Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the customs agency enforces these rules. The customs authority may be different from the immigration authority, which monitors persons who leave or enter the country, checking for appropriate documentation, apprehending people wanted by international arrest warrants, and impeding the entry of others deemed dangerous to the country. In most countries customs are attained through government agreements and international laws.

A customs duty is a tariff or tax on the importation (usually) or exportation (unusually) of goods. In the Kingdom of England, customs duties were typically part of the customary revenue of the king, and therefore did not need parliamentary consent to be levied, unlike excise duty, land tax, or other forms of taxes.

Jesse Woodson James (September 5, 1847 – April 3, 1882) was an American outlaw, gang leader, bank robber, train robber and murderer from the state of Missouri and the most famous member of the James-Younger Gang. Already a celebrity when he was alive, he became a legendary figure of the Wild West after his death. Some recent scholars place him in the context of regional insurgencies of ex-Confederates following the American Civil War rather than a manifestation of frontier lawlessness or alleged economic justice.

Jesse and his brother Frank James were Confederate guerrillas during the Civil War. They were accused of participating in atrocities committed against Union soldiers. After the war, as members of one gang or another, they robbed banks, stagecoaches and trains. Despite popular portrayals of James as a kind of Robin Hood, robbing from the rich and giving to the poor, there is no evidence that he and his gang used their robbery gains for anyone but themselves.

The James brothers were most active with their gang from about 1866 until 1876, when their attempted robbery of a bank in Northfield, Minnesota, resulted in the capture or deaths of several members. They continued in crime for several years, recruiting new members, but were under increasing pressure from law enforcement. On April 3, 1882, Jesse James was killed by Robert Ford, who was a member of the gang living in the James house and who was hoping to collect a state reward on James' head.