【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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