imposts

IMPOSTS. 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. Sec. 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.