Imposts(redirected from impost)
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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.