impost
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 329 U.S. 69 - Richfield Oil Corporation v. State Board of Equalization · 1946Most cited · 369 citing opinions
The prohibition contained in the Import-Export Clause against taxation on exports clearly involves more than a mere exemption from taxes laid specifically upon the exported goods themselves.
How often courts cite the cases defining “impost”
Court decisions citing the 2 opinions that defined “impost” — 453 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 · 1868–1946
- ORIGINAL
Impost is a duty on imported goods and merchandise. In a larger sense, it is any tax or imposition.