a character used to express one of the simple sounds of the voice; and as the different simple sounds are expressed by different letters, these, by being differently compounded, become the visible signs or characters of all the modulations and mixtures of sounds used to express our ideas in a regular language.

LETTER of attorney, in law, is a writing by which one person authorizes another to do some lawful act in his stead; as, to give seizin of lands, to receive debts, sue a third person, &c.

The nature of this instrument is to transfer to the person to whom it is given, the whole power of the maker, to enable him to accomplish the act intended to be performed. It is either general or special; and sometimes it is made revocable, which is when a bare authority is only given; and sometimes it is irrevocable, as where debts, &c., are assigned from one person to another. It is generally held, that the power granted to the attorney must be strictly pursued; and that where it is made to three persons, two cannot execute it. In most cases, the power given by a letter of attorney determines upon the death of the person who gave it. No letter of attorney made by any seaman, &c., in any ship of war, or having letters of marque, or by their executors, &c., in order to empower any person to receive any share of prizes, or bounty-money, shall be valid, unless the same be made revocable, and for the use of such seamen, and be signed and executed before, and attested by, the captain and one other of the signing officers of the ship, or the mayor or chief magistrate of some corporation.

LETTER of mart, or marque, a letter granted to one of the king's subjects, under the privy seal, empowering him to make reprisals for what was formerly taken from him by the subjects of another state contrary to the law of mart. See the article MARQUE.