Duties, Imposts, and Excises

Summary

Words which are often used comprehensively and cover customs and excise duties imposed on importation, consumption, manufacture, and sale of certain commodities, privileges, particular business transactions, vocations, occupations, and the like, being, when so used, subject to construction under the rules that apply to license taxes. Thomas v United States, 192 US 363, 48 L Ed 481. One of the two great classes of taxes, the other being direct taxes, and the two, taken together, including every kind of tax appropriate to sovereignty.