Scottish National Dictionary (1700–)
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First published 1952 (SND Vol. III).
This entry has not been updated since then but may contain minor corrections and revisions.
COUNT AND RECKONING, n.phr. Sc. law: a form of process calling on the defender to produce a full statement of his accounts and to pay any balance due (Sc. 1890 Bell Dict. Law Scot. 252).
