writing letters
you’ll send written communications about the
back and forth, or will have written up a temporary
contract to each other. Also, if you need to deliver
agreement to govern your relationship until you
an important legal notice to the other party, such
have time to create a more formal contract. This
as a warning that the other party is in breach of
clause also prevents those previous writings (any
the contract, or notice to a landlord that you’re
letters, memos, or other agreements or contracts)
terminating your tenancy, you should make sure
from being considered part of your contract if,
18 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS
Queen Anne, 18
Queen Charlotte Islands, 107
Queen Draga of Servia, 97
Queensland, native tribes of, 72 sqq.; their mutilation of the dead,
137
Rain, kings expected to give, 13 sq.; failure or excess of, supposed
to be caused by sexual immorality, 44, 46, 47, 48, 54, 55, 56
Rajah Brooke, 12
Rajamahal in Bengal, 45
Ramanandroany, a Malagasy deity, 31
Rape, punishment of, 66
Red paint put on homicides, 118, 124, 127
Regalia, sanctity of, 11
Relations by marriage, ceremonial avoidance of, 75 sqq.
Religion supplies the new theoretical basis of sexual morality, 101; of
one generation the superstition of the next, 170 sq.
—— and magic, their relations, 100
Renan, Ernest, on the menace to civilization, 170
Reproduction of men, animals, and plants, analogy between the, 99
sq.
Rhodesia, Northern, 66, 79, 103, 120
Rhys, Sir John, quoted, 54 n. 2, 62 sq.
Rio de Janeiro, 96
Risley, Sir Herbert H., quoted, 138
Road from the grave barred against the ghost, 138 sq.
Robert the Pious, 18
Roman custom as to incest, 61 sq.
—— punishment of parricide, 52
Roscoe, Rev. J., quoted, 64 sq., 90 sq., 102 sq.
Ruanda, a district of Central Africa, 96
Zanzibar, 78
Zeus as guardian of landmarks, 37
Zulus, their ideas as to injurious effects of adultery, 107 sq.
ENDNOTES
Chapter I Notes
6.1 R. H. Codrington, D.D., The Melanesians (Oxford, 1891), p. 46.
Chapter II Notes
7.1 R. H. Codrington, op. cit. p. 52.
7.2 Basil Thomson, The Fijians, a Study of the Decay of Custom
(London, 1908), pp. 57-59, 64, 158.
8.1 Rev. Richard Taylor, Te Ika A Maui, or New Zealand and its
Inhabitants, Second Edition (London, 1870), pp. 352 sq.; as to the
atuas or gods, see ib. pp. 134 sqq.
9.1 A. S. Thomson, M.D., The Story of New Zealand (London,
1859), i. 95 sq.
9.2 Rev. W. Yate, An Account of New Zealand (London, 1835), pp.
pp. 103 sq. For fuller details see A. Moret, Du caractère religieux de
la royauté pharaonique (Paris, 1902); The Magic Art and the
Evolution of Kings, i. 418 sq.
15.2 Ammianus Marcellinus, xxviii. 5. 14.
16.1 Garcilasso de la Vega, First Part of the Royal Commentaries
of the Yncas, translated by C. R. Markham (London, 1869-1871), i.
154 sq.
16.2 The Laws of Manu, vii. 5-8, translated by G. Bühler (Oxford,
105.
23.3 Rev. R. Taylor, op. cit. pp. 172 sq.
24.1 Vincendon-Dumoulin et C. Desgraz, Iles Marquises ou Nouk-
hiva (Paris, 1843), pp. 258-260. For details of the taboo system in
the Marquesas Islands, see G. H. von Langsdorff, Reise um die Welt
(Francfort, 1812), i. 114-119; Le P. Matthias G * * * Lettres sur les
Isles Marquises (Paris, 1843), pp. 47 sqq. This last writer, who was a
missionary to the Marquesas, observes that while taboo was both a
political and a religious institution, he preferred to class it under the
head of religion because it rested on the authority of the gods and
formed the highest sanction of the whole religious system.
25.1 G. Turner, Samoa (London, 1884), pp. 183-184.
26.1 G. Turner, Samoa, pp. 185-188.
26.2 W. Mariner, An Account of the Natives of the Tonga Islands,
Second Edition (London, 1818), ii. 221.
26.3 R. H. Codrington, D.D., The Melanesians (Oxford, 1891), pp.
215 sq.
27.1 R. Parkinson, Im Bismarck-Archipel (Leipsic, 1887), p. 144; id.,
Dreissig Jahre in der Südsee (Stuttgart, 1907), pp. 193 sq.
27.2 Thomas Williams, Fiji and the Fijians, Second Edition (London,
1860), i. 234.
27.3 G. A. Wilken, Handleiding voor de vergelijkende Volkenkunde
van Nederlandsch Indië (Leyden, 1893), pp. 596-603; G. W. W. C.
Baron van Hoëvell, Ambon en meer bepaaldelijk de Oeliasers
(Dordrecht, 1875), pp. 148-152.
27.4 A. R. Wallace, The Malay Archipelago, Sixth Edition (London,
1877), p. 196.
28.1 J. G. F. Riedel, De sluik- en kroesharige rassen tusschen
Selebes en Papua (The Hague, 1886), pp. 61 sq.
28.2 J. G. F. Riedel, op. cit. pp. 114 sq.
28.3 Van Schmidt, “Aanteekeningen nopens de zeden, gewoonten
en gebruiken, benevens de vooroordeelen en bijgeloovigheden der
bevolking van de eilanden Saparoea, Haroekoe, Noessa Laut, en
van een gedeelte van de zuidkust van Ceram, in vroegeren en
lateren tijd,” Tijdschrift voor Neêrlands Indie, v. Tweede deel
(Batavia, 1843), pp. 499-502.
29.1 J. G. F. Riedel, op. cit. pp. 167 sq.
31.1 N. Adriani en Alb. C. Kruijt, De Bare’e-sprekende Toradja’s van
Midden-Celebes, i. (Batavia, 1912) pp. 399-401.
31.2 H. F. Standing, “Malagasy fady,” The Antananarivo Annual and
Madagascar Magazine, vol. ii. (Antananarivo, 1896) pp. 252-265
(Reprint of the second Four Numbers).
31.3 A. van Gennep, Tabou et Totémisme à Madagascar (Paris,
1904).
31.4 A. van Gennep, op. cit. pp. 183 sqq.
31.5 A. van Gennep, Tabou et Totémisme à Madagascar, p. 184.
The writer has devoted a chapter (xi. pp. 183-193) to taboos of
property.
31.6 H. F. Standing, “Malagasy fady,” Antananarivo Annual and
Madagascar Magazine, vol. ii. (Antananarivo, 1896) p. 256.
32.1 W. Ellis, History of Madagascar (London, preface dated 1838),
i. 414.
32.2 E. Westermarck, The Origin and Development of the Moral
Ideas, ii. (London, 1908) pp. 59-69. In an article on taboo published
many years ago (Encyclopaedia Britannica, Ninth Edition, xxiii.
(1888) pp. 15 sqq.) I briefly pointed out the part which the system of
taboo has played in the evolution of law and morality. I may be
allowed to quote a passage from the article: “The original character
of the taboo must be looked for not in its civil but in its religious
element. It was not the creation of a legislator, but the gradual
outgrowth of animistic beliefs, to which the ambition and avarice of
chiefs and priests afterwards gave an artificial extension. But in
serving the cause of avarice and ambition it subserved the progress
of civilization, by fostering conceptions of the rights of property and
the sanctity of the marriage tie,—conceptions which in time grew
strong enough to stand by themselves and to fling away the crutch of
superstition which in earlier days had been their sole support. For we
shall scarcely err in believing that even in advanced societies the
moral sentiments, in so far as they are merely sentiments and are
not based on an induction from experience, derive much of their
force from an original system of taboo. Thus on the taboo were
grafted the golden fruits of law and morality, while the parent stem
dwindled slowly into the sour crabs and empty husks of popular
superstition on which the swine of modern society are still content to
feed.”
33.1 É. Aymonier, Notes sur le Laos (Saigon, 1885), p. 233.
33.2 Central Provinces, Ethnographic Survey, vii., Draft Articles on
Forest Tribes, Third Series (Allahabad, 1911), p. 45.
33.3 R. Percival, Account of the Island of Ceylon (London, 1803), p.
198.
33.4 C. F. Ph. v. Martius, Zur Ethnographie Amerikas, zumal
Brasiliens (Leipsic, 1867), p. 86.
33.5 P. Giran, Magie et Religion Annamites (Paris, 1912), p. 186.
34.1 P. Giran, op. cit., pp. 190 sq.
34.2 H. Sundermann, Die Insel Nias und die Mission daselbst
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