Imposts or Duties
Defined in 1 dictionary — Case Law
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