The development of mortgage in common law systems experienced the mortgage forming in common law and the mortgage establishment in equity . but the mortgage is similar to hypothecation of security in civil law systems to a certain extant after system of the register and announcement and clearing principle were leaded in 英美法按揭的发展经历了普通法按揭担保的形成以及衡平法按揭担保的确立，而登记公示制度和清算原则的导入，使其在一定程度上和大陆法中的抵押担保制度较为相似。
Part 5 checks " heng - ping " against " equity " from various angles , summarizes the similarities and differences between them , and making it clear that " heng - ping " had its own special value in safeguarding order and peace in our traditional society . in part 6 , the dissertation studys difficulties which " heng - ping " faced , pointing out that those problems held back the realization of " heng - ping " , thwarted the operation of law , which led to serious damages in legal order 本章试图从历史发展、哲学基础、价值理念、纠纷认知和处理样式以及法律职业等方面，对中国传统社会的衡平司法与英国的衡平法进行比较，从而从一个侧面阐明两者的异同及其原由，说明传统中国的司法和审判乃是具有其自身独特价值的构筑社会秩序的方式。
Where certificate of payment or of exemption cannot be issued within a reasonable period of time , e . g . due to tracing of life time gifts , protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved , the executor administrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee bank guarantee , equitable mortgage of properties , deposit of quoted shares , transfers of bank account balances as payment on account , etc . . the executor administrator can then proceed with the application for the grant without delay 如本署未能于合理时间内发出缴付遗产税证明书或豁免遗产税证明书，例如：由于须追查死者生前的馈赠就土地或股票估值进行长时间的协商或涉及已故者生前的财产权益问题而引致延误，如遗嘱执行人遗产管理人能提供充足的保证银行保证书衡平法上的物业按揭上市股票押存银行户口转帐付税等，可向遗产税署署长申请临时遗产税清妥证明书，并可随即进行申请办理遗嘱认证书，无须延误。
Where certificate of payment or of exemption cannot be issued within a reasonable period of time , e . g . due to tracing of life time gifts , protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved , the executoradministrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee ( bank guarantee , equitable mortgage of properties , deposit of quoted shares , transfers of bank account balances as payment on account , etc . ) . the executoradministrator can then proceed with the application for the grant without delay 如本署未能于合理时间内发出缴付遗产税证明书或豁免遗产税证明书，例如：由于须追查死者生前的馈赠、就土地或股票估值进行长时间的协商、或涉及已故者生前的财产权益问题而引致延误，如遗嘱执行人遗产管理人能提供充足的保证（银行保证书、衡平法上的物业按揭、上市股票押存、银行户口转帐付税等） ，可向遗产税署署长申请临时遗产税清妥证明书，并可随即进行申请办理遗嘱认证书，无须延误。
For inclusion in a document that establishes or is evidence of any legal or equitable right or interest or legal liability that is not trivial , e . g . in documents that establish an individual s right of ownership of a flat . do not collect an id card number just to safeguard against a trivial loss 为了加入用以确立或证明任何法律或衡平法上的权利或利益或任何法律责任的文件内，而该等权利或利益或法律责任的性质并非是轻微的，例如用以确立个人的物业权益的文件。
“ creditor ” includes a general creditor , a secured creditor , a lien creditor and any representative of creditors , including an assignee for the benefit of creditors , a trustee in bankruptcy , a receiver in equity and an executor or administrator of an insolvent debtor ' s or assignor ' s estate “债权人”包括普通债权人、获得担保的债权人、留置债权人和债权人的任何代表人，包括债权人利益的受让人、破产的受托人、衡平法上的接收人和破产债权人或出让人的不动产的执行人或管理人。
( 1 ) the connection between common law and roman law . both of them do n ' t like abstract conception and focus on the reality and use discretions to deal with newly emerged problems . ( 2 ) by comparing real property / personal property , property / remedies , property / estate , legal property / equitable property and property / ownership , i define the concepts of property right 这里主要考察了财产权的一般概念、实产和属人财产( realpropertyv . personalproperty )的关系、财产权的划分与救济的关系、财产权和地产的关系、法定财产权和衡平法财产权( legalpropertyv . equitableproperty )的关系、财产权与所有权的关系等。
