duties and imposts

duties and imposts
As used in Clause 1, Section 8, Article I of the United States Constitution, a particular kind of tax commonly applied to levies on imports, but probably comprehending every species of tax or contribution not included under the ordinary terms "taxes" and "excises." Steward Mach. Co. v Davis, 301 US 548, 81 L Ed 481, 24 S Ct 305. See duties, imposts and excises.

Ballentine's law dictionary. . 1998.

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