Also known as:lays · laid · laying · lay witness · lay opinion
Written by attorneys · grounded in primary & secondary sources — see below
2 senses
1
A constitutional power by which Congress imposes taxes, duties, imposts, and excises to pay public debts and provide for the common defense and general welfare of the United States, subject to a uniformity requirement throughout the nation.
2
in pleading
Sense 1
1
Sense 1
A constitutional power by which Congress imposes taxes, duties, imposts, and excises to pay public debts and provide for the common defense and general welfare of the United States, subject to a uniformity requirement throughout the nation.
Sources & Authorities· 1 primary source
Select any source to read its text and confirm it supports the definition.
Constitution
Examples
Sense 2
2
in pleading
An assertion or allegation of damages, venue, or other facts in a pleading or complaint.
Sources & Authorities· 1 source
Select any source to read its text and confirm it supports the definition.
An assertion or allegation of damages, venue, or other facts in a pleading or complaint.
Each sense below has its own examples, sources, and questions.
3
Congress Imposes Import Duty
Congress enacts a statute requiring importers to pay a five percent duty on foreign electronics. Legacy Motors, a domestic manufacturer, challenges the law as nonuniform because it exempts certain Pacific Rim goods. The court upholds the measure because Congress properly exercised its power to lay and collect duties for the general welfare.
State Attempts Export Fee
State A enacts a statute requiring exporters of agricultural products to pay a two percent fee on all shipments leaving its ports. Lone Peak Energy, an energy exporter, sues to enjoin collection. The court strikes down the fee because the state may not lay any impost or duty on exports without congressional consent.
Attempted Tax on Exported Goods
Congress passes a revenue bill that imposes a flat tax on all wheat exported from any state. Lakeshore Industries, a grain exporter, seeks a declaratory judgment. The court invalidates the tax because no tax or duty may be laid on articles exported from any state.
Frequently Asked3
What does the Constitution mean when it authorizes Congress to lay taxes?+
The Constitution grants Congress the power to impose and collect taxes, duties, imposts, and excises to pay debts and provide for the common defense and general welfare, provided the levies are uniform throughout the United States.
Supporting sources
May a state lay duties on imports or exports?+
No state may lay any imposts or duties on imports or exports without the consent of Congress, except for inspection laws whose net proceeds go to the federal treasury.
Supporting sources
What restriction applies to laying taxes on exports?+
No tax or duty may be laid on articles exported from any state.
Supporting sources
3
Plaintiff Lays Venue Facts
Leo Lynch files a contract action in federal court and includes a paragraph laying venue in the district where the defendant maintains its principal place of business. The defendant moves to dismiss for improper venue. The court denies the motion because the complaint adequately lays the facts supporting venue under the governing statute.
International Shoe Co. v. Washington326 U.S. 310, 316 (1945)
Complaint Lays Special Damages
Lance Lee sues a carrier for breach of a shipping contract and lays special damages arising from an unusually large lost shipment. The carrier argues the damages are unforeseeable. The court permits the claim to proceed because the complaint properly laid the facts giving rise to the claimed losses.
Hadley v. Baxendale9 Ex. 341, 156 Eng. Rep. 145 (1854)
Petition Lays Constitutional Claim
Lucy Liu files a complaint challenging a state statute and lays the facts establishing that the law burdens a fundamental right. The state moves to dismiss for failure to state a claim. The court denies the motion because the pleading sufficiently lays the basis for the constitutional challenge.
Griswold v. Connecticut381 U.S. 479 (1965)
Frequently Asked1
How does the term lay function in a pleading?+
In pleading, to lay means to allege or assert particular facts, damages, or jurisdictional elements in a complaint or declaration.
Supporting sources
5 U.S. (1 Cranch) 137 (1803)Property
…of their commissions which request had not been complied with; and that their commissions were withheld from them. A rule was laid to show cause on the fourth day of the term and duly served. Mr. Lee, in support of the rule, observed it was important to know on what ground a justice of the peace in the District of…