duties
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 75 U.S. 533 - Veazie Bank v. Fenno · 1869Most cited · 347 citing opinions
constitutional taxonomy of taxation
Taxes on other objects are included under the heads of taxes not direct, duties, imposts, and excises, and must be laid and collected by the rule of uniformity. The tax under consideration is a tax on bank circulation, and may very well be classed under the head of duties.
How often courts cite the cases defining “duties”
Court decisions citing the 2 opinions that defined “duties” — 428 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1868–1869
- ORIGINAL
Duties are defined by Tomlin to be things due and recoverable by law. The term, in its widest signification, is hardly less comprehensive than 'taxes.' It is applied, in its most restricted meaning, to customs; and in that sense is nearly the synonym of 'imposts.