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Encyclopedia Britannica



REBATE (Fr. rabat, from rabattre, to beat back)

This article appears in Volume V22, Page 949 of the Encyclopedia Britannica.

Encyclopedia Britannica - Main :: RAY-RHU
REBATE (Fr. rabat, from rabattre, to beat back) , a term used in commerce, banking, &c. In banking, a rebate is an allowance made to a drawee taking up a bill of exchange before it is due. This allowance is the
interest
  on the unexpired period of the bill, and in practice may be either a fixed or arbitrary rate; more often it is z /o, about the usual bank deposit rate. In commerce, rebate is sometimes used to mean a discount allowed for prompt payment; it is often equivalent to
drawback
 , i.e. the repayment of part of the duty on imported goods when such goods are subsequently exported in their
original
  or in another form. By the Customs Consolidation Act, 1853, a rebate or deduction is allowed at the custom-
house
  from the fixed duties on certain kinds of goods, on account of damage or loss sustained in warehouses.
i See Prisse d'Avennes, L'Art arabe d'apres les monuments du Caire du vii' au xviiie siecle (Paris, 1877). The unnumbered plates are to be identified by the
list
  given at the beginning of the
work
 .
' For the
illustration
 , see Jean Cledat, " Le monastere et la necropole de Baouit," Mein. de l'Inst. fr. d'archeol. orient. du Caire, tome xii., 1904. Chapelle, xviii. pl. lxiv. (2). Descriptive text, p. 92. See also article " Baouit " by the same author, descriptive of the paintings in F. Cabrol's Dict. d'arch. chret. et de liturgie (Paris, 1907), Ease. xii. B., p. 25o11


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