It will be refunded to him by the Government. Please listen while I read the recommendation of the Department of Commerce and Labor on this subject. The department submitted a draft for a new immigration law two years ago. The explanation accompanying the draft contained these words: A provision is inserted also for the refund of head tax exacted on account of aliens applying at the land boundaries. this to avoid complaints which arose under the act of 1903 from the collection of head tax on aliens who were rejected at the land boundaries. etc. We have adopted the exact words recommended by the department. unless I am mistaken. in its draft of the bill.
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immigration head tax