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[ultimately from Old French lier to bind, from Latin ligare]
1 : answerable according to law
: bound or obligated according to law or equity [one is as an accomplice to the crime of another "W. R. LaFave and A. W. Scott, Jr."] [the estate is for succession taxes "Commissioner of Revenue Services v. Estate of Culpepper, 493 A.2d 297 (1985)"]
2 a : being in a position to incur used with to [ to a fire] [property to duties]
b : subject or amenable according to law
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.