“ The taxes levied, on warrant of some ancient grant or privilege, upon cattle or goods at a bridge or a ferry or other point of passage from one county or province to another, of which there are some lingering remains even in the United Kingdom, and those levied at the gates of cities on the produce of the immediate country—a not uncommon form of municipal taxation on the European continent—are all of the nature of customs dues. ”

“ They rank among the most ancient, as they continue to prevail as one of the most common modes, in all countries, of levying revenue for public purposes. In an insular country like the United Kingdom customs duties came in process of time to be levied only or chiefly in the seaports, and thus applied only to the foreign commerce, where they may be brought under the control of fair and reasonable principles of taxation. ”