This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const f 949; Pollock v. Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108; Marriott v. Brune, 9 How. 632, 13 I Ed. 282. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called ''customs" from having been paid … [Read more...]
CUSTOMS
TheLaw.com Law Dictionary & Black's Law Dictionary 2nd Ed.