Customs and Inland Revenue Act, 1885

Duty to be a first charge on property; what parties accountable for the duty.

14. The duty hereby imposed shall be a first charge on all the property in respect whereof the same shall be payable while such property shall remain in the possession or under the control of the body corporate or unincorporate chargeable with such duty, or of any party or parties acquiring the same, with notice of any such duty being in arrear, and every such body corporate or unincorporate, and every accountable officer, shall to the full extent thereof, be answerable to Her Majesty for the payment of the duty charged thereon.