Also known as: lay
Written by attorneys · grounded in primary & secondary sources — see below
An imposition of taxes, duties, imposts, or excises by a governmental body. The term identifies the formal exercise of authority to require payment for public purposes such as debt repayment and national defense.
Congress passes legislation requiring Legacy Motors to pay a uniform duty on every imported vehicle chassis. The statute states that the lay funds debt service and defense needs. Legacy Motors remits the amount and challenges only the uniformity of collection across ports.
The legislature of State A enacts a fee on all goods leaving its ports for foreign markets. Lakewood Manufacturing ships products through those ports and refuses payment. The court holds the lay invalid because the state lacked congressional consent.
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Landon Long ships a mill shaft through a carrier that delays delivery. The carrier's breach causes a factory shutdown. The court limits recovery to losses that the parties reasonably contemplated when the contract was formed rather than remote profits.
Congress enacts a statute allowing one house to override an executive deportation decision. Jagdish Rai Chadha faces removal and challenges the procedure. The Court rules the one-house lay of authority violates bicameralism and presentment requirements.
Leonard Lowe's attorney prepares memoranda about witness interviews after an accident. The opposing party seeks production. The court protects the documents because they were prepared in anticipation of litigation and the requesting party shows no substantial need.
The City of East Cleveland limits single-family homes to nuclear families. Inez Moore lives with her grandson and faces eviction under the rule. The Court examines whether the lay of restrictions on household composition violates substantive due process.
Yes. The Sixteenth Amendment grants Congress authority to lay and collect taxes on incomes from any source without apportionment among the states.
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No. Article I, Section 10 prohibits states from laying imposts or duties on imports or exports unless Congress consents and the net proceeds go to the federal treasury.
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Article I, Section 8 requires that all duties, imposts, and excises be uniform throughout the United States.
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Yes. Article I, Section 7 provides that all bills for raising revenue must originate in the House of Representatives.
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…Judge at the next trial ought to direct the jury to be governed by when they estimate damages. It is of the last importance to lay down a definite rule, for if juries are left without guidance it may lead to great injustice. Where two parties have made a contract which one of them has broken, the damages which the…