Imposts or Duties
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 435 U.S. 734 - Department of Revenue v. Ass'n of Washington Stevedoring Companies · 1978Most cited · 396 citing opinions
all taxes makes superfluous several of the terms of Art. I, § 8, cl. 1 of the Constitution, which grants Congress the "Power To lay and collect Taxes, Duties, Imposts and Excises." In particular, the Framers apparently did not include "Excises," such as an exaction on the privilege of doing business, within the scope of "Imposts" or "Duties."
See" Michelin", 423 U.S., at 291-292, n. 12, 96 S.Ct., at 543, citing" 2 M. Farrand, The Records of the Feder
How often courts cite the case defining “Imposts or Duties”
Court decisions citing the opinion that defined “Imposts or Duties” — 393 in all, by decade. Counts are citations to the defining case 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.