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 ad valorem duty 添加此单词到默认生词本
【法】 按值征税, 从价税




    Duty \Du"ty\, n.; pl. {Duties}. [From {Due}.]
    1. That which is due; payment. [Obs. as signifying a material
    thing.]

    When thou receivest money for thy labor or ware,
    thou receivest thy duty. --Tyndale.

    2. That which a person is bound by moral obligation to do, or
    refrain from doing; that which one ought to do; service
    morally obligatory.

    Forgetting his duty toward God, his sovereign lord,
    and his country. --Hallam.

    3. Hence, any assigned service or business; as, the duties of
    a policeman, or a soldier; to be on duty.

    With records sweet of duties done. --Keble.

    To employ him on the hardest and most imperative
    duty. --Hallam.

    Duty is a graver term than obligation. A duty hardly
    exists to do trivial things; but there may be an
    obligation to do them. --C. J. Smith.

    4. Specifically, obedience or submission due to parents and
    superiors. --Shak.

    5. Respect; reverence; regard; act of respect; homage. ``My
    duty to you.'' --Shak.

    6. (Engin.) The efficiency of an engine, especially a steam
    pumping engine, as measured by work done by a certain
    quantity of fuel; usually, the number of pounds of water
    lifted one foot by one bushel of coal (94 lbs. old
    standard), or by 1 cwt. (112 lbs., England, or 100 lbs.,
    United States).

    7. (Com.) Tax, toll, impost, or customs; excise; any sum of
    money required by government to be paid on the
    importation, exportation, or consumption of goods.

    Note: An impost on land or other real estate, and on the
    stock of farmers, is not called a duty, but a direct
    tax. [U.S.]

    {Ad valorem duty}, a duty which is graded according to the
    cost, or market value, of the article taxed. See {Ad
    valorem}.

    {Specific duty}, a duty of a specific sum assessed on an
    article without reference to its value or market.

    {On duty}, actually engaged in the performance of one's
    assigned task.
    ||

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