Customs duties as personal debt
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 232 U.S. 261 - Billings v. United States · 1914Most cited · 613 citing opinions
It appears to us clear upon principle, as well as upon the obvious import of the provisions of the various acts of Congress on this subject, that the duties due upon all goods imported constitute a personal debt due to the United States from the importer.