The Law Dictionary

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DUTIES ON IMPORTS Definition & Legal Meaning

Definition & Citations:

This term signifies not merely a duty on the act ofimportation, but a duty on the thing imported. It is not confined to a duty levied whilethe article is entering the country, but extends to a duty levied after it has entered thecountry. P.rown v. Maryland, 12 Wheat. 437, 6 L. Ed. 678.


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