specific duty
A tax calculated on an import’s weight, volume, or item count. Cf. ad valorem duty; compound duty.
Search Results for: IMPORT
grainage
grainage. Hist. A duty consisting of one-twentieth of the salt imported by an alien into London.
carriage paid to
carriage paid to. A mercantile-contract term allocating the rights and duties of the buyer and the seller of goods with respect to delivery, payment, and risk of loss, whereby the seller must (1) clear the goods for export, (2) deliver them to the buyer’s chosen carrier, and (3) pay the costs of carriage (apart from
manufacturer
manufacturer. A person or entity engaged in producing or assembling new products. • A federal law has broadened the definition to include those who act for (or are controlled by) any such person or entity in the distribution of new products, as well as those who import new products for resale. 42 USCA § 4902(6).
skip person
skip person. Tax. A beneficiary who is more than one generation removed from the transferor and to whom assets are conveyed in a generation-skipping transfer. IRC (26 USCA) § 2613(a). See GENERATION-SKIPPING TRANSFER. [Cases: Internal Revenue 4224.] “Since a skip person is necessary to trigger a generation-skipping tax, it is important to have a precise
delivered duty unpaid
delivered duty unpaid. A mercantile-contract term allocating the rights and duties of the buyer and the seller of goods with respect to delivery, payment, and risk of loss, whereby the seller must (1) clear the goods for export, (2) bear the costs of carriage (apart from unloading charges and import duties), and (3) make the
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emotional distress
emotional distress. A highly unpleasant mental reaction (such as anguish, grief, fright, humiliation, or fury) that results from another person’s conduct; emotional pain and suffering. • Emotional distress, when severe enough, can form a basis for the recovery of tort damages. — Also termed emotional harm; mental anguish; mental distress; mental suffering. See INTENTIONAL INFLICTION
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kitchen cabinet
An unofficial and informal body of noncabinet advisers who often have more sway with the executive than the real cabinet does. • This term was first used derisively in reference to some of President Andrew Jackson’s advisers, who, because of their reputation for unpolished manners, were supposedly not important enough to meet in the formal
retreat rule
retreat rule. Criminal law. The doctrine holding that the victim of a murderous assault must choose a safe retreat instead of resorting to deadly force in self-defense, unless (1) the victim is at home or in his or her place of business (the so-called castle doctrine), or (2) the assailant is a person whom the
protestation
protestation (prot-[schwa]-stay-sh[schwa]n). 1. Common-law pleading. A declaration by which a party makes an oblique allegation or denial of some fact, claiming that it does or does not exist or is or is not legally sufficient, while not directly affirming or denying the fact. [Cases: Pleading 128.] “The practice of protestation of facts not denied arose