impost


impost
Any tax or imposition, but particularly a duty on imports. 21 Am J2d Cust D § 1. The word "impost" is derived from the Latin word "impono," which was generally used among the Romans as meaning to lay or levy a tax, and in our language has scarcely had any other meaning than a tax, however assessed, levied or collected by a government, although by usage "impost" has acquired the more restricted meaning of taxes or duties imposed by government on imports. Neary v Philadelphia, Wilmington & Baltimore Railroad Co. 12 Del (7 Houst) 419, 440.

Ballentine's law dictionary. . 1998.

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  • Impost — Im post, n. [OF. impost, F. impot, LL. impostus, fr. L. impostus, p. p. of imponere to impose. See {Impone}.] 1. That which is imposed or levied; a tax, tribute, or duty; especially, a duty or tax laid by goverment on goods imported into a… …   The Collaborative International Dictionary of English

  • impost — de la vingtiéme partie du vin ou autre chose, Vicesima vicesimae. Faire impost, Imperare tributum. Mettre sus et lever un impost sur le vin qui entre en la ville, Portorium vini instituere …   Thresor de la langue françoyse

  • impost — Impost. s. m. Droit imposé sur certaines choses. Nouvel impost sur le vin, sur le papier, &c. Lever les imposts. diminuer les imposts. establir un nouvel impost …   Dictionnaire de l'Académie française

  • impost — (n.) tax, duty, 1560s, from M.Fr. impost, from M.L. impostum, from neut. of L. impostus, contracted from impositus, pp. of imponere (see IMPOSTOR (Cf. impostor)) …   Etymology dictionary

  • impòst — impost m. impôt. « Vas a la guèrra, pagar l impòst de ma misèra ! » V. Gelu …   Diccionari Personau e Evolutiu

  • Impost — may mean: *A type of extra tax *A handicap (usually a lead weight) used in horse racing *The topmost part of an architectural column *A tax levied on imports …   Wikipedia

  • Impost — (v. lat.), 1) indirecte Abgabe, für den Verbrauch einer Waare, z.B. des Weines, Bieres; vgl. Accise u. Steuer; daher Impostiren, besteuern; 2) (Bauk.), so v.w. Kämpfer …   Pierer's Universal-Lexikon

  • Impost — (mittellat.), veralteter Ausdruck für Steuer …   Meyers Großes Konversations-Lexikon

  • Impóst — (mittellat.), indirekte Auflage, Steuer; Pfeilergesims (s. Kämpfer) …   Kleines Konversations-Lexikon

  • impost — index assessment (levy), duty (tax), excise, excise (levy a tax), levy, tariff (duties) …   Law dictionary

  • impost — impost1 [im′pōst΄] n. [OFr < ML impostus < L impositus, pp. of imponere: see IMPOSE] 1. a tax; esp., a duty on imported goods 2. Horse Racing the weight assigned to a horse in a handicap race vt. ☆ to classify (imported goods) in order to… …   English World dictionary