Duty

1.

What one ought or ought not to do; legal obligation. See Due. " Duty " and " right " are correlative terms. Such rights as are due from the citizen are called "civil duties." All social duties are of a relative nature — due from one man to another. 2 When a right is invaded a duty is violated. A "public duty" is one owing to the community; a "private duty " is an obligation to be observed toward one or more individuals. In an action for non-fulfillment, it is essential to show: the duty, a breach thereof, and the resulting damage. When the law " casts a duty " upon one, he is answerable for any damage consequent upon non-performance. ^ Laws designed to enforce moral and social duties stand on the best and broadest basis. Though it is not every such duty the neglect of which is the ground of an action. For there are what are called in the civil law duties of ''imperfect obligation," for the enforcing of which no action lies.* See Assumpsit; Care; Charge; Demand; Knowledge, 1; Neoligenoe; Obligation, 1; Power, 1; Presumption; Right; Undertaking.

3.

An indirect taji, imposed on the importation, exportation, or consumption of goods.^ A " custom " is a duty imposed upon imports or exports.® Duties. Things due and recoverable by law. The term, in its widest signification, is hardly less comprehensive than "taxes;" in its most restricted meaning, is applied to '■ customs," and in that sense is nearly the synonym of " imposts." 6 Whence dutiable, and non-dutiable.

Ad valorem duty

A sum ascertained by a percentage on the value of the article — not necessarily the actual value.

Specific duty

A fixed sum payable upon an article by name.'

1 Dunham v. Griswold, 100 N. Y. 226 (1885), cases; Fisher v. Bishop, 36 Hun, 114 (1885), cases.

As a defense in civil actions, see 9 Va. Law J. 705-17 (1885), cases.

2 1 Bl. Com. 123.

To whom due, 21 Cent. Law J. 382 (1885), cases. ' See Broom, Com. Law, 109, 661 c, 655, 670-80. * Pasley v. Freeman, 3 T. R. 63 (1789), Kenyon, C. J. ' Cooley; Taxation, 3. ' Tomlins, Law Diet.; Pacific Ins. Co. v. Soule, 7 Wall. 445 (1868); Hylton v. United States, 3 Dall. *175 (1796); 1 Story, Const. § 952. Laws regulating the payment of duties are tor practical application to commercial operations, and to be understood in a commercial sense. It is to be presumed that Congress intended them to be so understood.' The commercial will prevail over the ordinary meaning of words, where the intent is apparent." If an article is found not enumerated in the tariflE laws, the first inquiry is whether it bears a similitude in material, quality, texture, or the use to which it may be applied, to any article enumerated as chargeable with duty. If it does, and the similitude is Substantial, it is to be deemed the same. Though not sperafically enumerated, it is provided for under the article it most resembles. If nothing is found to which it bears the requisite similitude, a duty will be assessed at the highest rates chargeable on any of its component materials. Any other construction would leave the law open to evasion.^ See Cutlery. The common-law right of action to recover duties illegally collect^ is taken away by the statutory remedy. The time for commencing the action is within ninety days after an adverse decision by the secretary of the treasury on appeal, but if he fails to render a decision within ninet.y days the importer may begin suit at once, or await the decision and sue within ninety days thereafter.* i The plaintiff, within thirty days after notice of the appearance of the defendant, must serve a bill of the particulars of his demand, giving, among other items, the date of the appeal, and of the decision of the secretary. This requirement malces it unnecessary to state the same facts in the declaration.' No recovery can be had for duties paid after the importer has received the goods, although paid under protest." When a reliquidation of duties talres place its date is the final liquidation for the purpose of protest. A departmental regulation which has been acquiesced in for many years is not to be disregarded without the most urgent reasons.'

See Appraise; Commerce; Customs; Drawback; Entry,!!, 8; Excise; Impost; Negligence; Nosoitur; Payment, Involuntary; Protest, 1; Rbifunds; Smuggle.