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19 U.S.C. § 199Judgments, how payable

submitted date unrecorded by Congress to r/title-19-CUSTOMS-DUTIES · 125 words · no verdicts yet

in plain englishAI-generated · not legal advice

When the United States sues to collect unpaid import duties, the judgment must say so. The judgment, interest, and costs must be paid in the coin legally used for duties. If a marshal sells the debtor's property, buyers must pay in that same coin.

This section is about lawsuits the United States brings in court to recover unpaid import duties, or penalties for not paying them. In these cases, the judgment (the court's final decision) must clearly state that it is for duties. The judgment amount, the interest on it, and the court costs must all be paid using the specific type of coin that the law says can be used to pay duties. If the court issues an order to enforce the judgment (called a "writ of execution"), that order must also say the money is for duties, and it must tell the U.S. marshal to collect payment in that same type of coin. If the marshal has to seize and sell the debtor's property to satisfy the judgment, the marshal must refuse to accept payment from any buyer at that sale in any money other than the type of coin the execution order specifies.
the actual law source: uscode.house.gov ↗public domain

In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the nonpayment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.

Source credit: (R.S. § 3014.)

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