Lead Opinion
Section 1 of the act of Eebruary 20, 1907, provides:
“That there shall be leviеd, collected and paid a tax- of four dollars for every alien entering the United States. The said tax shall be paid, to the сollector of customs of the port or customs district to which said alien shall come, * * * by the master, agent, owner or consignee of the vessel, transportation line or other conveyance or vehicle bringing such alien to the United States. * * * The tax imposed by this section shall he a lien upon the vessel * * * and shall be a debt in favor of the United States against the owner or owners of such vessel.” etc.
Earlier statutes had imposed a head tax “for each and every passenger not a citizen of the United States who shall come by steam or sail vessel from a foreign port to any port within the United States/’ Act Aug. 3, 1882, c. 376, 22 Stat. 214 (U. S. Comp. St. 1901, p. 1288); Act Aug. 18, 1894, c. 301, 28 Stat. 391 (U. S. Comp. St. 1901, p.
In a former decision (Taylor v. U. S.,
“The section does not apрly to sailors carried, to an American port with a bona fide intent to take them out again when the ship goes on, when not only wаs there no ground for supposing that they were making the voyage a pretext to get here, desert, and get in, but there is no evidenсe that they were doing so in fact. Whether this result is reached by the interpretation of the words (in section 18) ‘bringing an alien to the United States’ -that has been suggested, or on the ground that the statute cannot have intended to apply to the ordinary and necessаry landing of seamen, even if the words of the section embrace it, as in Church of the Holy Trinity v. United States,143 U. S. 457 , 12 Sup. Ct. 511,36 L. Ed. 226 , does not matter for this case.”
In the subsequent case which was before this court (U. S. v. International Mercantile Marine Co.,
There being no question here of any desertion, but a concedеd intention of all parties that on arrival he should leave the ship perma-
The judgment is reversed.
Dissenting Opinion
(dissenting). If the substitution оf the word “alien,” in the first section of the act of February 20, 1907, for the word “passenger,” used in the former acts, were the only change made in the law, the argument founded on it would be stronger. But the word “alien” was substituted throughout the act for the words “alien immigrants” or “immigrants” used in fоrmer laws. The horsemen in question were seamen on the British steamship Minneapolis. This would be so by statute as to American vessels (Rev. Stat. U. S. 4612 [U. S. Comp. St. 1901, p. 3120]; see, also, The Minna [D. C.] 11 Fed 759), and is so as to British vessels by chapter 60, 57 & 58 Vict. 742. There is no evidence that they were shipped for the purpose of evading the immigration law. Though it happens that the persons now under consideration are horsеmen and the particular provision of the immigration law involved is the head tax, it seems to me to follow from the decision that аll alien seamen who are paid off under their articles in this country fall within the definition of aliens throughout the immigration law. The word literаlly covers seamen, but I cannot believe it was the intention of Congress to include them. Holy Trinity Church v. United States,
‘•'Head tax shall not be assessed on account of bona fide seamen landing in the pursuit of their calling. On account of such as are discharged with the intent to remain in the United States, and оn account of those who are found or shown to have deserted and remained in the United States, the head tax símil be assessed.”
Tt is true that the cases of Taylor v. United States,
For these reasons, I feel compelled to dissent from the opinion of the court.
