英文法律词典 T-7_法律英语

英文法律词典 T-7

文章来源：文章作者：发布时间：2008-03-26 01:48 字体： [大中小]　进入论坛

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TAVERN¹. A place of entertainment; a house kept up for the accommodation of strangers.

2. These are regulated by various local laws. For the liabilities of tavern keepers, Vide Story on Bailm. art. 7; 2 Kent, Com. 458; 12 Mod. 487; Jones' Bailm. 94; 1 Bl. Com. 430; 1 Roll. Ab. 3, F; Bac. Ab. Inn, &c.; 1 Bouv. Inst. 1015, et seq.; and the articles Inn; Inn-keeper.

TAXES. This term in its most extended sense includes all contributions imposed by the government upon individuals for the service of the state, by whatever name they are called or known, whether by the name of tribute, tithe², talliage, impost³, duty, gabel, custom, subsidy⁴, aid, supply, excise⁵, or other name.

2. The 8th section of art. 1, Const. U. S. provides, that "congress shall have power to lay and collect taxes, duties, imposts, and excises⁶, to pay," &c. "But all duties, imposts and excises shall be uniform throughout the United States."

3. In the sense above mentioned, taxes are usually divided into two great classes, those which are direct, and those which are indirect. Under the former denomination⁷ are included taxes on land or real property, and under the latter taxes on articles of consumption. 5 Wheat. R. 317.

4. Congress have plenary power over every species of taxable property, except exports. But there are two rules prescribed for their government, the rule of uniformity and the rule of apportionment. Three kinds of taxes, namely, duties, imposts and excises are to be laid by the first rule; and capitation and other direct taxes, by the second rule. Should there be any other species of taxes, not direct, and not included within the words duties, imposts or customs, they might be laid by the rule of uniformity or not, as congress should think proper and reasonable. Id.

5. The word taxes is, in a more confined sense, sometimes applied⁸ in contradistinction to duties, imposts and excises. Vide, generally, Story on the Const. c. 14; 1 Kent, Com. 254; 8 Dall. 171; 1 Tuck. Black. App. 232; 1 Black. Com. 308; The Federalist, No. 21, 36; Woodf. Landl. and Ten. 197, 254.

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1 tavern
n.小旅馆，客栈；小酒店
参考例句：
There is a tavern at the corner of the street.街道的拐角处有一家酒馆。 Philip always went to the tavern,with a sense of pleasure.菲利浦总是心情愉快地来到这家酒菜馆。

2 tithe
n.十分之一税；v.课什一税，缴什一税
参考例句：
It's not Christ plus your tithe.这不是基督再加上你的什一税。 The bible tells us that the tithe is the lords.圣经说十分之一是献给主的。

3 impost
n.进口税，关税
参考例句：
Exemption from wharfage dues and any export tax,duty,impost and fees.免除任何码头费及任何出口税、关税、进口税费。 In the situation of zollverein,the basic principles of impost reformation are the same.作者认为，在单边、多边或者在关税同盟的情况下，关税改革的基本原则都是一样的。

4 subsidy
n.补助金，津贴
参考例句：
The university will receive a subsidy for research in artificial intelligence.那个大学将得到一笔人工智能研究的补助费。 The living subsidy for senior expert's family is included in the remuneration.报酬已包含高级专家家人的生活补贴。

5 excise
n.(国产)货物税；vt.切除，删去
参考例句：
I'll excise the patient's burnt areas.我去切除病人烧坏的部分。 Jordan's free trade zone free of import duty,excise tax and all other taxes.约旦的自由贸易区免收进口税、国内货物税及其它一切税收。

6 excises
n.国内货物税，消费税( excise的名词复数 )v.切除，删去( excise的第三人称单数 )
参考例句：
The Congress shall have power to lay and collect taxes, duties, imposts and excises. 国会有权规定并征收税金、关税、捐税和消费税。来自辞典例句 When is the operation that excises appendix used how long? 切除阑尾的手术用时多久？来自互联网

7 denomination
n.命名，取名，(度量衡、货币等的)单位
参考例句：
The firm is still operating under another denomination.这家公司改用了名称仍在继续营业。 Litre is a metric denomination.升是公制单位。

8 applied
adj.应用的；v.应用，适用
参考例句：
She plans to take a course in applied linguistics.她打算学习应用语言学课程。 This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。

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