Also known as: lay · lays · laid · laying · lay a foundation · lay foundation
Written by attorneys · grounded in primary & secondary sources — see below
An enumerated power of Congress to impose taxes, duties, imposts, and excises to pay debts and provide for the common defense and general welfare of the United States, subject to a uniformity requirement throughout the states.
Select any source to read its text and confirm it supports the definition.
Luna Lang imports electronics from abroad into several states. Congress enacts a statute that requires her to pay a uniform duty on each shipment. The statute operates by exercising the power to lay and collect the duty to fund national defense programs.
Leo Lynch ships agricultural goods from State A to foreign buyers. State A enacts a law requiring payment of a fee on each export. The law is invalid because states lack authority to lay imposts or duties on exports without congressional consent.
Lars Lindstrom produces manufactured goods in State B for sale overseas. Congress considers a statute imposing a tax on those exports. The proposal violates the prohibition against laying any tax or duty on articles exported from any state.
Lucy Liu ships a broken mill shaft by common carrier. The carrier's delay causes an extended factory shutdown. The court limits recovery to losses that would ordinarily result from the breach rather than special circumstances not communicated in advance.
Lorenzo Lugo owns land in State C but resides elsewhere. A creditor obtains a judgment against him in State C without personal service. The judgment is invalid for lack of jurisdiction because the defendant lacked minimum contacts with the forum.
Latoya Lane, an alien, faces deportation under a statute allowing one house of Congress to override the Attorney General's suspension. The Court invalidates the one-house veto because it violates the constitutional requirements for legislative action.
Yes. The Sixteenth Amendment expressly authorizes Congress to lay and collect taxes on incomes from whatever source derived without apportionment among the states.
No. Article I, Section 10 prohibits states from laying any duty of tonnage without the consent of Congress.
All duties, imposts, and excises laid by Congress must be uniform throughout the United States.
…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…