Customs

This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. § 949; Bac. Abr. "Smuggling." The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called customs from having been paid from time immemorial. Expressed in law Latin by custuma, as distinguished from consuetudines, which are usages merely. 1 Sharswood, Bl. Comm. 314. CUSTOMS AND SERVICES (Law Lat. consuetudines et servitia).

In old English law. Services which the tenants of lands, under the feudal law, owed to their lords, and which, if withheld, the lord might resort to the writ of customs and services (breve de eonsuetudinibus et. servitiis) to compel. Tomlin. See "De Consuetudinibus et Servitiis."

Taxes levied upon goods and merchandise imported or exported. Story, Const. § 949; Bacon, Abr. Smuggling. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called customs from having been paid from time immemorial. Expressed in law Latin by custuma, as distinguished by consuetudines, which are usages merely. 1 Bla. Com. 314. Nine general appraisers are appointed by the president (not more than five from the same political party). They are employed at such ports and within such limits as the Secretary of the Treasury shall prescribe. Three of them constitute a board of general appraisers at the port of New York. It is a part of their duties to make reappraisements of the dutiable value of goods on demand of the importer, etc., or the collector. There is an appeal from the appraiser or person acting as such, or from the general appraiser in cases of reappraisement (either by the importer, etc., or by the collector) to the general board in New York or another b*oard of three general appraisers designated by the Secretary. The collector fixes the rate and amount of duties chargeable. If an importer, etc., gives the required notice, the papers are then transmitted to the general board in New York, or to another such board designated by the Secretary. From its decision, an appeal lies to the district court in the district, which may, upon request of the importer, etc., the Secretary, or the collector, direct a general appraiser to procure further evidence. The court then determines the classification and the rate of duty. It may, if it deems the case of such importance, allow an appeal to within 30 days from a decision. Provision is made for giving publicity to the rulings of the general appraisers and the boards. Act of June 10, 1S90, as amended Aug. 5, 1909. See Smuggling; Tariff; Protest, Payment under. CUSTOS BREVIUM (Lat.). Keeper of writs. An officer of the court of common pleas whose duty it is to receive and keep all the writs returnable to that court and put them upon file, and also to receive of the prothonotaries all records of nisi prius, called postcas. Blount. An officer in the king's bench having similar duties. Cowell; Termes de la Ley. The office is now abolished. CUSTOS MARIS (Lat). Warden or guardfan of the seas. Among the Saxons, an admiral. Spelman, Gloss. Admiralius.

This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Co.nst. § 949; Pollock v. Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108; Marriott v. Brune, 9 How. 632, 13 L. Ed. 282. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called "customs" from having been paid from1 time immemorial. Expressed in law Latin by custuma, as distinguished from consuetudines, which are usages merely. 1 Bl. Comm. 314.

— Customs consolidation act. The statute 16 & 17 Viet. c. 107, which has been frequently amended. See 2 Steph. Comm. 563.

The duties, toll, tribute or tariii payable on merchandise exported and imported, and forming a part of the public revfenue.

This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. § 949; Bac. Abr, “Smuggling.” The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called “customs” from having been paid from time immemorial. Expressed in law Latin by custuma, as distinguished from consuetudines, which are usages merely. 1 Bi. Comm, 314, CUSTOMS AND SERVICES annexed to the tenure of lands are those which the tenants thereof ows unto their lords, and which, if withheld, the lord might anciently have resorted to “a writ of customs and services” to compel them. Cowell. But at the present day he would merely proceed to eject the tenant as upon a forfeiture, or claim damages for the subtraction. Brown,

Taxes upon goods or merchandise imported or exported. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. They are the inheritance of the king from almost immemorial time. Denominated, in ancient records, costuma, from the French coustom or coutom, toll or tribute; which in turn is from coust, price, charge, cost. Customs were exactions maintained by the crown or lords upon the grounds of immemorial usage. In time, only duties upon merchandise, and as regulated by law, remained. Common phrases are: customs appraiser, customs collector, customs commissioner, customs laws. See Duties, 2; Refunds; Smuggle.

[L. Lat. custuma, custumce, custumice; from Fr. coustum; consuetudines.] The duties, toll, tribute or tariff payable upon merchandise exported and imported, and forming a part of the public revenue. 1 Bl. Com. 313, 314, note. 2 Steph. Com. 575, et seq. These imports seem to have been called customs from having been paid from time immemorial. 1 Chitt. Bl. Com. 314, note. According to Lord Coke, customs or duties were called in old legal Latin, custumce and consuetudines indiscriminately. 2 Inst. 68. 4 Inst. 29. 30. But according to Blackstone, consuetudines, whenever it occurs, means usages. 1 Bl. Com. 314.

This term is usually applied to those taxes, which are payable upon goods and merchandise imported or exported. Story, Const. § 949; 6 Bac. Ab. 258.