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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.

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.

References in periodicals archive ?
As with imposts, the states and not Congress regulated foreign commerce during the confederation period.
20, 1787, reprinted in 5 Documentary History, supra note 1, at 493, 497 (referring to both imposts and excises as duties).
Resolutions in Massachusetts, South Carolina, and Rhode Island would have prohibited Congress from laying direct taxes unless revenues from imposts and excises were insufficient.
Let our imposts and advantages be taken from us, [and we] shall be obliged to lay as heavy taxes as Connecticut [and] Boston.
5) This Article focuses on six technical terms the Constitution uses in defining Congress's financial powers: (1) duties, (2) excises, (3) imposts, (4) tonnage, (5) taxes, and (6) direct taxes.
This is not to urge increased legislative resort to criteria of substance over legal form, with the attendant temptation to impose arbitrary imposts.
Next, in accordance with the Constitution, Congress passed laws giving the national government the power to collect revenue through imposts and duties on imported goods.
Panneerselvam did not propose any fresh imposts for the next fiscal.
Among the incentives for ecozone and IT locators are: Income Tax and Local Tax Holiday for the first 3 to 8 years; five percent tax on gross income (sales less direct costs) during the following years in lieu of all local and national taxes; exemption from Wharfage Dues and Export Taxes, Imposts and Fees; permanent resident status granted to foreign investors and their immediate family; employment of foreign nationals; and simplified Import and Export procedures
As per Woodside chief executive Peter Coleman his firm had some certainty around gas export volumes for Leviathan, but uncertainty remained about tax imposts, moreover he also stated that the value of the investment required to be obligating for Woodside to commit to the project.
Abolishing the carbon tax and Minerals Resource Rent Tax (MRRT) will be a positive first step in an industry where our international competitors face no such comparable imposts.
The absence of India from the 2014 calendar and Ecclestone's comment that the reasons were "political" had sparked speculation that teams were no longer willing to visit a venue that places high duty imposts on the importation of the vast amounts of F1 equipment.