Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Black's Law Dictionary: 2nd Edition

    In its most usual signification this word is the synonym of imposts or customs ; but it is sometimes used in a broader sense, as including ali manner of taxes, charges or governmental Impositions. Pollock v. Farmers' In & T. Co., 158 U. S. 601, 15 Sup. Ct 912, 39 L. Ed. 1108; Alexander v. Railroad Co., 3 Strob. (S. Ct) 595; Pacific Ins. Co. v. Soule, 7 Wall. 433, 19 In Ed. 95; Cooley v. Board of Wardens, 12 How.'299, 13 Li. Bd. 996; Blake v. Baker, 115 Mass. 188.
    —Duties of detraction. Taxes levied upon the removal from one state to another of property acquired by succession or testamentary disposition. Frederickson v. Louisiana, 23 How. 445, 16 L. Ed. 577; In re Strobel's Estate, 5 App. Div. 621, 39 N. Y. Supp. 169.
    —Duties on imports. This term signifies not merely a duty on the act of importation, but a duty on the thing imported. It is not confined to a duty levied while the article is entering the country, but extends to a duty levied after it has entered the countryBrown v. Maryland, 12 Wheat. 437, 6 L. Ed. 678.