Public-domain · open source
OpenJurist

Duties

Bouvier's Law Dictionary and Concise Encyclopedia · John Bouvier; revised by Francis Rawle · 1914

Bouvier's Law Dictionary and Concise Encyclopedia

In its most enlarged sense, this word is nearly equivalent to taxes; State v. Telegraph Co., 73 Me. 518; Blake v. People, 109 111. 504; embracing all impositions or charges levied on persons or things; in its more restrained sense, it is often used as equivalent to customs, or imposts.

Story, Const. § 949.

In common use, an indirect tax imposed on the importation or consumption of goods.

Pollock v. Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108.