CITES BY TOPIC:  imposition
26 U.S.C. §1

TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART I, Sec. 1 

Sec. 1. Tax imposed

(a) Married individuals filing joint returns and surviving spouses

There is hereby imposed on the taxable income of -


Black's law Dictionary, Sixth Edition, p. 585

Impose. To levy or exact as by authority; to lay as a burden, tax, duty or charge. [Black’s Law Dictionary, Sixth Edition, p. 755]

Exaction. The wrongful act of an officer or other person in compelling payment of a fee or reward for his services, under color of his official authority, where no payment is due. See also Extortion. [Black’s Law Dictionary, Sixth Edition, p. 557]

Extortion. The obtaining of property from another induced by wrongful use of actual or threatened force, violence, or fear, or under color of official right. 18 U.S.C.A. § 871 et seq.; § 1951.

A person is guilty of theft by extortion if he purposely obtains property of another by threatening to: (1) inflict bodily injury on anyone or commit any other criminal offense; or (2) accuse anyone of a criminal offense; or (3) expose any secret tending to subject any person to hatred, contempt or ridicule, or to impair his credit or business repute; or (4) take or withhold action as an official, or cause an official to take or withhold action; or (5) bring about or continue a strike, boycott or other collective unofficial action, if the property is not demanded or received for the benefit of the group in whose interest the actor purports to act; or (6) testify or provide information or withhold testimony or information with respect to another's legal claim or defense; or (7) inflict any other harm which would not benefit the actor. Model Penal Code,  § 224.4.

See also Blackmail; Hobbs Act; Loan Sharking; Shakedown. With respect to Larceny by extortion, see Larceny. Compare Coercion. 

[Black’s Law Dictionary, Sixth Edition, p. 585]


Bouvier's Law Dictionary

IMPOSITIONS. Imposts, taxes, or contributions.

IMPOSTS. This word is sometimes used to signify taxes, or duties, or impositions; and, sometimes, in the more restrained sense of a duty on imported goods and merchandise . The Federalist, No. 30; 3 Elliott's Debates, 289; Story, Const. 949.

2. The Constitution of the United States, art. 1, s. 8, n. 1, gives power to congress "to lay and collect taxes, duties, imposts and excises." And art. 1, s. 10, n. 2, directs that "no state shall, without the consent of congress, lay any imposts, or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws." See Bac. Ab. Smuggling, B; 2 Inst. 62; Dy. 165 n.; Sir John Davis on Imposition.

 EXACTION, torts. A willful wrong done by an officer, or by one who, under color of his office, takes more fee or pay for his services than what the law allows. Between extortion and exaction there is this difference; that in the former case the officer extorts more than his due, when something is due to him; in the latter, he exacts what is not his due, when there is nothing due to him. Wishard; Co. Litt. 368.

EXTORTION, crimes. In a large sense it, signifies any oppression, under color of right: but in a more strict sense it means the unlawful taking by any officer, by color of his office, of any money or thing of value that is not due to him, or more than is due, or before it is due. 4 Bl. Com. 141; 1 Hawk. P. C. c. 68, s. 1; 1 Russ. Cr. *144. To constitute extortion, there must be the receipt of money or something of value; the taking a promissory note, which is void, is. not sufficient to make an extortion. 2 Mass. R. 523; see Bac. Ab. h. t.; Co. Litt. 168. It is extortion and oppression for an officer to take money for the performance of his duty, even though it be in the exercise of a discretionary power. 2 Burr. 927. It differs from exaction. (q. v.) See 6 Cowen, R. 661; 1 Caines, R. 130; 13 S. & R. 426 1 Yeates, 71; 1 South. 324; 3 Penna. R. 183; 7 Pick. 279; 1 Pick. 171.


MERRIAM WEBSTER DICTIONARY:

Main Entry: im·pose
Pronunciation: im-'pOz
Function: verb
Inflected Form(s): im·posed; im·pos·ing
Etymology: Middle French imposer, from Latin imponere, literally, to put upon (perfect indicative imposui), from in- + ponere to put -- more at POSITION
Date: 1581
transitive senses
1 a : to establish or apply by authority <impose a tax> <impose new restrictions> <impose penalties> b : to establish or bring about as if by force <those limits imposed by our own inadequacies -- C. H. Plimpton>
2 a : PLACE, SET b : to arrange (as pages) in the proper order for printing
3 : PASS OFF <impose fake antiques on the public>
4 : to force into the company or on the attention of another <impose oneself on others>
intransitive senses : to take unwarranted advantage of something <imposed on his good nature>
- im·pos·er noun


MERRIAM WEBSTER THESAURUS

Entry Word: impose
Function: verb
Text: 1
Synonyms DICTATE, decree, lay down, ordain, prescribe, set
Related Word charge, command, enjoin, order; demand, exact, require; compel, constrain, oblige
2
Synonyms LEVY, assess, exact, put (on or upon)
3
Synonyms INFLICT 2, force (on or upon), visit, wreak, wreck
4 to force another to accept <imposed all the dirty jobs on her sister>
Synonyms foist, wish; FOIST 3, INFLICT 2
Related Word burden, lade, saddle; fob, fob off, palm off
Idioms take advantage of
5 to take usually unwarranted advantage <did not wish to impose by turning up unannounced>
Synonyms infringe, intrude, obtrude, presume
Related Word encroach, trespass
Idioms make free, take liberties


U.S. v. Childs, 266 U.S. 304 (1924):

"The imposition of a tax is certainly a function of government and creates an obligation, and the power that creates the obligation can assign the measure of its delinquency-the detriment of delay in payment, and section 14a has done so in this case, and explicitly done so. Five per centum penalty is the cost of delinquency, and interest upon the amount due at 1 per cent. per month-12 per cent. a year. There is no ambiguity in the declaration nor the distinction made. Against their clearness and completeness section 57j of the Bankruptcy Act is cited." 

[U.S. v. Childs, 266 U.S. 304 (1924)]


U.S. v. Chamberlin, 219 U.S. 250 (1911):

"When a statute says that a person shall pay a given tax, it obviously imposes upon that person the duty to pay, and this may be enforced through the ordinary means adapted to the recovery of a definite sum due, unless that course is clearly prohibited." 

[U.S. v. Chamberlin, 219 U.S. 250 (1911)]