duties

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.

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." 7 Wall. (U. S.) 445. DUUMVIRI (from duo, two, and viri, men). A general appellation among the ancient Romans, given to any magistrates elected in pairs to fill any office, or perform any function. Brande. Duumviri municipales were toro annual magistrates in the towns and colonies, having judicial powers. Calv. Lex. Duumviri navales were officers appointed to man, equip, and refit the navy. Id. DUX (Lat.) From ducere, to lead. In the Roman Law. A leader or military commander; the commander of an army. Dig. 3. 2. 2. pr. In Later Law. A military governor ol a province. See Code, 1. 27. 2. A military officer having charge of the borders or frontiers of the empire, called dux limitis began to be used as a title of honor or dignity. In Feudal and Old European Law. Duke; a title of honor or order of nobility. 1 Bl. Comm. 397; Crabb, Hist. Eng. Law, 236. One who was invested by the prince with a dukedom or ducal iief (ducatus). Feud. lib. 2, tit. 10. The highest order of eapitanei regis or crown vassals. Id. lib. 1, tit. 1, pr. The origin and history of this title are elaborately treated by Spelman, who observes that it was originally an official title, afterwards honorary, and finally feudal and hereditary. Dux is used in Bracton as descriptive of the first order of subjects in the kingdom. Sub eis (regibus) duces, comites, barones, etc., under them, dukes, earls, barons, etc. Bracton, fol. 5b.

In its most enlarged sense, this word is nearly equivalent to taxes; State v. Telegraph Co., 73 Me. 518; Blake v. People, 109 111. 504; embracing all impositions or charges levied on persons or things; in its more restrained sense, it is often used as equivalent to customs, or imposts. Story, Const. § 949. In common use, an indirect tax imposed on the importation or consumption of goods. Pollock v. Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108.

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.

In its most usual sicnification this word is the synonym of imposis or cugtoms; buf it is sometimes used in a broader sense, aS including all manner of taxes, charges, or governmental impositions.

in a large sense, is a word very nearly equivalent to taxes, embracing all impositions or charges levied on persons or things. Story on the Const. (Abr.) § 474. In its more restrained sense it is often used as equivalent to customs, and in this sense is nearly synon3rmous with imposts. 'Id. ibid.

In its most enlarged sense, this word is nearly equivalent to taxes, embracing all impositions or charges levied on persons or things; in its more restrained sense, it is often used as equivalent to customs, (q.. Vv.) or tmposts, (q. ¥-) Story Const. § 949. Vide for the rate of duties payable on goods and merchandize. Gord. Dig. B..7, t. 1, c. 1; Story’s L. U. S. Index, h. t.