Duties on imports
Defined in 2 dictionaries — Case Law, Black's (1910)
Definitions from Case Law
From 38 U.S. 486 - Jonathan Meredith v. The United States · 1839Most cited · 103 citing opinions
the duties due upon all goods imported constitute a personal debt due to the United States from the importer, (and the consignee for this purpose is treated as the owner and importer,) independently of any lien on the goods, and any bond given for the duties.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
This term signifies not merely a duty on the act of importation, but a duty on the thing imported. It is not confined to a duty levied while the article is entering the country, but extends to a duty levied after it has entered the countryBrown v. Maryland, 12 Wheat. 437, 6 L. Ed. 678.
Defined under Duties in Black's Law Dictionary.