S. Reports. 580. decided in 1884. It was in those cases contended at the bar that the socalled duty of 50 cents for each passenger. imposed by the act of 1882 upon the owners of immigrantcarrying vessels entering our ports was void for noncompliance with the limitations of the taxing clause in the Constitution. and from the comments of the learned judge I extract what is here directly.apposite. Said he (on page 594. et seq.. of the report): But counsel for plaintiffs. assuming that Congress. in the enactment of this law. is exercising the taxing power conferred by the first clause of section 8 of Article I of the Constitution. and can derive no aid in support of its action from any other grant of power in that instrument. argues that all the restraints and qualifications found there in regard to any form of taxation are limitations upon the exercise of the power in the case. And after quoting the clause and briefly discussing the objections he proceeds: But the true answer to all these objections is that the power exercised in this instance is not the taxing power. The burden imposed on the shipowner by this statute is the mere incident of the regulation of commerce. of that branch of foreign commerce which is involved in immigration. It is true not much is said about protecting the shipowner. But he is the man who reaps the profit from the transaction. who has the means to protect himself. and knows well how to do it. and whose obligations in the premises need the aid of the statute for their enforcement.
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immigrantcarrying immigration