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Related to Imposts: Duty of Tonnage


Taxes or duties; taxes levied by the government on imported goods.

Although impost is a generic term, which can be used in reference to all taxes, it is most frequently used interchangeably with Customs Duties.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

IMPOSTS. 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 Elliott's Debates, 289; Story, Const. Sec. 949.
     2. The Constitution of the United States, art. 1, s. 8, n. 1, gives power to congress "to lay and collect taxes, duties, imposts and excises." And art. 1, s. 10, n. 2, directs that "no state shall, without the consent of congress, lay any imposts, or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws." See Bac. Ab. Smuggling, B; 2 Inst. 62; Dy. 165 n.; Sir John Davis on Imposition.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
1, 8 (2004) [hereinafter Johnson, The Panda's Thumb] ("The four most important [regulation of commerce] programs mentioned in the constitutional debates related to international trade: (1) nationalization of the state imposts; (2) retaliation against the British for restrictions on West Indies shipping; (3) port preferences; and (4) an American Navigation Act.").
Part V discusses indirect taxes and defines the four kinds of indirect taxes mentioned in the Constitution: duties, excises, imposts, and tonnage.
For an impost to satisfy the description of a tax it must be possible to differentiate it from an arbitrary exaction and this can only be done by reference to the criteria by which liability to pay the tax is imposed.
"Regulate commerce" was also a synonym for nationalizing the state tariffs or imposts, but that is a tax or revenue issue covered by other constitutional clauses.
"IDP is concerned that the revised international education imposts on Australian institutions and the higher visa costs for international students could be a disincentive," he said.
Most of them may be regarded as unduly opportunistic, intent upon retaining their high offices, and in no way committed to the protection of the citizen against government imposts.
Most states imposed duties ("imposts" in the language of the day) upon imports (and in some cases exports), either generally or upon particular items.(102) Relatedly, states imposed "tonnage duties"--so called because they were based on the weight of the ship taxed--upon ships landing at their ports.
Within less than two weeks of the presentation of the federal budgets the rates of various imposts were raised.
These custom duties and related trade imposts were indirect taxes, rather than direct taxes, and the revenues accruing from them were only of secondary importance.
The East India Company, the Levant Company, and other chartered companies willingly paid the imposts levied by the early Stuarts in exchange for royal support of their monopolies.
When their output becomes inadequate to meet the increasing expenditure, the sultan introduces new imposts.
Like other Palestinian institutions, Birzeit University bears a heavy burden of Israeli taxes and financial imposts. The university has to provide a deposit of 30%-40% of the value of all new educational materials with the Israeli government for six months.