Dividend: Proportionate distribution of profits made by a company in the form of a money payment to shareholders. Dividends are declared by the board of directors at the annual general meeting. The shareholders decide the dividend at the meeting, but it must not exceed the directors” recommendation.

Domicile: A person”s fixed and permanent residence a place to which, even if he is temporarily absent, he intends to return. Legally, a person may have many residences or several nationalities, but only one domicile.

Dominant tenement: Property or land that benefits from, or has the advantage of, an easement, such as a right of way.

Donatio mortis causa: (Latin: gift due to death) Gift made by a dying person with the intent that the person receiving the gift shall keep it if the donor dies from his existing complaint. Such a gift is excluded from the estate of the deceased, as the property is automatically conveyed on the donor”s death.

Donee: Beneficiary of a trust or person given a power of appointment.

Donor: Person who gives property for the benefit of another, usually through a trust. Sometimes referred to as a “settlor.” Also used to describe the person who signs a power of attorney.

Duces tecum: (Latin: bring with you) Type of subpoena which requires a person to appear before a court with specified documents or other evidence.

Duress: Threats or force preventing – or forcing – a person to act other than in accordance with free will. A contract signed under duress is voidable at the option of the person forced to sign it. Duress may invalidate a marriage.

Easement: A right over a neighbour”s land or waterway. An easement is a type of servitude. For every easement, there is a dominant and a servient tenement, or piece of land . Rights-of-way are the most common easements, but others include the right to tunnel under another”s land, to emit smoke or fumes, to access a dock and to use a well. An easement that is not used for a long time may be lost.

Emolument: Wages, benefits or profits received as compensation for holding office or employment.