Mr. President. this is sometimes called a head tax. It is in reality a steamship tax. is levied upon the steamships. paid by them. and can not under the pooling and monopoly conditions which exist be shifted by them to the passengers. as I shall show. In 1883 Congress levied a tax of 50 cents upon every immigrant coming into this country. and required the steamship companies to pay it. The steamship companies raised a great row about it then. as they are raising a row about this proposed amendment now. They paid it under protest. and then brought suit and carried the case all through the courts. contending that it was an unconstitutional tax--carried it to. the Supreme Court of the United States. and the case is to be found in the One hundred and twelfth United States Supreme Court Reports.
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head tax immigrant