Because most people, including bureaucrats and administrators, both in business and in government agencies, are ignorant (or suspicious) of the validity of the Usage name changes. 这是由于包括官僚和管理人员在内的大多数人 – 不问是在工商界还是在政法机关工作的-对变更姓名的“使用”法的有效性一无所知或缺乏信任。

The common law thinks only of persons (whether natural or artificial) as bearers of rights and duties. 普通法只把人（无论是自然人还是法人）看成是权利和义务承受者。 It cannot for example look upon land or an idol or an animal, viewed as such, as having rights or duties. 例如，普通法不能把土地、崇拜物或动物等，看成是享有权利或负担义务的主体。

The principles of ‘legal entity’ and ‘perpetual succession’ apply, whereby the joint stock company is deemed to be a distinct legal person, able to hold property and carry business in its own name, irrespective of the particular persons who may happen to be the owners of its shares from time to time. 由于“法律实体”原则和“不断延续”原则的运用，股份有限公司被认为是独立的法人，能以公司本身的名义持有财产并开展业务，而不问在不同时间内其股东是哪些人。

In order to prevent the possibility of a person having no residence anywhere because of differing foreign and domestic legislation, both the Income Tax Act and the Net Wealth Tax provide that a taxpayer who has left the Netherlands to take up residence elsewhere, but returns to reside within a period of one year, without having established residence abroad, shall be deemed to have remained in this country. 为了防止有人因国内外立法各不相同而可能在世界上没有任何住所，《所得税法》和《净财富税法》都规定：纳税人离开荷兰出国居住后1年内回国居住而又未在国外设立居住处所者必须视为一向居留在国内。

It is relatively difficult to appreciate fully the economic nature of foreign exchange levies. 要充分体会外汇税收的经济性质是比较困难的。

Two forms of tax on foreign exchange transactions are especially well known in the third world – compulsory foreign exchange levies and advance import deposits. 在第三世界，有两种形式的外汇交易税是人们所特别熟悉的——强制外汇和进口预付保证金。

There is less balancing of domestic against foreign public interests in tax cases. 在税务案件中，本国公共利益与外国（州）公共利益之间的平衡较少。

Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U.S. taxation, no matter where the income is earned. 一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。

The corporate income tax is next, followed by excise taxes. 其次，便是公司（法人）所得税；再次，则为消费税。The principal source of federal revenue is the individual income tax, which accounts for close to one half. 联邦税收的主要来源是个人所得税 – 几乎占50%。

There are no licenses required to publish news, so there is no licensing control over the dissemination of news and information. 出版新闻不必经过许可，从而对新闻和信息的发布也就没有什么许可管理制度。

Of course, there are broadcasting licenses, but they are not gained or lost by the publication of a news story. 当然，广播许可制是有的，但这种许可执照的取得或丧失同发布某一项新闻报道毫无联系。

By and large, it is perfectly permissible to do what a competitor does, provided that no specially protected rights are involved, such as patents are trademarks. 一般地说，做竞争对手所做的事，是完全允许的；但以不涉及诸如专利与商标等得到特别保护的权利者为限。

But a breach of §1 may nevertheless be involved under certain circumstances, for example, where a person systematically imitates another’s products, latches on to his brainwaves, or exploits his good reputation by echoing his publicity or aping the get-up of his goods. 尽管如此，在一定情况下仍可发生违反本法第1条的情事，如下列情况所示：故意仿效他人产品；获取他人的灵感妙想；步他人的后尘作人云亦云的宣传以猎取他人的声誉；或模仿他人商品的外观。

In a companion decision, the Supreme Court held that state law cannot hold a copier accountable in damages for failure to label or otherwise identify his goods, unless his failure to do so violates a state law requiring such labeling or other steps to prevent confusion. 在一个姊妹判决中，最高法院认为：州法不能责成仿制者对其未能以标签或其他方式标明其产品承担责任；但州法规定为防止鱼目混珠必须贴上这种标签或采取其他办法而仿制者未能照办因而违反州法者，不在此限。