Joseph Story

“ The first question is, whether Smith and Buchanan were ever personally indebted for these duties; or, in other words, whether the importers of goods do, in virtue of the importation thereof, become personally indebted to the United States for the duties due thereon; or the remedy of the United States is exclusively confined to the lien on the goods, and the security of the bond given for the duties. ”

“ On the other hand, the construction which we put upon the act imposes the burden upon these who have enjoyed the benefits; and creates a common interest in a vigilant and prompt discharge of that burden. ”

“ But the present is a case where one of several partners, and one of several joint importers, has given his separate bonds for the duties due by law by all the importers, either as partners or as part owners; and therefore, where the true question is whether such bonds under such circumstances amount to an extinguishment of the debt due by all the other importers, as partners or as part owners. It is certainly encumbent upon those who assert the affirmative, to show by some clear and determinate language of the revenue collection act of 1799, ch. ”