Inari, wood figurine, Tokugawa period (1603-1867); in the Musee Guimet, Paris
COURTESY OF THE MUSEE GUIMET, PARIS
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inch ► India I 933
inch Unit of measure equal to 1/36 yard and since 1959 defined officially as 2.54 cm (see metre). David I of Scotland (c. 1150) defined the inch as the breadth of a man’s thumb at the base of the nail; usually the thumb breadths of three men—one small, one medium, and one large—were added and then divided by three. During the reign of England’s Edward II, the inch was defined as “three grains of barley, dry and round, placed end to end lengthwise.” At various times it has also been defined as the combined lengths of 12 poppy seeds. See also foot; International System of Units; measurement; metric system.
In'chdn Vin-.chaM or Incheon formerly Jinsen Vjin-.senX or Chemulpo \j3-'mul-po\ Seaport city (pop., 2002 est.: 2,596,102), South Korea, near Seoul. A fishing port since the 14th century, it was a Korean treaty port in 1883 and developed as an international commercial port before the Japanese occupation (1910—45). During the Korean War it was the site of a successful UN troop landing in 1950. It now has metropoli¬ tan city (provincial) status. Its industries produce iron and steel, glass, chemicals, and lumber.
inch worm See looper
incidental music Music composed to accompany a play. The practice dates back to ritualistic Greek drama, and it is thus connected to the use of music in other kinds of ritual. Sometimes limited to the role of intro¬ duction or interlude (setting a mood or a historical period, for example), it may also accompany spoken dialogue (see melodrama). Film and tele¬ vision music is sometimes considered incidental music.
Inclan, Ramon Maria del Valle- See Ramon Maria del Valle-InclAn
income statement In accounting, the activity-oriented financial state¬ ment issued by businesses. Covering a specified time, such as three months or one year, the income statement is a summary of revenues and expenses. It also lists gains and losses from other transactions, such as the sale of assets or the repayment of debt. Standard accounting rules govern the procedures for recording each item.
income tax Levy imposed by public authority on the incomes of per¬ sons or corporations within its jurisdiction. In nations with an advanced system of private enterprise, income taxes represent the chief source of government revenue. Income tax levied on individuals or family units is known as personal income tax. In 1799 Britain enacted a general income tax to finance the Napoleonic Wars. In the U.S. an income tax was first tried during the Civil War; the Supreme Court held it to be constitutional in 1881 but declared another income tax unconstitutional in 1894. In 1913 the 16th Amendment to the Constitution made the personal income tax permanent. The fairness of personal income taxation is based on the premise that one’s income is the best single index of one’s ability to con¬ tribute to the support of the government; most personal income taxes are conceived on the theory that when people’s financial circumstances dif¬ fer, their tax liabilities should also differ. Thus U.S. income taxes are pro¬ gressive TAXes, falling more heavily on those who earn more money, and individual income tax deductions are allowed for items such as interest paid on home mortgage debt, unusual medical expenses, philanthropic contributions, and state and local income and property taxes. Enforcement has been facilitated by withholding the tax from wages and salaries. See also CAPITAL GAINS TAX; CAPITAL LEVY; CORPORATE INCOME TAX; REGRESSIVE TAX; SALES
tax; value-added tax.
incomes policy Collective governmental effort to control the incomes of labour and capital, usually by limiting increases in wages and prices. The term often refers to policies directed at the control of inflation, but it may also indicate efforts to alter the distribution of income among workers, industries, locations, or occupational groups. See also wage-price control.
incontinence Inability to control excretion. Starting and stopping uri¬ nation relies on normal function in pelvic and abdominal muscles, dia¬ phragm, and control nerves. Babies’ nervous systems are too immature for urinary control. Later incontinence may reflect disorders (e.g., neural tube defect causing “neurogenic bladder”), paralysis of urinary system muscles, long-term bladder distension, or certain urogenital malforma¬ tions. Weak pelvic muscles can allow small urine losses on coughing or sneezing (“stress incontinence”). Uncontrolled defecation can result from spinal or bodily injuries, old age, extreme fear, or severe diarrhea. See also ENURESIS.
incubus and succubus Demons (male and female, respectively) who seek to have sexual intercourse with sleeping humans. In medieval Europe
some believed that union with an incubus resulted in the birth of witches, demons, and deformed human offspring. Merlin was said to have been fathered by an incubus.
incunabulum V.in-kyo-'nab-yo-tamV Book printed before 1501. The date, though convenient, is arbitrary and unconnected to any development in the printing art. The term was probably first applied to early printing in general c. 1650. The total number of editions produced by 15th-century European presses is generally estimated at above 35,000, excluding ephemeral literature (e.g., single sheets, ballads, and devotional tracts) that is now lost or exists only in fragments in places such as binding lin¬ ings.
Independants, Salon des See Salon des Independants
Independence City (pop., 2000: 113,288), western Missouri, U.S. Settled in 1827, it served as the starting point for the Santa Fe Trail and the Oregon Trail and was a rendezvous for wagon trains during the Cali¬ fornia gold rush. Home of a Mormon colony (1831-33), it is now the world headquarters of the Community of Christ (formerly Reorganized Church of Jesus Christ of Latter Day Saints). It was occupied by Union troops during the American Civil War and was the scene of two skirmishes with Confederates. The hometown of Pres. Harry Truman, it is the site of the Harry S. Truman Library and Museum.
Independence, Declaration of See Declaration of Independence
Independence Day or Fourth of July Anniversary of the adoption of the U.S. Declaration of Independence by the Second Continental Con¬ gress (July 4, 1776). It is the greatest secular holiday in the country. Cel¬ ebrating the day became common only after the War of 1812. Thereafter, civic-minded groups worked to link the ideals of democracy and citizen¬ ship to the patriotic spirit of the day.
independent counsel formerly special prosecutor Official appointed by the court at the request of the U.S. attorney general to inves¬ tigate and prosecute criminal violations by high government officials, members of Congress, or directors of a presidential election campaign after an investigation by the attorney general finds evidence that a crime may have been committed. The counsel is intended to ensure an impar¬ tial investigation in situations in which the attorney general would face a conflict of interest. The law establishing the office was passed after the firing of Archibald Cox by Pres. Richard Nixon during the Watergate scandal. Independent counsels played a prominent role in the Iran-Contra Affair in the 1980s. In 1999, in the wake of controversy over perceived abuses of the office during the Whitewater investigation of Pres. Bill Clin¬ ton, Congress declined to renew the independent counsel law.
independent school See public school (British)