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Neck
“Oh that the Roman people had but one neck, that I might cut
it off at a blow! ” The words of Caligula, the Roman emperor.
To break the neck of an enterprise.
To begin it successfully, and overcome the first difficulties. Well
begun is half done. The allusion is to killing fowls by breaking their
necks.
Source: Dictionary of Phrase and Fable, E. Cobham Brewer, 1894 More on Neck from Infoplease:
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