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CUSTOMS DUTIES

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Originally appearing in Volume V07, Page 669 of the 1911 Encyclopedia Britannica.
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CUSTOMS DUTIES , the name given to taxes on the import and export of commodities. They See also:

rank among the most See also:ancient, as they continue to prevail as one of the most See also:common modes, in all countries, of levying See also:revenue for public purposes. In an insular See also:country like the See also:United See also:Kingdom customs duties came in See also:process of See also:time to be levied only or chiefly in the seaports, and thus applied only to the See also:foreign See also:commerce, where they may be brought under the See also:control of See also:fair and reasonable principles of See also:taxation. But this simplification of customs duties was only reached by degrees; and during a See also:long See also:period See also:special customs were levied on goods passing between See also:England and See also:Scotland; and the See also:trade of See also:Ireland with See also:Great See also:Britain and with foreign countries was subjected to fiscal regulations which could not now stand in the See also:light of public See also:reason. The taxes levied, on See also:warrant of some ancient See also:grant or See also:privilege, upon See also:cattle or goods at a See also:bridge or a See also:ferry or other point of passage from one See also:county or See also:province to another, of which there are some lingering remains even in the United Kingdom, and those levied at the See also:gates of cities on the produce of the immediate country—a not uncommon See also:form of municipal taxation on the See also:European continent—are all of the nature of customs dues. It is from the universality of this practice that the See also:English See also:term " customs " appears to have been derived. See TAXATION; See also:PROTECTION; See also:TARIFF.

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