Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Black's Law Dictionary: 2nd Edition

    A court of the United States, created by act of congress in 1909, to hear and determine appeals from the decisions of the revenue officers in the imposition and collection of customs-duties. It is composed of a chief judge and four associates, and sits at Washington.