| 释义 |
‖ ad valorem, advb. phr.|ˌæd vəˈlɔərɛm|
[L. = (according) to value, (in proportion) to worth.]
A phrase (properly adverbial, but more commonly attributive) meaning ‘in proportion to the value’, applied to a mode of levying customs-duties upon goods, when these are taxed at rates proportioned to their estimated value.
1711Act 10 Anne xix. §34 The said Books, Prints and Maps as are to pay the said Duties ad Valorem. 1787Pitt Sp. on Customs Bill 21 Mar., Particularly the case of ad valorem duties. 1825Edin. Rev. XLIII. 76 Silk goods are to be freely admitted..on payment of an ad valorem duty of 30 per cent. 1866Crump Banking iv. 88 Cheques drawn out of the United Kingdom are..required to have ad valorem foreign stamps. |