Etymology:
The word "impost" comes from the Latin word "impositus," which means "a charge, tax, or burden." It is derived from the verb "imponere," meaning "to place upon."
Meaning and Origin:
In architecture, an impost is a horizontal molding or projecting course that supports the ends of an arch or lintel and distributes its weight to the supporting walls or columns. It is essentially the lowest part of an arch or the upper part of a pier or column.
In taxation, an impost refers to a fee, tax, or duty levied on imported goods. Historically, an impost was a specific tax imposed on certain items or commodities. The term can also be used more broadly to refer to any type of financial obligation or burden.
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