Imposts

Taxes, duties, or impositions. A duty on imported goods or merchandise. Federalist, No. 30; Elliott, Deb. 289; Story, Const. § 949; 12 Wheaton (U. S.) 437. In a larger sense it is any tax or imposition. 7 Wallace (U. S.) 445.

Taxes, duties, or impositions. A duty on imported goods or merchandise. Federalist, no. 30; Elliott; Deb. 289; Story, Const § 949; Cooley, Tax. 3. The Constitution of the United States gives congress power “to lay and collect taxes, duties, excises, and imposts,” and prolilbits the states from laying “any imposts or duties on exports or imports” without the consent of congress; U. S. Const, art 1, § 8, n. 1; art 1, § 10, n. 2. The words “duties, excises, and imposts” are used comprehensively to cover customs and excise duties imposed on importation, consumption, manufacture and sale of certain commodities, privileges, business transactions, vocations, occupations, and the like; Thomas v. U. S., 192 U. S. 3G3, 24 Sup. Ct 305, 48 L. Ed. 481. See Bacon, Abr. Smuggling; Co. 2d Inst. 62; Pacific Ins. Co. v. Soule, 7 Wall. (U. S.) 433, 19 L. Ed. 95; Worsley v. Second Municipality of New Orleans, 9 Rob. (La.) 324, 41 Am. Dec. 333. See Tax; Imports; Excise.

Taxes, duties, or impositions, A duty on imported goods or merchandise. Story, Const. § 949, Tmpost is a tax received by the prince for such merchautlises as are broughtinto any haven within his dominions from foreign nations. It may in some sort ba distinguished from customs, because customs are rather that profit the prince maketh of wares shipped out; yet they are frequently confounded. Cowell

This word is sometimes used to signify taxes, or duties, or impositions; and, sometimes, in the more restrained sense of a duty on imported goods and merchandise. The Federalist, No. 30; 3 EIliott’s Debates, 289; Story, Const. 049.