ad valoremadv.n.adj.

Brit.

/ˌad vəˈlɔːrɛm/, U.S.

/ˌæd vəˈlɔrəm/

Origin: A borrowing from Latin. Etymon: Latin ad valorem.

Etymology: < post-classical Latin ad valorem (according) to value, (in proportion) to worth (13th cent.) < classical Latin ad to (see ad- prefix) + post-classical Latin valorem , accusative of valor valor n.

A. adv.

Esp. of a duty or tax: in proportion to value.

ΘΚΠ

society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [adverb] > types of duty

ad valorem1662

at the still-head1743

1662 W. Petty Treat. Taxes xiv. 65 Copper or Tin Money made ad valorem in its matter, is no embasing.

1674 in E. O'Callaghan Documents Colonial Hist. N.-Y. (1853) III. 217 All Goods..shipped in Engld or in any of the English Plantations when imported into New York, are to pay Two pr Cent ad valorem.

1711 Act 10 Anne xix. §34 The said Books, Prints and Maps as are to pay the said Duties ad Valorem.

1795 C. Este Journey through Flanders 245 The duties are levied at the different toll houses on the roads and rivers, and being charged ad valorem, must be reciprocally liable to fail of equity and effect for those who pay the tolls and them who receive it.

1844 Merchants' Mag. Apr. 359 The duty shall be 15 per cent ad valorem.

1872 Times 8 June 5/1 The duty on the exportation of silver is fixed at 5 per cent. ad valorem.

1929 A. Huxley Let. 19 Mar. (1969) 310 It wasn't worth importing it into France and paying 65% ad valorem.

1968 G. Daws Shoal of Time iii. 103 French merchandise, including wines and brandies, should be admitted to Hawaiian ports under duties limited to 5 percent ad valorem.

2001 Govt. Finance Statistics Man. (Internat. Monetary Fund) vi. 70/2 The subsidy may be a specific amount of money per unit or quantity of a good or service, or it may be calculated ad valorem as a specified percentage of the price per unit.

B. n.

A duty or tax levied ad valorem.

ΘΚΠ

society > trade and finance > fees and taxes > impost, due, or tax > fixed proportion dues or taxes > [noun]

farma1325

ad valoremc1769

c1769 B. Franklin Marginalia in Papers (1972) XVI. 284 How then is this ad valorem to be found?

1846 C. Colton Rights of Labor xvi. 43 The list of specific duties has been increased, and that of ad-valorems diminished..at every new modification of the tariff, almost from time immemorial.

1893 Daily Inter Ocean (Chicago) 28 Nov. 6/3 A tariff consisting of duties levied by ad valorems would be sure to drive the American capitalist out of the business of an importer after free trade had driven him out of the business of a manufacturer.

1911 I. M. Tarbell Tariff in Our Times vii. 169 Mr. Aldrich, after denouncing ad valorem duties, presented, a bill filled with ad valorems laid on ad valorems!

1971 Daily News (Jennings, Louisiana) 30 Dec. 1/3 (caption) Gulf States pays ad valorems for 1971.

2007 Chapel Hill Herald (Durham, N. Carolina) (Nexis) 28 June 2 It seemed like the entire community was caught up in budget concerns,..wondering about ad valorems and how much per $100 valuation.

C. adj.

Esp. of a duty or tax: that is in proportion to value; proportional. Frequently opposed to specific adj. 4c.

ΘΚΠ

society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > [adjective] > types or schemes of taxation

ad valorem1772

progressive1792

discriminative1797

indirect1801

progressional1883

degressive1886

regressive1888

soak-the-rich1935

wraparound1968

1772 Gentleman's Mag. Dec. 547/1 The ad valorem duties of Customs and Excise keeping pace with those prices.

1842 Niles' National Reg. 4 Aug. 413/1 The duties upon cotton and woollen manufactures were placed at the ad valorem rate of twenty-five per centum.

1866 A. Crump Pract. Treat. Banking iv. 88 Cheques drawn out of the United Kingdom are..required to have ad valorem foreign stamps.

1907 Insurance Monitor Sept. 331/1 A uniform ad valorem charge against all contracts in the company alike according to the values of these contracts at the time.

1977 Economist 3 Sept. 91/3 Because the tax would be ad valorem, people staying in cheaper hotels would pay relatively little.

2010 A. R. Young in A. Narlikar Deadlocks in Multilateral Negotiations v. 126 It contributed to finding a formula for converting specific tariffs on agricultural products into ad valorem tariffs.

This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021).

单词	ad valorem
释义	ad valoremadv.n.adj. Brit. /ˌad vəˈlɔːrɛm/, U.S. /ˌæd vəˈlɔrəm/ Origin: A borrowing from Latin. Etymon: Latin ad valorem. Etymology: < post-classical Latin ad valorem (according) to value, (in proportion) to worth (13th cent.) < classical Latin ad to (see ad- prefix) + post-classical Latin valorem , accusative of valor valor n. A. adv. Esp. of a duty or tax: in proportion to value. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [adverb] > types of duty ad valorem1662 at the still-head1743 1662 W. Petty Treat. Taxes xiv. 65 Copper or Tin Money made ad valorem in its matter, is no embasing. 1674 in E. O'Callaghan Documents Colonial Hist. N.-Y. (1853) III. 217 All Goods..shipped in Engld or in any of the English Plantations when imported into New York, are to pay Two pr Cent ad valorem. 1711 Act 10 Anne xix. §34 The said Books, Prints and Maps as are to pay the said Duties ad Valorem. 1795 C. Este Journey through Flanders 245 The duties are levied at the different toll houses on the roads and rivers, and being charged ad valorem, must be reciprocally liable to fail of equity and effect for those who pay the tolls and them who receive it. 1844 Merchants' Mag. Apr. 359 The duty shall be 15 per cent ad valorem. 1872 Times 8 June 5/1 The duty on the exportation of silver is fixed at 5 per cent. ad valorem. 1929 A. Huxley Let. 19 Mar. (1969) 310 It wasn't worth importing it into France and paying 65% ad valorem. 1968 G. Daws Shoal of Time iii. 103 French merchandise, including wines and brandies, should be admitted to Hawaiian ports under duties limited to 5 percent ad valorem. 2001 Govt. Finance Statistics Man. (Internat. Monetary Fund) vi. 70/2 The subsidy may be a specific amount of money per unit or quantity of a good or service, or it may be calculated ad valorem as a specified percentage of the price per unit. B. n. A duty or tax levied ad valorem. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > fixed proportion dues or taxes > [noun] farma1325 ad valoremc1769 c1769 B. Franklin Marginalia in Papers (1972) XVI. 284 How then is this ad valorem to be found? 1846 C. Colton Rights of Labor xvi. 43 The list of specific duties has been increased, and that of ad-valorems diminished..at every new modification of the tariff, almost from time immemorial. 1893 Daily Inter Ocean (Chicago) 28 Nov. 6/3 A tariff consisting of duties levied by ad valorems would be sure to drive the American capitalist out of the business of an importer after free trade had driven him out of the business of a manufacturer. 1911 I. M. Tarbell Tariff in Our Times vii. 169 Mr. Aldrich, after denouncing ad valorem duties, presented, a bill filled with ad valorems laid on ad valorems! 1971 Daily News (Jennings, Louisiana) 30 Dec. 1/3 (caption) Gulf States pays ad valorems for 1971. 2007 Chapel Hill Herald (Durham, N. Carolina) (Nexis) 28 June 2 It seemed like the entire community was caught up in budget concerns,..wondering about ad valorems and how much per $100 valuation. C. adj. Esp. of a duty or tax: that is in proportion to value; proportional. Frequently opposed to specific adj. 4c. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > [adjective] > types or schemes of taxation ad valorem1772 progressive1792 discriminative1797 indirect1801 progressional1883 degressive1886 regressive1888 soak-the-rich1935 wraparound1968 1772 Gentleman's Mag. Dec. 547/1 The ad valorem duties of Customs and Excise keeping pace with those prices. 1842 Niles' National Reg. 4 Aug. 413/1 The duties upon cotton and woollen manufactures were placed at the ad valorem rate of twenty-five per centum. 1866 A. Crump Pract. Treat. Banking iv. 88 Cheques drawn out of the United Kingdom are..required to have ad valorem foreign stamps. 1907 Insurance Monitor Sept. 331/1 A uniform ad valorem charge against all contracts in the company alike according to the values of these contracts at the time. 1977 Economist 3 Sept. 91/3 Because the tax would be ad valorem, people staying in cheaper hotels would pay relatively little. 2010 A. R. Young in A. Narlikar Deadlocks in Multilateral Negotiations v. 126 It contributed to finding a formula for converting specific tariffs on agricultural products into ad valorem tariffs. This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021). < adv.n.adj.1662
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