The Pipe Roll of Cloyne, compiled by Bishop Swaffham in 1364, is a remarkable record embracing a full account of the feudal tenures of the see, the nature of the impositions, and the duties the purl homines Sancti Colmani were bound to perform at a very early period.
Leases frequently contain a covenant by the lessee to bear and pay rates, taxes, assessments and other " impositions " or " charges," or " duties " or " outgoings," or " burdens " (except property tax) imposed upon the demised premises during the term.
Considerable difficulty has arisen as to the scope of the terms " impositions," " charges," " duties," " outgoings," " burdens."
These are disallowed as a bond of union or test of communion, much as in the Savoy Declaration of 1658 it is said that constraint " causeth them to degenerate from the name and nature of Confessions," " into Exactions and Impositions of Faith."
Security, and in particular the absence of arbitrary impositions, combined with convenient modes of collection, have come to be recognized as indispensable auxiliaries in financial administration which further aims at the selection of really productive forms of charge.
How would you define impositions? Add your definition here.