Imposts
Bouvier's Law Dictionary and Concise Encyclopedia · John Bouvier; revised by Francis Rawle · 1914
Bouvier's Law Dictionary and Concise Encyclopedia
Taxes, duties, or impositions. A duty on imported goods or merchandise. Federalist, no.
30; Elliott; Deb. 289; Story, Const § 949; Cooley, Tax. 3.
The Constitution of the United States gives congress power “to lay and collect taxes, duties, excises, and imposts,” and prolilbits the states from laying “any imposts or duties on exports or imports” without the consent of congress; U. S. Const, art 1, § 8, n.
1; art 1, § 10, n. 2.
The words “duties, excises, and imposts” are used comprehensively to cover customs and excise duties imposed on importation, consumption, manufacture and sale of certain commodities, privileges, business transactions, vocations, occupations, and the like; Thomas v. U. S., 192 U. S. 3G3, 24 Sup. Ct 305, 48 L. Ed. 481.
See Bacon, Abr. Smuggling; Co. 2d Inst. 62; Pacific Ins. Co. v. Soule, 7 Wall. (U. S.) 433, 19 L. Ed. 95; Worsley v. Second Municipality of New Orleans, 9 Rob. (La.) 324, 41 Am. Dec. 333.
See Tax; Imports; Excise.