Speech #690154002

But in the very essence of things. sir. this is not a tax. and impositions of this kind have never been held by the United States Supreme Court to be taxes. In a case involving the tariff in 106 United States it is held by the Supreme Court that the tariff is not a taxis not a tax at all. In the headmoney cases--cases which in some respects are analogous to the case at bar here--it Is held that the particular imposition upon the shipowners for bringing immigrants over here is not a tax. and that this may be increasingly plain. sir. I should like to insert in the RacoR -the excerpts that I have here from the headmoney cases. and read just a brief part thereof.