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NEWSWEEK
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Legal Forms
for Starting & Running a

Small Business
65 Essential Agreements,
Contracts, Leases & Letters

Attorney Fred S. Steingold, author of the bestselling,


Legal Guide for Starting & Running a Small Business

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TENTH EDITION MARCH 2018
Editor BETSY SIMMONS HANNIBAL
Cover Design SUSAN PUTNEY
Production SUSAN PUTNEY
Proofreading IRENE BARNARD
Index UNGER INDEXING
Printing BANG PRINTING

ISSN: 2164-3946 (print)


ISSN: 2332-7030 (online)
ISBN: 978-1-4133-2486-0 (pbk)
ISBN: 978-1-4133-2487-7 (epub ebook)

This book covers only United States law, unless it specifically states otherwise.

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Please note
We believe accurate, plain-English legal information should help you solve many of
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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

Your Small Business Legal Companion..................................................................................1


Four Practical Ways to Use the Forms in This Book.........................................................................3
Do You Need a Lawyer?....................................................................................................................................5

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

2 Forming Your Business.........................................................................................................................27


Form 2A: Checklist for Starting a Small Business............................................................................ 30
Form 2B: Partnership Agreement............................................................................................................ 38
Form 2C: Preincorporation Agreement.................................................................................................45
Form 2D: Corporate Bylaws........................................................................................................................ 50
Form 2E: Stock Agreement...........................................................................................................................55
Form 2F: LLC Operating Agreement for Single-Member LLC................................................... 58
Form 2G: LLC Membership Certificate..................................................................................................62
Form 2H: Stock Certificate............................................................................................................................63

3 Running Your Corporation..............................................................................................................65


Form 3A: Notice of Shareholders’ Meeting......................................................................................... 68
Form 3B: Notice of Directors’ Meeting..................................................................................................70
Form 3C: Shareholder Proxy....................................................................................................................... 72
Form 3D: Minutes of Shareholders’ Meeting..................................................................................... 72
Form 3E: Minutes of Directors’ Meeting...............................................................................................74
Form 3F: Minutes of Telephone Conference Directors’ Meeting.............................................76
Form 3G: Consent of Shareholders......................................................................................................... 77
Form 3H: Consent of Directors..................................................................................................................78
4 Borrowing Money......................................................................................................................................81
Understanding Promissory Notes in General.................................................................................... 82
The Promissory Notes in This Chapter.................................................................................................. 86
Form 4A: Promissory Note (Amortized Monthly or Annual Payments)............................ 88
Form 4B: Promissory Note (Balloon Payment)..................................................................................91
Form 4C: Promissory Note (Interest-Only Payments)................................................................... 92
Form 4D: Promissory Note (Lump-Sum Payment)......................................................................... 94
Form 4E: Security Agreement for Borrowing Money.................................................................... 95

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

6 Leasing Space.............................................................................................................................................. 131


Form 6A: Gross Lease.................................................................................................................................... 133
Form 6B: Net Lease for Entire Building................................................................................................ 141
Form 6C: Net Lease for Part of Building............................................................................................. 143
Form 6D: Sublease..........................................................................................................................................149
Form 6E: Landlord’s Consent to Sublease..........................................................................................154
Form 6F: Assignment of Lease.................................................................................................................156
Form 6G: Notice of Exercise of Lease Option..................................................................................158
Form 6H: Extension of Lease..................................................................................................................... 159
Form 6I: Amendment to Lease................................................................................................................ 161
Form 6J: Attachment to Lease.................................................................................................................162

7 Purchasing Real Estate.......................................................................................................................165


Beware of Possible Environmental Problems...................................................................................167
Form 7A: Contract to Purchase Building............................................................................................169
Form 7B: Option to Purchase Building................................................................................................ 178
Form 7C: Contract to Purchase Vacant Land..................................................................................181
Form 7D: Option to Purchase Vacant Land.....................................................................................183
Form 7E: Attachment to Real Estate Purchase Contract..........................................................185
Form 7F: Amendment of Real Estate Purchase Contract..........................................................186
Form 7G: Removal of Contingency.......................................................................................................187
Form 7H: Extension of Time to Remove Contingencies............................................................188
Form 7I: Exercise of Option to Purchase Real Estate...................................................................189

8 Buying, Selling, Manufacturing, Renting, and Storing Goods....................191


Form 8A: Sales Contract (Lump-Sum Payment)............................................................................192
Form 8B: Sales Contract (Installment Payments)..........................................................................196
Form 8C: Bill of Sale for Goods................................................................................................................199
Form 8D: Security Agreement for Buying Goods..........................................................................201
Form 8E: Contract for Manufacture of Goods................................................................................203
Form 8F: Equipment Rental Contract..................................................................................................205
Form 8G: Storage Contract.......................................................................................................................208
Form 8H: Consignment Contract..........................................................................................................210

9 Hiring Employees and Independent Contractors................................................... 213


Form 9A: Employment Application...................................................................................................... 216
Form 9B: Authorization to Release Information............................................................................ 218
Form 9C: Offer Letter................................................................................................................................... 219
Form 9D: Confidentiality Agreement..................................................................................................220
Form 9E: Covenant Not to Compete...................................................................................................223
Form 9F: Contract With Independent Contractor.......................................................................225

10 Extending Credit and Getting Paid.......................................................................................233


Form 10A: Credit Application for an Individual Customer......................................................234
Form 10B: Adverse Action Letter...........................................................................................................236
Form 10C: Credit Application for a Business Customer............................................................238
Form 10D: First Collection Letter...........................................................................................................239
Form 10E: Second Collection Letter.....................................................................................................239
Form 10F: Third Collection Letter..........................................................................................................240

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

Four Practical Ways to Use the Forms in This Book..........................................................................................3


Do You Need a Lawyer?.......................................................................................................................................................5
2 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS

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

• The Complete Guide to Selling a Business, by is an indispensable guide to partnerships and


Fred S. Steingold. When the time comes, contains forms to help you create your own
selling your business will be a significant trans­ partnership agreement.
action, involving tens—or often hundreds—of
thousands of dollars. This book explains how
to get your business ready for sale, set a price, Four Practical Ways to Use
prepare a sales agreement, and have a smooth the Forms in This Book
closing.
• Business Buyout Agreements: Plan Now for All This book is a flexible resource that you can adapt to
Types of Business Transitions, by Bethany K. fit your needs and work style. There are at least four
Laurence and Anthony Mancuso. If you’re ways you can use the forms provided in this book.
starting a business with a co-owner, this book • Because all forms are available to you electroni-
con­tains invaluable information on creating a cally, the most efficient approach is to open,
buy-sell agreement and provides forms for you fill in, and print out a form, customizing it as
to create and customize your own agreement. needed. If you do use the electronic forms, be
• Incorporate Your Business: A Step-By-Step sure to read “Tips for Using the Downloadable
Guide to Forming a Corporation in Any State, Forms,” below.
by Anthony Mancuso, shows you how to • Or, you can get the job done the old-
form a corporation in all 50 states. fashioned way, by photocopying a form right
• Working With Independent Contractors, by out of the book and then filling it in with a
Stephen Fishman. If you’re thinking of typewriter or by hand.
hiring independent contractors, this book is • In some instances, especially where a form
an invaluable resource. You’ll learn the pros will be used repeatedly, you may want to
and cons of hiring independent contractors print out or photocopy a pile of blank forms,
instead of employees, including the rules filling them in later (by hand or type­writer)
­government agencies use to classify workers as needed.
and the special tax issues associated with • If someone else has already prepared a proposed
hiring independent contractors. contract and presented it to you for signature,
• The Corporate Records Handbook: Meetings, you can use the appropriate form in this book
Minutes & Resolutions, by Anthony Mancuso. as a sort of checklist to make sure that the
This book contains all the minutes and ­proposed contract has all the recommended
resolutions you’ll need to keep your corporate ingredients. If it doesn’t, you can have the
record keeping on track. preparer use the book’s form as a model when
• Form Your Own Limited Liability Company, making modifications or additions.
by Anthony Mancuso. This book is a guide to
forming your limited liability company in all
CAUTION
50 states and includes information and forms to
Think twice before using the only copy of
help you reserve a name, file your articles of or-
a form. Although it’s possible to use the forms directly
ganization, and create an operating agreement.
from this book, this is a poor idea ­because you’ll be left
• Form a Partnership: The Complete Legal
without a clean copy if you need a similar document in
Guide, by Denis Clifford and Ralph Warner.
the future. So if you decide to use a form, photocopy the
If you want to form a partnership, this book
form before you fill it out.
4 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS

Tips for Using the Downloadable Forms

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:

Book form: Book form:

3. Partnership Duration. The partnership 2. Partnership Name. The partnership will do


x began will begin on January 1, 20xx . business as a partnership under the name of
It will continue Four Brothers Construction .
x ■ indefinitely until it is ended by the terms

of this agreement. Electronic form:
■■ until , unless ended
sooner by the terms of this agreement. 2. Partnership Name. The partnership will do
business as a partnership under the name of
Four Brothers Construction.
Electronic form:

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

TIP that even if this were an efficient way to run your


Read over the explanatory materials in business (it isn’t—you clearly need to be involved in
each chapter before filling out the forms. This book is making all key decisions), you couldn’t afford it.
designed to be used as needed, rather than read through To find a lawyer who’s genuinely open to helping
in its entirety. If you want to perform a particular task you help yourself and is sensitive to your need
(like borrow money for your business), you can go right to to keep costs down, talk to people who own or
the appropriate form (for example, Form 4A: Promissory operate truly excellent small businesses. Ask them
Note). Just be sure to first read the introductory informa­ whom they’ve chosen as their legal mentors. Speak
tion at the beginning of the relevant chapter and at the as well to your banker, accountant, insurance
beginning of the relevant section rather than jumping agent, and real estate broker—all of whom
directly to the form and its instructions. undoubtedly come into frequent contact with
lawyers who creatively represent business clients.

Do You Need a Lawyer? TIP


Most small business transactions are relatively Of the million or so American lawyers in
straight­forward. Just as you routinely negotiate private practice, probably only one in ten possesses
business deals involving significant dollar amounts sufficient training and experience in small business law
without formal legal help, you can usually just as to be of real help to you. And even when you locate a
safely complete the basic legal paper­work needed to lawyer skilled in small business law in general, you need
to make sure that he or she is knowledgeable about the
record your u ­ nderstanding.
specific job at hand. A lawyer who has a vast amount of
But, like most generalizations, this one isn’t
experience in handling the sale and purchase of small
always true. Creating a solid written agreement will
businesses, for example, may have limited knowledge
occasionally mean seeking the advice of a lawyer
about the fast-changing world of commercial leases (not
to cope with a problematic issue. Fortunately, even
ideal if there’s an unusual rent increase clause you want
when you decide to get a lawyer’s help, the forms
to discuss) and know next to nothing about dealing with
and i­nformation set out here should help you
state or federal regulatory agencies (not good if you
keep a tight rein on legal fees. You’ll have gotten a need to appeal the suspension of your liquor license). In
running start by learning about the legal issues and short, always ask about the lawyer’s background in the
perhaps drawing up a rough draft of the needed particular area of law that affects you.
document, allowing you and your lawyer to focus
on the few points that may not be routine.
Ideally, you should find a lawyer who’s willing RESOURCE
to serve as your small business legal coach—one Finding a good lawyer. When you need a
who respects your ability to prepare drafts of lawyer, asking someone you trust for a referral is a good
routine paperwork and who stands ready to review place to start. You can also try one of these excellent and
and fine-tune your work when requested. A word free resources:
of caution here: Some lawyers still subscribe to • Nolo’s Lawyer Directory. Nolo has an easy-to-use
the old-fashioned n ­ otion that they and only they online directory of lawyers, organized by location and
are the repository of all legal information and area of expertise. You can find the directory and its
expertise. In their view, you should turn every comprehensive profiles at www.nolo.com/lawyers.
legal question and problem over to them, and your • Lawyers.com. At Lawyers.com you’ll find a user-
participation should be limited to promptly paying friendly search tool that allows you to tailor results
their bills. It should go almost without saying by area of law and geography. You can also search for
6 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS

attorneys by name. Attorney profiles prominently RESOURCE


display contact information, list topics of expertise, Learn more about finding and working with
and show ratings—by both clients and other legal a lawyer. Chapter 24 of the Legal Guide for Starting &
professionals. Running a Small Business, by Fred S. Steingold (Nolo),
• Martindale.com. Martindale.com offers an advanced offers a strategy for finding the right lawyer, explains how
search option that allows you to sort not only lawyers charge for their work, and shows you how to save
by practice area and location, but also by criteria money by doing your own legal research. You can also
like law school. Whether you look for lawyers by get free information about finding and working with a
name or expertise, you’ll find listings with detailed lawyer at www.nolo.com/legal-encyclopedia/lawyer.
background information, peer and client ratings, and
even profile visibility.

Get Updates and More Online


You can download any of the forms in this book at:
www.nolo.com/back-of-book/RUNSF.html
And if there are important changes to the information in this book, we’ll
post updates there, too. You‘ll also find other useful information, including
author blogs, podcasts, and videos.

l
1
C H A P T E R

Contract Basics

Names Clause: Identifying the Parties to a Contract.......................................................................................8


Signature Clause: Signing a Contract.........................................................................................................................9
Signature Formats......................................................................................................................................................... 10
A Business Owner’s Personal Liability................................................................................................................. 12
A Business Owner’s Personal Guarantee........................................................................................................... 12
Customized Guarantees............................................................................................................................................. 13
Requiring a Spouse’s Signature............................................................................................................................... 15
Witnesses and Notaries.............................................................................................................................................. 16
Standard Clauses.................................................................................................................................................................. 16
Entire Agreement........................................................................................................................................................... 17
Successors and Assignees.......................................................................................................................................... 17
Notices................................................................................................................................................................................. 17
Governing Law................................................................................................................................................................. 18
Counterparts.................................................................................................................................................................... 18
Modification..................................................................................................................................................................... 18
Waiver.................................................................................................................................................................................. 18
Severability........................................................................................................................................................................ 19
Resolving Disputes.............................................................................................................................................................. 19
Attachments........................................................................................................................................................................... 21
Amendments..........................................................................................................................................................................23

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.

the Parties to a Contract


Because a sole proprietorship is not legally a
At the beginning of most forms in this book, you’ll
separate entity from its owner, you need not iden­tify
need to fill in one or more names to identify the
the state in which the business is organized. How­ever,
­parties (individuals or businesses) who are agreeing
for a corporation, partnership, or an LLC, the state
to the contract. While this seems easy enough, it
in which the buyer’s business is organized should
can sometimes be a little tricky, because how you
be included. For instance, if the buyer’s corporation
identify the parties will vary somewhat depending
has filed its articles of incorpo­ration in California,
on the types of business entities that are parties to
it’s a California corporation.
the agreement.
If a sole proprietor does business under a name
For example, suppose you need to borrow money
that’s different from the sole proprietor’s legal
from your Uncle Al and want to put the loan in
name, this is called a fictitious business name, an
writing. First, you’ll need a promissory note form
assumed business name, or a dba (doing business as).
CHAPTER 1 | CONTRACT BASICS | 9

You should include that different name in your


Formats for Names in Legal Forms
contract. For instance, if Maria Jones of the above
example operates her laundry business under the Type of Legal Entity Identification
name CleanMat Laundry, she should include the Individual/sole John Smith
fictitious name in the contract. The best way to proprietor
do this is to add the fictitious name after the sole Two or more individuals/ John Smith, Jane Jones, and
proprietor’s name and the phrase “doing business sole proprietors Terry Thomson
as,” as in “Maria Jones, doing business as CleanMat Sole proprietor with a John Smith, doing business
Laundry (Buyer).” A sole proprietor who doesn’t fictitious name as John’s Diner
use a fictitious business name can just fill in his or General partnership Smith & Jones, a California
her own name as the buyer. partnership
Likewise, a corporation, an LLC, or a partnership General partnership Smith & Jones, a California
may also use a fictitious business name if for some with a fictitious name partnership doing business
reason the official business name is different than as John’s Diner
the trade name the business holds out to the public. LLC Good News LLC, a
For example, the partnership whose official name is California limited liability
“Adams & James” or the LLC formally organized as company
“XYZ Games, LLC” may do business as “Games & LLC with a fictitious Good News LLC, a
More.” In that case, it should also include the dba, name California limited liability
company doing business as
as in “XYZ Games, LLC, a District of Columbia
John’s Diner
limited liability company doing business as Games
& More (Buyer).” Corporation Modern Time, Inc., a
California corporation
We’ve included a names chart, below, to consult
whenever you need to fill in the names clause in Corporation with a Modern Time, Inc., a
fictitious name California corporation
any form. The chart gives the recommended ­format
doing business as John’s
for completing the names clause. Diner

FORM A partnership’s partnership agreement and an


You can also find the recommended formats LLC’s operating agreement should specify which
for names in the downloadable form Names.rtf. owner or owners have the authority to sign sales
contracts and bind the partnership or LLC, and
should specify how many owners’ signatures are
Signature Clause: Signing a Contract required.
If the buyer is a corporation, an officer—usually
For a contract to be legally binding, you must the president or chief executive officer (CEO)—
obtain the signature of the person or people with signs major contracts. However, the corporate
authority to legally bind each business. A sole bylaws may specify that more than one officer must
proprietor simply signs the contract personally. sign contracts in order to bind the corporation.
For partnerships, LLCs, and corporations, one For minor contracts that are part of a company’s
representative of the business usually signs the routine, daily business, someone who’s less senior
contract on the business’s behalf. Some businesses, than a president, CEO, or manager may be able to
especially general partnerships, may require more sign the contract. Always include the signer’s title
than one owner to sign contracts. (such as “CEO” or “Sales Manager” in the space
10 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS

provided). Make sure that this is your routine


Types of Business Entities business practice, and that the person who signs
the contract has a grant of authority—written
• Sole Proprietorship. A one-owner business
or otherwise—to do so. If a lot is at stake in a
in which the owner is personally liable for all
transaction, and the corporation you’re dealing with
­business debts.
• General Partnership. A business entity formed
intends to have someone other than its president
by two or more people, all of whom are sign a legal document on behalf of the corporation,
personally liable for all partnership debts. When it makes sense to ask to see the ­bylaw or directors’
two or more people are in business together and resolution authorizing the other officer to sign.
haven’t formed a limited partnership, corporation, The parties should sign at least two copies of the
or limited liability company (LLC), they’re treated contract—doing so creates an original document
as a general partnership by law even if they for both parties. (One exception is a promissory
haven’t signed a formal partnership agreement. note. The borrower should sign only one promissory
A partner­ship doesn’t pay federal income taxes; a note, which the lender will keep until the debt is
partner’s share of the profits or losses is reported paid off.) After the contract is complete, each party
on his or her personal tax return. should keep its copy of the document with other
• Limited Partnership. A business entity formed business records or, if the party is an individual, in
by one or more general partners and one or more another safe place.
limited partners. Ordinarily, only the general
­partners are personally liable for the partnership Signature Formats
debts.
• Corporation. A business entity formed by one Signing a document might seem like a simple
or more shareholders. Ordinarily, a shareholder is and obvious task, but you must do it in the proper
not personally liable for the corporation’s debts. format. Let’s consider what format should be used
This is true whether or not the corporation to sign the contract between Maria Jones and
is organized for tax purposes as a regular (C) Clean Times, discussed above. As sole proprietor,
corporation or an S corporation; the two types Maria Jones must begin with (1) her name or her
of corporations differ only in terms of tax treat­ ­fictitious business name, if she has one, followed
ment. The big difference is that the undistributed by (2) the type of business entity it is—here, a sole
income of a regular c­ orporation is taxed at the ­proprietorship—followed by (3) her signature, (4)
corporate level. That’s not true with an S corpo­ her name printed out, (5) her title in the business—
ration; for tax purposes, income and losses pass in this case the owner, and (6) her address, like so:
through to the individual shareholders as if they
were partners in a partnership. Buyer
• Limited Liability Company (LLC). A business
­entity formed by one or more members. Ordinar­ CleanMat
ily, a member is not personally liable for the LLC’s A sole proprietorship
debts and is taxed in the same way as if he or By:
she were a partner (unless the LLC chooses to be Maria Jones
taxed as a corporation). Owner
1234 Lucky Street
White Plains, New York
CHAPTER 1 | CONTRACT BASICS | 11

Signature Formats

Sole proprietorship without fictitious name: Corporation with fictitious name:


Dated: [Corporation name] ,
By: a [State] corporation doing business as
[Name of owner] [Fictitious name]
[Address] [Address]

(repeat this block for multiple signers)


Sole proprietorship with fictitious name:
Dated:
Dated:
By:
By: [Name of signer]
[Name of owner] , doing business as [Fictitious name]
[Title of signer]
[Address]

Limited liability company without fictitious name:


General partnership without fictitious name: [LLC Name] ,
[Partnership name] ,
a [State] limited liability company
a [State] partnership [Address]
[Name of owner]
[Address] (repeat this block for multiple signers)
Dated:
(repeat this block for multiple signers)
By:
Dated: [Name of signer]
By: [Title of signer]
[Name of signer]
[Title of signer]
Limited liability company with fictitious name:
[LLC Name] ,
General partnership with fictitious name:
a [State] limited liability company doing business as
[Partnership name] , [Fictitious name]
a [State] partnership doing business as [Address]
[Fictitious name]
[Address] (repeat this block for multiple signers)
Dated:
(repeat this block for multiple signers) By:
Dated: [Name of signer]
By: [Title of signer]
[Name of signer]
[Title of signer]

Corporation without fictitious name:


[Corporation name] ,a [State] corporation
[Address]

(repeat this block for multiple signers)


Dated:
By:
[Name of signer]
[Title of signer]
12 | LEGAL FORMS FOR STARTING & RUNNING A SMALL BUSINESS

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

Personal Guarantee of a Contract—Single Guarantor

In consideration of [name of other party]


signing the above contract, I personally guarantee the performance of all obligations of [name of
corporation or LLC] in the above contract.

Dated:
Signature:
Printed name:
Address:

Personal Guarantee of a Contract—Two or More Guarantors

In consideration of [name of other party]


signing the above contract, with [name of corporation or LLC]
we jointly and individually guarantee the performance of all obligations of [name of corporation or LLC]
in the above contract.

Dated:
Signature:
Printed name:
Address:

Dated:
Signature:
Printed name:
Address:

Personal Guarantee of a Promissory Note—Single Guarantor

In consideration of [name of lender] lending funds to


[name of corporation or LLC] , I personally guarantee the timely payment of the above promissory note.

Dated:
Signature:
Printed name:
Address:
CHAPTER 1 | CONTRACT BASICS | 15

Personal Guarantee of a Promissory Note—Two or More Guarantors

In consideration of [name of lender]


lending funds to [name of corporation or LLC] ,
we jointly and individually guarantee the timely payment of the above promissory note.

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

you deliver notice in one of the ways set out in Modification


this paragraph (in person, by certified mail, or by
overnight courier), since this is how you and the After you’ve signed your agreement, from time to
other party have agreed to get in touch with each time you and the other party to the contract may
other. Generally, you’ll fill in your address by your discuss various aspects of your agreement and
signature at the end of the contract. even talk about changing some of its provisions.
To prevent a casual conversation with the other
party from turning into a full-scale amendment
Governing Law
of the agreement, the modification clause requires
Although you and the other party to your contract any amendment to the contract to be in writing
probably won’t end up in court over your contract, and signed by both of you. That way, you and the
it makes sense to designate which state’s law will other party can make sure you’ve thought about the
apply to the contract before you get into a dispute. changes and agreed to them.
If you don’t choose a state now, you might waste
time fighting over this issue later. Usually, you and Waiver
the other party to the contract will be in the same
state, so just fill in that state. Failing to enforce a right you have under a contract
If you and the other party are located in different can sometimes cause you to lose (waive) that right.
states, designating the governing law is even more Your agreement attempts to prevent that from
important. If you don’t designate a state to govern happening by requiring all parties to agree in
your agreement, you could spend precious time advance that if one of them doesn’t enforce a right,
­arguing over the law that will apply to your contract, it doesn’t mean that party has permanently given
instead of trying to resolve the actual dispute. up that right.
If you can negotiate it, it’s usually advantageous For example, if the buyer is late on an install­
for you to have the laws of your home state ment payment and the seller doesn’t immediately
govern an agreement. This is because every state try to terminate the contract for breach, this clause
has different laws regarding general contract says that the seller isn’t prevented from exercising
interpretation, and you and your attorney will its rights under the contract at a later time.
probably be most familiar with the laws of your
home state.
CAUTION
Clauses like this don’t always work. This
Counterparts clause isn’t foolproof. A judge could ignore it and infer
Counterparts is legal jargon for identical copies of from a party’s behavior that it has permanently waived
a document. This clause allows you to send copies a right. For example, if the buyer is consistently three
of the contract to the other party or parties, asking days late with every installment payment for three years,
them to sign and return the signature page to you. a judge may not allow the seller to suddenly terminate
When you put the other signature page(s) together the contract for breach. To avoid this, if the other party
with your signature page, you have a complete set misses an obligation or violates a term of the contract,
of signatures that makes your copy an original and send a letter saying you are willing to overlook the
fully signed document. missed obligation or violation this time, but that you’re
going to enforce your rights in the future.
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—— of cousins, different customs as to the, 88 sq., 91; forbidden,
89, 90, 91, 92, supposed to be unfruitful, 92; expiation for the,
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Marriages, consanguineous, question as to the results of, 95 sq.
Masai, the, of British East Africa, 81; of German East Africa, 105
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Morocco, superstitions concerning granaries in, 56 sq.
Mosaic law, punishments for sexual offences under the, 64
Mother, incest with a, 51, 61; and son, ceremonial avoidance
between, 85, 86, 87
Mother-in-law, ceremonial avoidance of, 75 sqq., 86 sq., 90 sq.
Mount Elgon, 123
Mourning customs of widows and widowers, 142 sqq.
Moxos Indians of Bolivia, 106
Mukjarawaint tribe of Victoria, 74
Murderer, rules observed by pardoned, 126
Murderers, their precautions against the ghosts of their victims, 117
sqq.
Mutilation of corpses in order to disable the ghosts, 132 sq., 134,
136, 137; of the dying or dead, 141

Nails used to prevent ghosts from walking, 133


Names of kings sacred, 10
Nandi, the, of British East Africa, 14, 56, 66, 118; curses among the,
40 sq.
Natchez Indians of North America, 124
Natural inequality of men, 166 sq.
Nature, why illicit relations between the sexes are thought to disturb
the balance of, 99 sqq.
—— the Sphinx, 102
Nebuchadnezzar, the king, quoted, 37 sq.
Nepal, 138
Nets to catch ghosts, 139
New Britain, 109; taboo in, 26 sq.
—— Guinea, British, 125, 147; Dutch, 131; German, 82, 124, 127,
131
—— Hebrides, 86
—— Ireland, 89, 90
—— Mecklenburg, 89
—— South Wales, 74
—— Zealand, authority of chiefs in, 7 sqq. Nias, the island of, 46 sq.;
curses in, 34
Niece, incest with, 51, 53
Niger, tribes of the Lower, 119
Nile, the Upper, 57
Ninib, Babylonian god, 38
Nuru, the spirit of the slain, 121
Nusku, Babylonian god, 38

Oaths and imprecations as preservers of property, 24 sqq. See also


Curses
Obeah man, magician, 42
Obi, magic, 42
Oedipus, the incest of, 61
Ojèbways, their modes of keeping off ghosts, 139 sq.
Omaha Indians, 132 sq.; their customs as to pardoned murderers,
126
Opinion and action, their relative values for society, 155
Orang Glai, the, savages of Annam, 46
Oraons of Bengal, their fear of the ghosts of women dying in
childbed or pregnancy, 134
Oregon, Chinook Indians of, 126
Orestes, the matricide, 114, 115, 117, 118, 119, 126
Orinoco, the, 112
Ottawa Indians, 131
Ovakumbi, a tribe of Angola, 108
Ovambo, a Bantu people of South-West Africa, 80 sq.

Pacific, first exploration of the, 173


Paestum, the temples at, 170
Paint-house, the, 55
Pamali, taboo, 27
Papuans of New Guinea, 131; of Issoudun, 147
Parents-in-law, ceremonial avoidance by man of his future, 81, 83
Parricide, Roman punishment of, 52; guilt of, 61
Pasemhers, a tribe of Sumatra, 69
Pasir, a district of Borneo, 51
Patagonians, their fear of the dead, 111 sqq.
Peasantry of Europe, their intellectual savagery, 170
Pemali, taboo, 27
Pepper put in eyes of corpse to blind ghost, 133
Perham, J., 47
Persephone, 36
Peru, the Yncas of, 15 sq., 173
Petara, Dyak name for deity, 47
Pig’s blood used in ceremonies of purification, 116 sq.
Pigs used in expiatory ceremonies, 44 sqq.
Physical causation, false notions of, 100
—— infection supposed to be spread by unchaste persons, 109
—— relationship supposed to exist between adulterer and injured
husband, 104 sq.
Plato on sanctity of landmarks, 37
Pollution, ceremonial, 93, 105; incurred by homicide, 115 sqq., 128
——, dangerous, supposed to be incurred by unchastity, 109
Polynesia, authority of chiefs in, 7 sqq.; taboo in, 20 sqq.
Pomali, taboo, 27
Pontianak, ghost of woman who died in childbed, 137 n.
Precautions taken by homicides against the ghosts of their victims,
117 sqq., 123 sqq.; against the ghosts of bad people, 132 sq.;
against ghosts of women dying in pregnancy or childbed, 133
sqq.; taken by widows and widowers against the ghosts of their
spouses, 142 sqq.
Prehistoric ages, imperfections in the records of, 171 sq.
Primæval man unknown, 163 sq.
Primitive, relative sense in which the word is applied to existing
savages, 163 sq.
Private property, superstition as a prop of, 20 sqq.
Propagation of animals and plants supposed to be affected by the
relations of the human sexes, 99 sqq.
Property, superstition as a support of private, 20 sqq.; of the dead
destroyed, 111 sq., 135
Psanyi, 122
Punans, the, of Borneo, 50
Punishments, severe, for sexual offences, 63 sqq., 96 sqq.
Punjaub, the, 133
Purification for unchastity by means of blood, 44 sqq.; for unchastity
by means of water, 109; for homicide, 114, 115 sqq., 120 sqq.,
123 sqq.; and capital punishment, 151 sq.

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

Sacred chiefs, 7 sqq.


—— fig-tree among the Akikuyu, 128 sq.
—— fish, 36
Sacredness of chiefs in Polynesia, 7 sqq.
Sahagun on the natives of Mexico, 173
St. Patrick, canon of, 17
Samoa, superstition as a preserver of property in, 24 sqq.
Samoan taboos, 25 sq.
Sarah and Abraham, 60 sq.
Sarawak, Hill Dyaks of, 11 sq., 48
Savage, the, a human document, 172 sq.; the passing of the, 174
sq.
Savage horror of sexual irregularities, suggested reason for, 101
Savagery, civilization evolved out of, 162; importance of the study of,
162 sq., 172 sqq.; intellectual, of European peasantry, 170
Savages of to-day primitive only in a relative sense, 163 sq.
Saxons, their punishment of sexual offences, 97
Scapegoat for ghosts, 141 sq.
Scarecrows for ghosts, 139
Scepticism, religious, undermines foundations of society, 7
Science of man, 159 sq.
——, the temple of, 161
Scrofula, touching for, 17 sq.
Scythians drank the blood of friends and foes, 118
Sea-pike taboo, 25
Seclusion of homicides, 114 sq., 120, 121 sq., 124, 125 sqq.
Semendo, a district of Sumatra, 68
Servius Tullius, King, 61
Sexual communism, era of, 164 sq.
—— immorality supposed to be injurious to the culprits themselves
and to their relations, 102 sqq.; superstitions as to, 110
—— morality enforced by superstition, 44 sqq.; change in the
theoretical basis of, 101
—— offences punished severely, 63 sqq., 96 sqq.; reason why
savages punish these offences severely, 99 sqq.
“Shaking tubercule,” 32
Shans, the, of Burma, 119, 134
Sheep, expiatory sacrifice of, 92, 93
Shushwap Indians of British Columbia, mourning customs of the,
142 sq.
Siam, 32
Sibuyaus, the, of Sarawak, 48
Sibylline Books, 173
Sickness caused by evil spirits or sorcerers, 141
“Sickness of relationship,” 76 sq.
Sierra Leone, 42
Similarity of the human mind in all races, 172
Sister, incest with a, 51, 54, 59, 60 n. 1, 62, 67, 68, 105
Sisters and brothers, mutual avoidance of, 77
Slave Coast, the, 41
Slavery in England, 169
Slavs, punishment of sexual offences among the Southern, 97 sq.
Slayers fear the ghosts of their victims, 113 sqq.
Sle, pollution incurred by unchastity, 109
Smyrna, 36
Social anthropology, the scope of, 157 sqq.
Society, concerned with conduct, not opinion, 155; ultimately
controlled by knowledge, 167; sapped by superstition, 170; its
surface in perpetual motion, 171
Sociology, 160
Sofala, the king of, 13, 14
Son-in-law, ceremonial avoidance of, 79 sq.
Sophocles on Oedipus, 61
Sphinx, riddles of the, 102
State, duty of the, in regard to anthropology, 175 sq.
Stinks to keep off ghosts, 139
Stoning as a punishment of sexual offences, 64, 97 sq.
Sulka, the, of New Britain, 109
Sumatra, 46, 67, 68, 69, 82, 109
Sun, Yncas descended from the, 15
Supernatural powers attributed to chiefs, 6 sqq.
Superstition, baneful effects of, 3; a plea for, 3 sq., 154 sq.; as a prop
of government, 6 sqq.; as a prop of private property, 20 sqq.; as
a prop of marriage, 44 sqq.; as a prop to the security of human
life, 111 sqq.; heavy toll paid to, 113; services which superstition
has rendered to humanity, 154 sq.; at the bar, 155 sq.; the creed
of the laggards in the march of intellect, 168 sq.; a danger to
society, 170; the religion of a past generation, 170 sq.
Superstitions either public or private, 169; the crudest, survive
longest, 170 sq.
Superstitious fear of contact with Maori chiefs, 9 sq.
Surface of society in perpetual motion, 171
Survivals of savagery in civilization, 166
Swedes, the ancient, 16
Taboo as a support of chiefs, 7 sqq.; as a prop of private property, 20
sqq.; (tambu) in Melanesia, 26 sq.
Tabooed, homicides, 121
Tahiti, sacredness of kings of, 10 sq.
Tamanaques, the, of the Orinoco, 112
Tambu (taboo) in Melanesia, 26 sq.
Tapu (taboo) among the Maoris, 20 sqq.
Tattooing of homicides, 121
Taylor, Rev. Richard, 8
Ternate, 54
Thahu, ceremonial pollution, 93, 105, 115, 128
Theal, G. McCall, quoted, 91
Theoretical basis of sexual morality, 101
Thieves cursed, 34 sqq.
Thompson Indians of British Columbia, mourning customs of the,
144 sq.
Thomson, Basil, quoted, 7
Thomson, J. Arthur, quoted, 95 sq.
Thonga tribe of South-East Africa, 57, 80, 92, 104; their purification
of homicides, 121 sq.
Thorn bushes to keep off ghosts, 142 sq., 144, 145
Thunder taboo, 26
Tigers, plague of, a punishment for sexual offences, 45, 46
Timor, taboo in, 27
Togoland, 142
Tololaki, the, of Central Celebes, 53
Tomori, the, of Central Celebes, 52
Tonga, sacredness of chiefs in, 10; taboo in, 26
Tonquin, 33
Toradjas of Central Celebes, 12, 29, 30, 122; their fear of the ghosts
of the slain, 129
Torture to extract confession, 64 sq.
Touched, chiefs and kings not to be, 9, 11
Touching for scrofula, 17 sq.
Traitors disembowelled in England, 169
Travail pangs supposed to be aggravated by adultery, 104
Travancore, 132
Trembling thought to be caused by contact with certain relations, 77,
90
Troezen, purification of Orestes at, 115
Tsetsaut Indians of British Columbia, mourning customs of the, 143
Tubercule, the shaking, 32
Tunguses, their burial customs, 137, 138
Turner, Dr. George, quoted, 24 sq., 26
Tylor, Sir E. B., 159

Ulcer taboo, 25 sq.


Unchastity, supposed physical infection of, 109
United States of America, their Bureau of Ethnology, 175
Universities, the function of the, 175
Unmarried persons, disastrous effects supposed to flow from sexual
intercourse between, 44, 46, 47, 48, 50, 51, 55, 57, 63, 65, 96

Vancouver Island, 143


Victoria, aborigines of, 71 sq.
—— Nyanza, Lake, 78
Voyages to the South Seas, 173

Wagogo, the, of German East Africa, 92, 106


Wakelbura tribe of Queensland, 72
Wallace, A. R., quoted, 27, 70
Wanigela River, 125
Wanika, the, of East Africa, 38
War, a sacred duty, 129; wives expected to be faithful during their
husbands’ absence at the, 106 sq.
Warfare, mimic, conducted by women and children at home, 129
Washamba, the, of German East Africa, 106
Water ordeal, 107
Wawanga, the, of British East Africa, 123
Weeks, Rev. John H., 85 n. 1; quoted, 75 sq., 128
Welsh saying as to rain, 54 n. 2
West Indies, charms to protect property in the, 42 sq.
Westermarck, Dr. Edward, 32, 56
White-shark taboo, 25
Widows and widowers, precautions taken by them against the
ghosts of their spouses, 142 sqq.
Wife of wife’s brother, ceremonial avoidance of, 80
Wife’s mother, ceremonial avoidance of, 75 sqq., 86 sq., 90 sq.
Witches burned in England, 169
Women dying in pregnancy or childbed, fear of their ghosts, 133 sqq.
Wotjobaluk tribe of Victoria, 74

Yabim, the, of German New Guinea, 127, 131


Yncas of Peru, superstitious veneration for the, 15 sq.
Yucatan, Indians of, 83
Yuin tribe of New South Wales, 74

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.

104 sq., note.


9.3 W. Brown, New Zealand and its Aborigines (London, 1845), p.

76. Compare Old New Zealand, by a Pakeha Maori (London, 1884),


pp. 96 sq.
10.1 Rev. R. Taylor, op. cit. p. 164.
10.2 Rev. R. Taylor, op. cit. pp. 164, 165.
10.3 W. Mariner, Account of the Natives of the Tonga Islands,
Second Edition (London, 1818), i. 141 sq. note, 434, note, ii. 82 sq.,
222 sq.
10.4 W. Ellis, Polynesian Researches, Second Edition (London,
1832-1836), iii. 108.
11.1 W. Ellis, op. cit. iii. 101 sq.; J. Wilson, Missionary Voyage to
the Southern Pacific Ocean (London, 1799), pp. 329 sq.
11.2 Zeitschrift für allgemeine Erdkunde (Berlin), vi. (1856) pp. 398
sq.; F. T. Valdez, Six Years of a Traveller’s Life in Western Africa
(London, 1861), ii. 251 sq.
11.3 W. W. Skeat, Malay Magic (London, 1900), pp. 23 sq.
11.4 W. W. Skeat, op. cit. p. 36.
12.1 Hugh Low, Sarawak (London, 1848), pp. 259 sq.
12.2 N. Adriani en Alb. C. Kruijt, De Bare’e-sprekende Toradja’s van
Midden-Celebes, i. (Batavia, 1912) pp. 130 sq.
12.3 For evidence see The Magic Art and the Evolution of Kings, i.
342 sqq., 392 sqq.
13.1 Proyart’s “History of Loango, Kakongo, and other Kingdoms in

Africa,” in John Pinkerton’s Voyages and Travels (London, 1808-


1814), xvi. 577. Compare O. Dapper, Description de l’Afrique
(Amsterdam, 1686), pp. 335 sq.
13.2 “The Strange Adventures of Andrew Battel,” in J. Pinkerton’s
Voyages and Travels, xvi. 330.
14.1 J. Dos Santos, “Eastern Ethiopia,” chapters v. and ix., in G.

McCall Theal’s Records of South-Eastern Africa, vii. (1901) pp. 190


sq., 199.
14.2 J. Dos Santos, op. cit. pp. 194 sq.
14.3 A. C. Hollis, The Nandi, their Language and Folk-lore (Oxford,

1909), pp. 49 sq.


15.1 C. P. Tiele, History of the Egyptian Religion (London, 1882),

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,

1886), p. 217 (Sacred Books of the East, vol. xxv.).


16.3 The Laws of Manu, ix. 246 sq., translated by G. Bühler, p. 385.
16.4 Homer, Odyssey, ii. 409, iv. 43, 691, vii. 167, viii. 2, xviii. 405;
Iliad, ii. 335, xvii. 464, etc.
16.5 Homer, Odyssey, xix. 109-114.
16.6 Ammianus Marcellinus, xxviii. 5. 14.
17.1 Snorro Sturleson, The Heimskringla, or Chronicle of the Kings

of Norway, translated by S. Laing (London, 1844), saga i. chapters


18 and 47, vol. i. pp. 230, 256.
17.2 P. W. Joyce, Social History of Ancient Ireland (London, 1903),
i. 56 sq.; J. O’Donovan, The Book of Rights (Dublin, 1847), p. 8,
note.
17.3 S. Johnson, Journey to the Western Islands, pp. 65 sq. (The
Works of Samuel Johnson, LL.D., London, 1825, vol. vi.).
17.4 J. G. Campbell, Superstitions of the Highlands and Islands of
Scotland (Glasgow, 1900), p. 5.
17.5 W. G. Black, Folk-Medicine (London, 1883), pp. 140 sqq. See
further The Magic Art and the Evolution of Kings, i. 368 sqq.; and
especially Raymond Crawfurd, The King’s Evil (Oxford, 1911), which
contains a full history of the superstition from the eleventh century
onwards, authenticated by documentary evidence.
18.1 W. Mariner, An Account of the Natives of the Tonga Islands,
Second Edition (London, 1818), i. 434, note.
18.2 Proyart’s “History of Loango, Kakongo, and other Kingdoms in
Africa,” in J. Pinkerton’s Voyages and Travels, xvi. 573.
18.3 Raymond Crawfurd, The King’s Evil, pp. 11 sqq., 18 sqq.
18.4 J. Boswell, Life of Samuel Johnson, Ninth Edition (London,
1822), i. 18 sq.
18.5 Raymond Crawfurd, The King’s Evil, pp. 144 sqq., 159 sqq.
Chapter III Notes
21.1 Old New Zealand, by a Pakeha Maori (London, 1884), pp. 94-
97, compare id. p. 83.
21.2 A. S. Thomson, The Story of New Zealand (London, 1859), i.
103. Compare E. Dieffenbach, Travels in New Zealand (London,
1843), ii. 105: “The breaking of the tapu, if the crime does not
become known, is, they believe, punished by the atua, who inflicts
disease upon the criminal; if discovered, it is punished by him whom
it regards, and often becomes the cause of war.”
22.1 W. Brown, New Zealand and its Aborigines (London, 1845).
pp. 12 sq.
22.2 Old New Zealand, by a Pakeha Maori (London, 1884), p. 97.
23.1 Rev. R. Taylor, Te Ika A Maui, or New Zealand and its

Inhabitants, Second Edition (London, 1870), pp. 167, 171.


23.2 A. S. Thomson, The Story of New Zealand (London, 1859), i.

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

(Barmen, 1905), p. 34.


36.1 Edwin H. Gomes, Seventeen Years among the Sea Dyaks of

Borneo (London, 1911), pp. 64-66.


36.2 (Sir) Charles Thomas Newton, Essays on Art and Archaeology
(London, 1880), pp. 193 sq.
36.3 G. Dittenberger, Sylloge Inscriptionum Graecarum2 (Leipsic,
1898-1901), vol. ii. pp. 284 sq., No. 584; Ch. Michel, Recueil
d’Inscriptions Grecques (Brussels, 1900), p. 624, No. 728. The
goddess was probably the Syrian Atargatis or Derceto, to whom fish
were sacred (Xenophon, Anabasis, i. 4. 9). For more examples of
these ancient Greek curses, see Ch. Michel, op. cit., pp. 877-880,
Nos. 1318-1329. Compare W. H. D. Rouse, Greek Votive Offerings
(Cambridge, 1902), pp. 337 sqq.
37.1 (Sir) C. T. Newton, Essays on Art and Archaeology, p. 195.
37.2 Demosthenes, De Halonneso, 40.
37.3 Plato, Laws, viii. 9, pp. 842 sq.
37.4 Festus, s.v. “Termino,” p. 368, ed. C. O. Müller (Leipsic, 1839);
Varro, De lingua latina, v. 74; Dionysius Halicarnasensis, Antiquitates
Romanae, ii. 74. As to Terminus, the Roman god of boundaries, and
his annual festival the Terminalia, see L. Preller, Römische
Mythologie3 (Berlin, 1881-1883), i. 254 sqq.; G. Wissowa, Religion
und Kultus der Römer2 (Munich, 1912), pp. 136 sq.
37.5 Deuteronomy, xxviii. 17.
37.6 C. H. W. Johns, Babylonian and Assyrian Laws, Contracts and
Letters (Edinburgh, 1904), p. 191.
38.1 R. W. Rogers, Cuneiform Parallels to the Old Testament
(Oxford, preface dated 1911), pp. 390-392.
38.2 David Livingstone, Missionary Travels and Researches in
South Africa (London, 1857), p. 285.
39.1 Charles New, Life, Wanderings, and Labours in Eastern Africa
(London, 1873), p. 106.
39.2 John H. Weeks, Among Congo Cannibals (London, 1913), pp.
310 sq.
39.3 P. Amaury Talbot, In the Shadow of the Bush (London, 1912),
p. 296.
40.1 Travels of an Arab Merchant [Mohammed Ibn-Omar El Tounsy]
in Soudan, abridged from the French by Bayle St. John (London,
1854), pp. 69-73.
41.1 A. C. Hollis, The Nandi, their Language and Folk-lore (Oxford,
1909), pp. 36, 37.
41.2 Proyart’s “History of Loango, Kakongo, and other Kingdoms in
Africa,” in J. Pinkerton’s Voyages and Travels (London, 1808-1814),
xvi. 595.
41.3 Rev. J. Leighton Wilson, Western Africa (London, 1856), pp.
275 sq.
42.1 A. B. Ellis, The Ewe-speaking Peoples of the Slave Coast of
West Africa (London, 1890), pp. 91 sq. Compare id., The Yoruba-
speaking Peoples of the Slave Coast of West Africa (London, 1894),
p. 118.
42.2 Thomas Winterbottom, An Account of the Native Africans in
the Neighbourhood of Sierra Leone (London, 1803), pp. 261 sq.
43.1 Bryan Edwards, History, Civil and Commercial, of the British
West Indies, Fifth Edition (London, 1819), ii. 107-111.
Chapter IV Notes
45.1 Rev. F. Mason, D.D., “On Dwellings, Works of Art, Laws, etc.,
of the Karens,” Journal of the Asiatic Society of Bengal, New Series,
xxxvii. (1868) part ii. No. 3, pp. 147 sq. Compare A. R. McMahon,
The Karens of the Golden Chersonese (London, 1876), pp. 334 sq.
45.2 T. C. Hodson, “The Genna amongst the Tribes of Assam,”
Journal of the Anthropological Institute, xxxvi. (1906) p. 94.
45.3 Lieutenant Thomas Shaw, “On the Inhabitants of the Hills near
Rajamahall,” Asiatic Researches, Fourth Edition, iv. (1807) pp. 60-
62.
46.1 Major P. R. T. Gurdon, The Khasis (London, 1907), pp. 94,
123.
46.2 É. Aymonier, “Notes sur l’Annam,” Excursions et
Reconnaissances, x. No. 24 (Saigon, 1885), pp. 308 sq.
46.3 J. B. Neumann, “Het Pane en Bilastroomgebied op het eiland
Sumatra,” Tijdschrift van het Nederlandsch Aardrijkskundig
Genootschap, Tweede Serie, dl. iii., afdeeling, meer uitgebreide
artikelen, No. 3 (Amsterdam, 1886), pp. 514 sq.; M. Joustra, “Het
leven, de zeden en gewoonten der Bataks,” Mededeelingen van
wege het Nederlandsche Zendelinggenootschap, xlvi. (1902) p. 411.
47.1 H. Sundermann, Die Insel Nias und die Mission daselbst
(Barmen, 1905), pp. 34 sq., 37, 84. Compare A. Fehr, Der Niasser
im Leben und Sterben (Barmen, 1901), pp. 34-36; Th. C. Rappard,
“Het eiland Nias en zijne bewoners,” Bijdragen tot de Taal- Land- en
Volkenkunde van Nederlandsch-Indië, lxii. (1909) pp. 594, 596. The
death penalty for these offences has been abolished by the Dutch
Government, so far as it can make its arm felt in the island.
47.2 Rev. J. Perham, “Petara, or Sea Dyak Gods,” Journal of the
Straits Branch of the Royal Asiatic Society, No. 8, December 1881,
p. 150; H. Ling Roth, The Natives of Sarawak and British North
Borneo (London, 1896), i. 180. Petara is the general Dyak name for
deity. The common idea is that there are many petaras, indeed that
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