CUSTOMS

This term is usually applied to those taxes which are payable upon goods and merchandise imported or exportJd. Story, Const. § 949; Pollock v: Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108; Marriott v. Brune, 9 How. 632, 13 L. Ed. 282. The duties, toll, tribute, or tarifl'. payable upon merchandise exported or imported. These-are called "customs" from having been paid from time immemorial. Ex:pre ed in law Latin by custuma, as distinguished from consuetuames, which are usages merely. l Bl. Comm. 314. -Customs consolidation act. The statute 16 & 17 Viet. e. 107, which has been frequently amended. See 2 Steph. Comm. 563., [s. 316]