Article covering origins of import tariffs and tax (5)
I believe the answer is:
tithe
'tax' is the definition.
(thesaurus)
'article covering origins of import tariffs' is the wordplay.
'article' becomes 'the' (the 'definite article' part of speech**).
'covering' indicates putting letters inside.
'origins of' suggests taking the first letters.
The initial letters of 'import tariffs' is 'it'.
'the' going around 'it' is 'TITHE'.
'and' is the link.
(Other definitions for tithe that I've seen before include "Impost" , "Tenth part paid to a church" , "Levy by church, e.g." , "One tenth - old church tax" , "Tax once levied" .)