This case involved a dispute between the United States and Hezekiah H. Gear, who was accused of failing to pay customs duties on goods imported from England. The government argued that Gear had failed to pay the required amount of duty for his imports and sought payment in full plus interest. In response, Gear claimed he had already paid all necessary fees and should not be held liable for any additional payments. After considering both sides’ arguments, the Supreme Court ultimately ruled in favor of the United States, finding that Gear was indeed responsible for paying all applicable customs duties on his imports as well as any associated interest charges due to late payment or nonpayment. As such, it ordered him to make full restitution with interest within 30 days or face further legal action by the federal government.

In the case of The United States v. Hezekiah H. Gear, the dissenting opinion argued that Congress had no authority to pass a law requiring citizens to pay duties on goods imported from foreign countries and stored in warehouses for future sale or use. The majority opinion held that such laws were constitutional under Congress' power to levy taxes and regulate commerce with foreign nations, but Justice McLean disagreed. He argued that this was an unconstitutional exercise of power because it was not necessary for revenue purposes nor did it involve any regulation of commerce between different states or with foreign nations; instead, he believed it constituted a direct tax on property which could only be imposed by apportionment among the several states as required by Article I Section 9 Clause 4 of the Constitution. Furthermore, Justice McLean asserted that if Congress had intended to impose such a duty they should have done so explicitly rather than through implication as they had done here.