DUTIES

In its most usual signification this word is the synonym of imposts or customs ; but it is sometimes used in a broader sense, as including all manner of taxes, charges, or governmental impositions. Duties of detraction. Taxes levied upon the removal from one state to another of property acquired by succession or testamentary disposition. Frederickson v. Louisiana, 23 How. 445, 16 L. Ed. 577 ; In re Strobel’s Estate, 5 App. Div. 621, 39 N. Y. Supp. 169. Duties on imports. This term signifies not merely a duty on the act of importation, but a duty on the thing imported. It is not confined to a duty levied while the article is entering the country, but extends to a duty levied after it has entered the country. Brown v. Maryland, 12 Wheat. 437, 6 L. Ed. 678.