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. 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.
Source: Bouviers Law Dictionary 1856 Edition