The money thus collected shall be paid Into the United States Treasury. The duty imposed by this section shall be a lien upon the vessels which shall bring such passengers Into the United States. and shall be a debt in favor of the United States against the owner or owners of such vessels. and the payment of such duty may be enforced by any legal or equitable remedy. And a like duty shall be levied upon and paid. under rules and regulations prescribed by the Secretary of the Treasury. by every alien immigrant crossing the border line between the United States and contiguous nations.
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immigrant