The tax in this case. which. as far as It can be called a tax. is an excise duty on the business of bringing passengers from foreign countries into this by ocean navigation. is uniform. and operates exactly alike in every port of the United States where such passengers can be landed. It is said that the statute violates the rule of uniformity and the provision of the Constitution that "no preference shall be given. in the regulation of commerce or revenue. to the ports of one State over those of another. " because it does not apply to passengers arriving in this country by railroad or other inland mode of conveyance. but the law applies to all ports alike. and evidently gives no preference to one over another. butis uniform in its operation in all ports of the United States. It may be added that the evil to be remedied by this legislation has no existence on our inland border. and immigration in that quarter needed no such regulation. Perfect uniformity. perfect equality of taxation in all the aspects in which the human mind can viev. is a baseless dream. as this court has said more than once. * * * Here. then. is substantial uniformity within the meaning and purpose of the Constitution. Now. taking this decision as a text. it shows that this tax upon cotton was absolutely uniform.
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immigration