A-79218, OCTOBER 24, 1936, 16 COMP. GEN. 420

A-79218: Oct 24, 1936

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WHERE THE FORMS HAVE BEEN ISSUED TO ALIENS PURSUANT TO THE REGULATIONS. REFUND IS MADE THEREON. A RECEIPT FROM THE ALIEN IS REQUIRED IN SUPPORT OF EVERY REFUND MADE TO A TRANSPORTATION COMPANY ON DEPARTMENT OF LABOR FORM 514. WHERE REFUND IS MADE BY A TRANSPORTATION COMPANY ON DEPARTMENT OF LABOR FORM 514. IT IS IMPRACTICABLE TO SECURE THE ALIEN'S RECEIPT IN THE SPACE PROVIDED THEREFOR ON THE FORM. THE CANCELED CHECK OR DRAFT BY WHICH REFUND IS MADE IS ACCEPTABLE EVIDENCE OF RECEIPT OF THE REFUND BY THE ALIEN. THERE WAS APPROVED A MODIFICATION OF DEPARTMENT OF LABOR FORM 514. TO BE EXECUTED IN CASES WHERE REFUND IS MADE TO THE ALIEN BY A TRANSPORTATION COMPANY IN ACCORDANCE WITH THE PROVISIONS OF THE FORM.

A-79218, OCTOBER 24, 1936, 16 COMP. GEN. 420

ALIENS - HEAD TAX REFUNDS - SUPPORTING DATA DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, BEING FOR ISSUANCE ONLY IN CASES OF ALIENS IN TRANSIT AND TEMPORARY VISITORS TO THE UNITED STATES, SUCH FORMS NEED NOT BE FURNISHED IN THE ACCOUNTS OF DISBURSING OFFICERS IN CONNECTION WITH REFUNDS OF HEAD TAX IN OTHER CLASSES OF CASES; BUT WHERE THE FORMS HAVE BEEN ISSUED TO ALIENS PURSUANT TO THE REGULATIONS, AND REFUND IS MADE THEREON, EITHER TO THE ALIEN OR TRANSPORTATION COMPANY CONCERNED, THE FORMS MUST BE FURNISHED. A RECEIPT FROM THE ALIEN IS REQUIRED IN SUPPORT OF EVERY REFUND MADE TO A TRANSPORTATION COMPANY ON DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, REGARDLESS OF WHETHER SUCH COMPANY MADE THE DEPOSIT OF HEAD TAX IN THE FIRST INSTANCE. WHERE REFUND IS MADE BY A TRANSPORTATION COMPANY ON DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, AND IT IS IMPRACTICABLE TO SECURE THE ALIEN'S RECEIPT IN THE SPACE PROVIDED THEREFOR ON THE FORM, THE CANCELED CHECK OR DRAFT BY WHICH REFUND IS MADE IS ACCEPTABLE EVIDENCE OF RECEIPT OF THE REFUND BY THE ALIEN. WHERE A TRANSPORTATION COMPANY HAS IN FACT PAID THE HEAD TAX REQUIRED BY STATUTE WITHOUT REQUIRING THE ALIEN TO ADVANCE THE AMOUNT THEREOF, A STATEMENT FROM THE ALIEN TO THAT EFFECT SHOULD BE FURNISHED IN SUPPORT OF A REFUND TO THE TRANSPORTATION COMPANY. REFUNDS OF HEAD TAX SHOULD NOT BE MADE TO TRANSPORTATION COMPANIES IN CASES WHERE DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, HAS BEEN ISSUED TO ALIENS IN TRANSIT AND TEMPORARY VISITORS, EXCEPT UPON PRESENTATION OF THE FORM, PROPERLY EXECUTED. WHERE DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, HAS BEEN LOST BY THE ALIEN TO WHOM ISSUED, CLAIMS FOR REFUND OF SAID TAX SHOULD BE MADE BY SAID ALIEN DIRECT TO THE IMMIGRATION AUTHORITIES AT THE PORT OF ENTRY.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF LABOR, OCTOBER 24, 1936:

IN THE AUDIT OF THE ACCOUNTS OF THE CHIEF DISBURSING OFFICER, DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, COVERING DISBURSEMENTS ON BEHALF OF YOUR DEPARTMENT, QUESTION HAS ARISEN AS TO THE PROPER EVIDENCE TO BE SUBMITTED TO THIS OFFICE WITH THE ACCOUNTS IN SUPPORT OF REFUNDS OF HEAD TAX MADE ON DEPARTMENT OF LABOR FORM NO. 708, VOUCHER FOR REFUND OF SPECIAL DEPOSIT.

BY LETTER OF THIS OFFICE DATED JULY 16, 1931, A-34156, TO YOUR PREDECESSOR, THERE WAS APPROVED A MODIFICATION OF DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, FOR ISSUANCE TO ALIENS IN TRANSIT AND TEMPORARY VISITORS, AS DEFINED IN IMMIGRATION RULE 1, UPON ENTRY INTO THE UNITED STATES, IN ORDER TO FACILITATE REFUND OF AMOUNTS COLLECTED AS HEAD TAX ON ACCOUNT OF SUCH ALIENS AND REFUNDABLE UPON THEIR DEPARTURE FROM THE UNITED STATES AND PRESENTATION OF CLAIM FOR REFUND WITHIN THE RESPECTIVE PERIODS OF TIME AFTER ENTRY PRESCRIBED BY SAID IMMIGRATION RULE 1. THE APPROVED FORM INCLUDES SPACE FOR THE ALIEN'S RECEIPT, TO BE EXECUTED IN CASES WHERE REFUND IS MADE TO THE ALIEN BY A TRANSPORTATION COMPANY IN ACCORDANCE WITH THE PROVISIONS OF THE FORM, THUS BECOMING THE BASIS OF A CLAIM BY THE TRANSPORTATION COMPANY AGAINST THE UNITED STATES FOR PAYMENT OF HEAD TAX DEPOSITED IN CONNECTION WITH THE ALIEN'S ENTRY.

UPON REQUEST OF THIS OFFICE THAT VOUCHERS COVERING REFUNDS OF HEAD TAX TO TRANSPORTATION COMPANIES BE SUPPORTED BY FORM 514, PROPERLY EXECUTED, SHOWING REFUND OF THE AMOUNT OF THE TAX TO THE ALIEN BY THE TRANSPORTATION COMPANY, THERE WAS RECEIVED FROM THE DEPUTY COMMISSIONER OF IMMIGRATION AND NATURALIZATION A LETTER DATED JULY 24, 1936, REFERENCE 55789/443, AS FOLLOWS:

REFERENCE IS MADE TO SEVERAL COMMUNICATIONS ADDRESSED BY YOU TO GUY F. ALLEN, CHIEF DISBURSING OFFICER, UNDER FILE A-FFB-R-A, IN WHICH IT IS REQUESTED THAT HEAD TAX REFUND CERTIFICATE, FORM 514, BE SUBMITTED IN SUPPORT OF DEPARTMENT OF LABOR REFUND VOUCHERS, FORM 708, IN CONNECTION WITH ALL HEAD TAX REFUNDS AS REFLECTED IN THE ACCOUNTS OF THE COLLECTORS OF CUSTOMS.

IT IS APPARENT FROM INQUIRIES MADE TO THIS OFFICE THAT COLLECTORS OF CUSTOMS, REGIONAL DISBURSING OFFICERS, AND IMMIGRATION OFFICERS HAVE CONSTRUED YOUR INSTRUCTIONS, WHICH ARE BASED UPON THE COMPTROLLER GENERAL'S DECISION OF JULY 16, 1931 (A-34156), AS REQUIRING THE SUBMISSION OF FORM 514, RECEIPTED BY THE ALIEN, IN SUPPORT OF REFUND VOUCHERS IN EACH INSTANCE WHERE HEAD TAX IS REFUNDED.

SECTION 2 OF THE IMMIGRATION ACT OF FEBRUARY 5, 1917 (39 STAT. 875),PROVIDES THAT HEAD TAX SHALL BE PAID BY THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL OR TRANSPORTATION LINE BRINGING AN ALIEN TO THE UNITED STATES, OR BY THE ALIEN HIMSELF IF HE DOES NOT COME BY VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE.

SECTION 2 ALSO DIRECTS THE COMMISSIONER, WITH THE APPROVAL OF THE SECRETARY OF LABOR, TO ISSUE RULES AND REGULATIONS GOVERNING THE COLLECTION, DEPOSIT, AND REFUND OF HEAD TAX. RULE 1, SUBDIVISION G, OF THE IMMIGRATION RULES, PROMULGATED PURSUANT TO SECTION 2, DESIGNATES HEAD TAX AS "GENERAL," WHICH IS FOR DIRECT COVERAGE INTO THE TREASURY, AND "SPECIAL," WHICH IS SUBJECT TO REFUND UNDER CERTAIN CONDITIONS AS SPECIFIED BELOW:

"THE TERM "SPECIAL" TAX SHALL APPLY TO THE TAX COLLECTED (1) ON ACCOUNT OF EVERY ALIEN HELD FOR SPECIAL INQUIRY AND (2) ON ACCOUNT OF EVERY ALIEN MAKING UNSATISFACTORY CLAIM TO EXEMPTION FOR ANY ONE OF THE FOLLOWING REASONS:

"/A) THAT HE IS PASSING IN TRANSIT THROUGH THE UNITED STATES.

"/B) THAT HE IS UNDER 16 YEARS OF AGE AND ACCOMPANIED BY EITHER FATHER OR MOTHER.

"/C) THAT HE IS ENTERING FOR TEMPORARY STAY, NOT TO EXCEED ONE YEAR, AFTER AN UNINTERRUPTED RESIDENCE OF AT LEAST ONE YEAR IMMEDIATELY PRECEDING IN CANADA, NEWFOUNDLAND, MEXICO, OR CUBA.

"/D) THAT HE IS AN ALIEN WHO HAS BEEN TEMPORARILY ADMITTED TO THE UNITED STATES AND WHO, DURING THE PERIOD OF SUCH TEMPORARY ADMISSION, PROCEEDS TO FOREIGN CONTIGUOUS TERRITORY FOR TEMPORARY VISITS.

"/E) THAT HE IS A RESIDENT OR CITIZEN OF A POSSESSION OF THE UNITED STATES.

"/F) THAT HE IS A CITIZEN OF THE UNITED STATES.

"/G) THAT HE IS A RETURNING SEAMAN PREVIOUSLY REGULARLY ADMITTED, WHO HAS NOT FORFEITED HIS STATUS SINCE SUCH REGULAR ADMISSION.'

UNDER SUBDIVISION F OF RULE 1, AS AMENDED, FORM 514 IS ISSUED ONLY IN THE FOLLOWING CASES:

TRANSITS: (A) WHERE HEAD TAX IS COLLECT*D ON ACCOUNT OF ALIENS WHO CLAIM TO BE IN TRANSIT THROUGH THE UNITED STATES.

TEMPORARY VISITORS: (C) WHERE HEAD TAX IS COLLECTED ON ACCOUNT OF ALIENS WHO ENTER THE UNITED STATES AFTER AN UNINTERRUPTED RESIDENCE OF AT LEAST ONE YEAR IMMEDIATELY PRECEDING SUCH ENTRANCE IN CANADA,NEWFOUNDLAND, CUBA, OR MEXICO FOR A TEMPORARY PERIOD OF NOT MORE THAN ONE YEAR.

FROM THE FOREGOING IT WILL BE OBSERVED THAT THE LAW PLACES UPON THE TRANSPORTATION LINE BRINGING THE ALIEN TO THE UNITED STATES THE OBLIGATION FOR THE PAYMENT OF HEAD TAX, AND IN THE VAST MAJORITY OF CASES HEAD TAX COLLECTIONS AND REFUNDS ARE TRANSACTIONS ENTIRELY BETWEEN THE UNITED STATES AND THE TRANSPORTATION LINE CONCERNED, AND NOT BETWEEN THE UNITED STATES AND THE ALIEN.

IN ALL OF THE CLASSES OF CASES IN WHICH HEAD TAX IS PLACED ON SPECIAL DEPOSIT EXCEPT THOSE MENTIONED IN (A) TRANSITS, AND (C) TEMPORARY VISITORS, ABOVE, REFUND IS ORDINARILY MADE TO THE DEPOSITOR. UNDER PARAGRAPH 2, SUBDIVISION J, IMMIGRATION RULE 1, PROVISION IS MADE FOR REFUND OF HEAD TAX TO TRANSITS AND VISITORS HOLDING FORM 514 BY PURSERS OF TRANS-ATLANTIC AND TRANS-PACIFIC STEAMSHIPS AND RAILWAY TICKET AGENTS IN CANADA WHO TAKE UP FORM 514. IT WILL BE OBSERVED THAT THIS PROCEDURE INVOLVES A REFUND OF HEAD TAX BY THE COLLECTOR OF CUSTOMS TO A CLAIMANT OTHER THAN THE ORIGINAL DEPOSITOR. THIS PRACTICE WAS ADOPTED FOR THE CONVENIENCE OF THE TRAVELING PUBLIC AND WAS APPROVED BY THE COMPTROLLER GENERAL IN DECISION A-34156, DATED DECEMBER 12, 1930, TO THE SECRETARY OF THE TREASURY, AND A-34156, DATED JULY 16, 1931, TO THE SECRETARY OF LABOR.

IT IS THE UNDERSTANDING OF THIS OFFICE THAT THE SOLE QUESTION DISPOSED OF BY THE COMPTROLLER GENERAL'S DECISIONS OF DECEMBER 12, 1930, AND JULY 16, 1931, WAS THE PROPRIETY OF REFUNDING HEAD TAX TO A CLAIMANT OTHER THAN THE ORIGINAL DEPOSITOR, AND THAT THE ACCOUNTING PROCEDURE INVOLVED IN THE COLLECTION AND REFUND OF HEAD TAX IN OTHER CLASSES OF CASES WAS NOT DISTURBED. IT IS, OF COURSE, IMPOSSIBLE UNDER THE PRESENT PRACTICE OF HANDLING HEAD TAX COLLECTIONS AND REFUNDS TO FURNISH FORM 514 SIGNED BY THE ALIEN TO COVER EACH REFUND, NOT ONLY BECAUSE FORM 514 IS ISSUED ONLY TO TRANSITS AND VISITORS BUT BECAUSE IT WOULD BE MANIFESTLY UNFAIR TO REFUSE REFUND MERELY BECAUSE THE ALIEN CONCERNED HAS LOST THE FORM 514, ALTHOUGH HE HAS SUBMITTED SATISFACTORY EVIDENCE OF DEPARTURE FROM THE UNITED STATES WITHIN THE REQUIRED PERIOD.

IT IS HOPED THAT THE INSTRUCTIONS ISSUED BY YOU WILL BE MODIFIED TO CONFORM TO THE EXISTING PRACTICE AND THIS OFFICE ADVISED ACCORDINGLY, SO THAT APPROPRIATE INSTRUCTIONS MAY BE GIVEN TO IMMIGRATION, CUSTOMS, AND DISBURSING OFFICERS WHO HANDLE HEAD TAX MATTERS IN THE FIELD.

SECTION 2 OF THE IMMIGRATION ACT OF FEBRUARY 5, 1917, 39 STAT. 875, PROVIDES, IN PART, AS FOLLOWS:

THAT THERE SHALL BE LEVIED, COLLECTED, AND PAID A TAX OF $8 FOR EVERY ALIEN, INCLUDING ALIEN SEAMEN REGULARLY ADMITTED AS PROVIDED IN THIS ACT, ENTERING THE UNITED STATES: PROVIDED, THAT CHILDREN UNDER SIXTEEN YEARS OF AGE WHO ACCOMPANY THEIR FATHER OR THEIR MOTHER SHALL NOT BE SUBJECT TO SAID TAX. THE SAID TAX SHALL BE PAID TO THE COLLECTOR OF CUSTOMS OF THE PORT OR CUSTOMS DISTRICT TO WHICH SAID ALIEN SHALL COME, OR, IF THERE BE NO COLLECTOR AT SUCH PORT OR DISTRICT, THEN TO THE COLLECTOR NEAREST THERETO, BY THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE BRINGING SUCH ALIEN TO THE UNITED STATES, OR BY THE ALIEN HIMSELF IF HE DOES NOT COME BY A VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE, OR WHEN COLLECTION FROM THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE, OR VEHICLE BRINGING SUCH ALIEN TO THE UNITED STATES, IS IMPRACTICABLE. THE TAX IMPOSED BY THIS SECTION SHALL BE A LIEN UPON THE VESSEL OR OTHER VEHICLE OR CARRIAGE OR TRANSPORTATION BRINGING SUCH ALIENS TO THE UNITED STATES, AND SHALL BE A DEBT IN FAVOR OF THE UNITED STATES AGAINST THE OWNER OR OWNERS OF SUCH VESSEL OR OTHER VEHICLE, AND THE PAYMENT OF SUCH TAX MAY BE ENFORCED BY ANY LEGAL OR EQUITABLE REMEDY. * * *

WHILE THE LAW PLACES THE PRIMARY RESPONSIBILITY FOR PAYMENT OF HEAD TAX ON THE TRANSPORTATION LINE BRINGING THE ALIEN INTO THE UNITED STATES, IT IS UNDERSTOOD TO BE THE GENERAL PRACTICE OF THE TRANSPORTATION COMPANIES TO COLLECT THE AMOUNT OF THE TAX FROM THE ALIEN AT THE TIME THE TICKET COVERING TRANSPORTATION TO THE UNITED STATES IS PURCHASED. IF THIS WERE NOT SO, THERE WOULD BE NO AUTHORITY FOR THE ISSUANCE OF FORM 514 TO ALIENS IN TRANSIT AND TEMPORARY VISITORS, ENTITLING THEM TO REFUND OF THE AMOUNT OF HEAD TAX DEPOSITED ON THEIR ACCOUNT BY A TRANSPORTATION COMPANY. ACCORDINGLY, THE INTERESTS OF THE ALIEN ARE FOR CONSIDERING IN CONNECTION WITH REFUNDS OF SPECIAL DEPOSIT COLLECTIONS OF HEAD TAX.

THE DECISION OF DECEMBER 12, 1930, A-34156, REFERRED TO IN THE ABOVE- QUOTED LETTER, APPROVED THE REFUNDING OF HEAD TAX FROM SPECIAL DEPOSIT ACCOUNTS OF COLLECTORS OF CUSTOMS DIRECT TO THE TRANSPORTATION LINE BY WHICH THE ALIEN DEPARTED FROM THE UNITED STATES AND WHICH REFUNDED THE TAX TO THE ALIEN, WHERE COLLECTION OF THE TAX WAS MADE FROM ANOTHER TRANSPORTATION LINE OR FROM THE ALIEN DIRECT, PROVIDED PROPER EVIDENCE WAS SUBMITTED IN SUPPORT OF THE CLAIM SHOWING RECEIPT OF THE AMOUNT OF THE TAX BY THE ALIEN FROM THE PARTICULAR TRANSPORTATION COMPANY MAKING THE CLAIM. SAID DECISION APPROVED A FORM OF RECEIPT FOR STAMPING ON FORM 514, HEAD TAX REFUND CERTIFICATE, IN CASES WHERE REFUND WAS MADE TO THE ALIEN BY A TRANSPORTATION COMPANY, AND, AFTER REQUESTING SUBMISSION OF A MODIFIED FORM 514 INCLUDING THE ALIEN'S RECEIPT, CONCLUDED AS FOLLOWS:

THERE WILL BE CONSIDERED BY THIS OFFICE, IN CONNECTION WITH THE MODIFICATION OF FORM 514, THE ADVISABILITY OF CHANGES IN THE EXISTING ACCOUNTING PROCEDURE INVOLVING THE PAYMENT AND REFUND OF HEAD TAXES.

IN APPROVING THE MODIFIED FORM 514 SUBMITTED BY YOUR DEPARTMENT PURSUANT TO THAT REQUEST, THIS OFFICE STATED, IN A-34156, DATED JULY 16, 1931, THAT

IT IS UNDERSTOOD THAT IN THE FUTURE FORM NO. 514 (ORIGINAL), PROPERLY EXECUTED, WILL BE TRANSMITTED TO THIS OFFICE WITH THE ACCOUNTS OF THE COLLECTORS OF CUSTOMS IN SUPPORT OF REFUND VOUCHERS ON DEPARTMENT OF LABOR FORM NO. 708.

PARAGRAPH 3 OF SUBDIVISION F, IMMIGRATION RULE 1, PROVIDES THAT FORM 514 SHALL BE ISSUED TO ALIENS IN TRANSIT AND TEMPORARY VISITORS. PARAGRAPHS 2 AND 4 OF SUBDIVISION J, RULE 1, PROVIDE THAT HEAD TAX MAY BE REFUNDED TO ALIENS OF THESE CLASSES UPON SUBMISSION, WITHIN THE STIPULATED PERIODS AFTER ENTRY, OF SATISFACTORY PROOF OF DEPARTURE FROM THE UNITED STATES WITHIN THE TIME THEREIN PRESCRIBED. IT IS PROVIDED FURTHER, THAT THE SUBMISSION OF FORM 514 PROPERLY EXECUTED AND SHOWING THE ALIEN DEPARTED WITHIN THE TIME PRESCRIBED SHALL BE DEEMED SATISFACTORY PROOF.

AS AT PRESENT CONSTITUTED, INCLUDING MINOR CHANGES APPROVED BY THIS OFFICE ON MARCH 15, 1935, THE FACE OF FORM 514 PROVIDES FOR CERTIFICATION OF THE FACTS AS TO THE ARRIVAL AND DEPARTURE OF THE TRANSIT OR TEMPORARY VISITOR, AND FOR THE ALIEN'S RECEIPT; AND THE REVERSE OF THE FORM CONTAINS INSTRUCTIONS FOR OBTAINING REFUND THEREON, WHICH MAY BE OBTAINED, ACCORDING TO THE PLACE AND MEANS OF THE ALIEN'S ARRIVAL AND DEPARTURE, FROM THE TRANSPORTATION COMPANY BY WHICH HE ARRIVED, FROM THE PURSER OF THE VESSEL ON WHICH HE DEPARTS, FROM RAILWAY TICKET AGENTS AT CERTAIN STATIONS IN CANADA, OR DIRECT FROM THE UNITED STATES.

BEARING IN MIND THE PROVISIONS OF FORM 514 AND OF THE REGULATIONS GOVERNING ITS USE, IT IS APPARENT THAT THE FORM IS FOR ISSUANCE ONLY IN CASES OF TRANSITS AND TEMPORARY VISITORS. HENCE, THERE WOULD BE NO BASIS FOR REQUIRING ITS SUBMISSION IN SUPPORT OF REFUNDS OF HEAD TAX IN OTHER CLASSES OF CASES, SUCH AS CLAIMANTS WHO PROVE UNITED STATES CITIZENSHIP, AND THE DECISIONS OF THIS OFFICE HAVE NOT INTENDED TO PRESCRIBE SUCH A REQUIREMENT. NO OBJECTION WILL BE MADE BY THIS OFFICE AT THIS TIME TO CONTINUANCE OF THE EXISTING PROCEDURE WITH RESPECT TO REFUNDS OF HEAD TAX IN CASES WHERE THE IMMIGRATION RULES DO NOT CONTEMPLATE ISSUANCE OF FORM 514.

HOWEVER, IT WAS INTENDED TO REQUIRE THE SUBMISSION OF A PROPERLY EXECUTED FORM 514 IN SUPPORT OF REFUND OF HEAD TAX IN EACH CASE IN WHICH THE FORM HAS BEEN ISSUED TO THE ALIEN PURSUANT TO THE IMMIGRATION RULES AND REFUND IS MADE THEREON TO THE ALIEN OR TO A TRANSPORTATION COMPANY. THIS REQUIREMENT IS NECESSARY IN ORDER THAT THERE MAY BE A SHOWING OF FACTS SUFFICIENT TO ENABLE EFFECT TO BE GIVEN THE LAW AND THE REGULATIONS OF YOUR DEPARTMENT IN THE AUDIT OF THE ACCOUNTS. FURTHER, WHEN REFUND OF THE AMOUNT OF THE TAX HAS BEEN MADE TO THE ALIEN BY A TRANSPORTATION COMPANY, SUCH COMPANY, WHETHER OR NOT THE ORIGINAL DEPOSITOR, BECOMES THE PROPER CLAIMANT TO ANY HEAD TAX REFUNDABLE BY THE GOVERNMENT UPON THE ALIEN'S DEPARTURE. ACCORDINGLY, A RECEIPT FROM THE ALIEN IS REQUIRED IN SUPPORT OF EVERY REFUND MADE TO A TRANSPORTATION COMPANY, REGARDLESS OF WHETHER SUCH COMPANY MADE THE DEPOSIT OF HEAD TAX IN THE FIRST INSTANCE. IT IS RECOGNIZED THAT IT MAY BE IMPRACTICABLE TO OBTAIN THE ALIEN'S RECEIPT IN THE SPACE PROVIDED ON FORM 514, WHERE THE FORM IS EXECUTED UPON THE ALIEN'S DEPARTURE FROM THE UNITED STATES WITHOUT ANY REFUND BEING OBTAINED THEREON AND IS SUBSEQUENTLY RETURNED BY THE ALIEN TO THE TRANSPORTATION COMPANY BY WHICH HE ARRIVED IN THE UNITED STATES, FOR THE PURPOSE OF OBTAINING REFUND. IN SUCH CASES THE CANCELED CHECK OR DRAFT BY WHICH REFUND IS MADE TO THE ALIEN BY THE TRANSPORTATION COMPANY WOULD BE ACCEPTABLE EVIDENCE OF RECEIPT OF THE REFUND BY THE ALIEN. IN ANY CASE WHERE THE TRANSPORTATION COMPANY HAS IN FACT PAID THE HEAD TAX WITHOUT REQUIRING THE ALIEN TO ADVANCE THE AMOUNT THEREOF, A STATEMENT FROM THE ALIEN TO THIS EFFECT SHOULD BE FURNISHED IN SUPPORT OF THE REFUND TO THE TRANSPORTATION COMPANY. IN OTHER WORDS, THERE MUST BE A COMPLETE ACQUITTANCE FROM THE ALIEN TO AUTHORIZE PAYMENT TO THE TRANSPORTATION COMPANY.

WITH RESPECT TO THE LOSS OF FORM 514 BY AN ALIEN TO WHOM IT HAS BEEN ISSUED, IT DOES NOT APPEAR THAT THE FORM IS THE SOLE BASIS FOR REFUNDING HEAD TAX TO TRANSITS AND TEMPORARY VISITORS. HOWEVER, THERE APPEARS NO OTHER BASIS ON WHICH A TRANSPORTATION COMPANY PROPERLY MAY REFUND THE AMOUNT OF THE TAX TO AN ALIEN. ACCORDINGLY, ALIENS WHO HAVE LOST FORM 514 SHOULD BE REQUIRED TO PRESENT THEIR CLAIMS FOR REFUND DIRECT TO THE IMMIGRATION AUTHORITIES AT THE PORT OF ENTRY, ACCOMPANIED BY SATISFACTORY EVIDENCE OF DEPARTURE FROM THE UNITED STATES WITHIN THE PRESCRIBED PERIOD, AND NO REFUNDS SHOULD BE MADE BY DISBURSING OFFICERS TO TRANSPORTATION COMPANIES IN CASES OF TRANSITS AND TEMPORARY VISITORS WHERE FORM 514 HAS BEEN ISSUED, EXCEPT UPON PRESENTATION OF THE FORM PROPERLY EXECUTED.

IN THIS CONNECTION, LETTERS RECEIVED IN THIS OFFICE FROM COLLECTORS OF CUSTOMS AT VARIOUS IMMIGRATION PORTS OF ENTRY INDICATE THAT NOTWITHSTANDING THE APPROVAL BY THIS OFFICE ON JULY 16, 1931, AND MARCH 15, 1935, OF REVISED FORMS 514, INCLUDING THE ALIEN'S RECEIPT. THE OLD FORM 514, WITHOUT THE RECEIPT, IS STILL IN USE. THE PROPER IMMIGRATION AUTHORITIES SHOULD BE INSTRUCTED TO DISCONTINUE THE USE OF SUCH OLD FORMS IMMEDIATELY.