A-80829, NOVEMBER 2, 1936, 16 COMP. GEN. 457

A-80829: Nov 2, 1936

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A RECEIPT FROM THE ALIEN IS REQUIRED IN SUPPORT OF EVERY REFUND MADE TO A TRANSPORTATION COMPANY ON DEPARTMENT OF LABOR FORM 514. PAYMENT MAY BE MADE TO A TRANSPORTATION COMPANY IN THE AMOUNT OF HEAD TAX ACKNOWLEDGED BY AN ALIEN TO HAVE BEEN REFUNDED TO HIM ON DEPARTURE FROM THE UNITED STATES. WHERE THE REFUND IS MADE BY THE SAME TRANSPORTATION LINE ON WHICH THE ALIEN ARRIVED IN THE UNITED STATES. NOTWITHSTANDING THERE IS NO STATEMENT ON DEPARTMENT OF LABOR FORM 514. AS TO THE TRANSPORTATION COMPANY FROM WHICH THE REFUND WAS RECEIVED. AS FOLLOWS: THERE IS ENCLOSED HEREWITH FOR PREAUDIT A VOUCHER IN FAVOR OF THE PENINSULAR AND OCCIDENTAL STEAMSHIP COMPANY FOR THE REFUND OF SPECIAL DEPOSITS AGGREGATING $704.00 DEPOSITED AT VARIOUS TIMES ON ACCOUNT OF THE PASSENGERS ENUMERATED IN THE ATTACHED LETTER FROM THE DEPARTMENT OF LABOR DATED JUNE 26.

A-80829, NOVEMBER 2, 1936, 16 COMP. GEN. 457

ALIENS - HEAD-TAX REFUNDS AMOUNTS REFUNDED AS HEAD TAX TO ALIENS BY A TRANSPORTATION COMPANY ON THEIR DEPARTURE FROM THE UNITED STATES MAY NOT BE PAID TO ANOTHER TRANSPORTATION COMPANY MAKING CLAIM THEREFOR ON THE BASIS OF HAVING PAID THE TAX UPON THE ALIENS' ARRIVAL IN THE UNITED STATES, PARTICULARLY WHERE THE ALIENS DEPARTED TO CANADA. 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. PAYMENT MAY BE MADE TO A TRANSPORTATION COMPANY IN THE AMOUNT OF HEAD TAX ACKNOWLEDGED BY AN ALIEN TO HAVE BEEN REFUNDED TO HIM ON DEPARTURE FROM THE UNITED STATES, WHERE THE REFUND IS MADE BY THE SAME TRANSPORTATION LINE ON WHICH THE ALIEN ARRIVED IN THE UNITED STATES, NOTWITHSTANDING THERE IS NO STATEMENT ON DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, AS TO THE TRANSPORTATION COMPANY FROM WHICH THE REFUND WAS RECEIVED. WHERE DEPARTMENT OF LABOR FORM 514, HEAD TAX REFUND CERTIFICATE, HAS BEEN LOST BY THE ALIEN TO WHOM ISSUED, CLAIMS FOR REFUNDS OF SAID TAX SHOULD BE MADE BY THE ALIEN DIRECT TO THE IMMIGRATION AUTHORITIES AT THE PORT OF ENTRY, AND NO PAYMENTS SHOULD BE MADE TO TRANSPORTATION COMPANIES IN CASES OF TRANSITS AND TEMPORARY VISITORS EXCEPT UPON PRESENTATION OF SUCH FORM PROPERLY EXECUTED.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE COLLECTOR OF CUSTOMS, MIAMI, FLORIDA, NOVEMBER 2, 936:

THERE HAS BEEN CONSIDERED YOUR LETTER OF SEPTEMBER 26, 1936, AS FOLLOWS:

THERE IS ENCLOSED HEREWITH FOR PREAUDIT A VOUCHER IN FAVOR OF THE PENINSULAR AND OCCIDENTAL STEAMSHIP COMPANY FOR THE REFUND OF SPECIAL DEPOSITS AGGREGATING $704.00 DEPOSITED AT VARIOUS TIMES ON ACCOUNT OF THE PASSENGERS ENUMERATED IN THE ATTACHED LETTER FROM THE DEPARTMENT OF LABOR DATED JUNE 26, 1936.

THERE IS ALSO ATTACHED FORMS 514 OR DOCUMENTS IN LIEU THEREOF COVERING THE ITEMS ENUMERATED IN THE LETTER FROM THE DEPARTMENT OF LABOR.

IT WILL BE NOTED THAT IN THE CASE OF RECEIPT NO. 63854, R. H. TURNBULL, COVERING THE DEPOSIT OF $8.00, THAT MR. TURNBULL IN ACKNOWLEDGING RECEIPT OF THE REFUND STATES THAT THIS SUM OF MONEY WAS REFUNDED TO HIM BY THE C.P.R. RAILROAD. A SIMILAR CONDITION PREVAILS IN CONNECTION WITH REFUND CERTIFICATE NO. 63855.

IN A LETTER DATED JUNE 4, 1936, AUDIT DIVISION, A-FFB-RA, ADDRESSED BY MR. F. W. NICKEL, CHIEF, AUDIT REVIEW SECTION, TO MR. GUY F. ALLEN, CHIEF DISBURSING OFFICER, DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, WASHINGTON, D.C. (YOUR LETTER WAS REFERRED HERE, AS THIS OFFICE CERTIFIED THE SEVERAL ACCOUNTS TO THE DISBURSING OFFICER FOR PAYMENT AND IS APPARENTLY RESPONSIBLE FOR THE CORRECTNESS THEREOF). MR. NICKEL STATES: "IN ORDER TO PROPERLY SUPPORT EACH VOUCHER FOR REFUND (CAT. 708) AS REQUIRED BY DECISION OF THE COMPTROLLER GENERAL A-34156, DATED JULY 16, 1931, TO THE SECRETARY OF LABOR, THERE SHOULD BE ATTACHED TO EACH VOUCHER THE REQUIRED NUMBER OF "FORM 514, HEAD TAX REFUND CERTIFICATE (ORIGINAL)" PROPERLY EXECUTED, SHOWING THAT THE ALIEN WHO ORIGINALLY DEPOSITED THE $8.00 COVERING HEAD TAX HAS RECOVERED THE AMOUNT SO DEPOSITED FROM THE TRANSPORTATION COMPANY CLAIMING THE REFUND.'

SINCE THE ALIEN ACKNOWLEDGES THAT HE HAS RECOVERED THE AMOUNT WHICH HE DEPOSITED FROM THE C.P.R. RAILROAD, A COMPANY OTHER THAN THE TRANSPORTATION LINE MAKING THE PAYMENT AND CLAIMING THE REFUND, MAY THE PAYMENT BE MADE TO THE P. AND O. STEAMSHIP COMPANY, THE TRANSPORTATION LINE WHO DEPOSITED THE HEAD TAX WITH THE GOVERNMENT?

IT IS UNDERSTOOD FROM THE AGENT OF THE P. AND O. STEAMSHIP COMPANY THAT THERE IS AN ARRANGEMENT EXISTING BETWEEN THE TRANSPORTATION LINES WHEREBY THE LINE DEPOSITING THE AMOUNT AND OBTAINING THE REFUND FROM THE GOVERNMENT REIMBURSES THE LINE WHICH ACTUALLY PAID THE AMOUNT INVOLVED TO THE ALIEN.

HEAD TAX REFUND CERTIFICATE NO. 550590 WAS ISSUED TO COVER A DEPOSIT OF $8.00 MADE ON ACCOUNT OF MARIS GALDOS, WHO WAS ADMITTED MAY 17, 1935, HAVING ARRIVED ON THE P. AND O. VESSEL "CUBA.' THIS FORM DOES NOT SHOW THAT THE ALIEN HAS RECOVERED THE AMOUNT DEPOSITED FROM THE TRANSPORTATION COMPANY CLAIMING THE REFUND. IT IS SIGNED BY THE PASSENGER BUT THERE IS NO ACKNOWLEDGMENT OF THE RECEIPT OF THE MONEY. THIS CONDITION APPLIES ALSO IN THE CASE OF HEAD TAX REFUND CERTIFICATE 550592, 550593, 550595, AND 550597.

MAY THESE FORMS BE ACCEPTED AS SUFFICIENT EVIDENCE UPON WHICH TO MAKE A REFUND OF THE HEAD TAX DEPOSITED WITH THE P. AND O. STEAMSHIP COMPANY, WHO PAID THE MONEY TO THIS OFFICE?

THE MAJORITY OF THE OTHER CERTIFICATES, FORM 514, ATTACHED, ARE SIGNED IN BLANK, THE NAME OF THE TRANSPORTATION LINE MAKING THE REFUND NOT BEING SHOWN, NOR IS THE DATE OF THE PAYMENT GIVEN. IN OTHER WORDS, THE LEFT- HAND BLOCK ON THE BOTTOM OF THE FORM (THE ACKNOWLEDGMENT OF REFUND) IS BLANK EXCEPT FOR THE SIGNATURE OF THE PASSENGER.

MAY REFUND BE MADE ON THESE CERTIFICATES IN THEIR PRESENT FORM?

IN REGARD TO THE LAST THREE ALIENS, TO WIT: JORGE BARRAQUE, JR., JULIAN FIERROS, AND ZOILA (CUCA) PORRO, THE DISTRICT DIRECTOR STATES THAT THE ALIENS HAVE LOST FORM 514. THERE IS ATTACHED TO THE PAPERS FOR EACH OF THE SAID ALIENS A STATEMENT AS FOLLOWS:

"COPY OF PART B, GOVERNMENT FORM 514 "JORGE BARRAQUE, JR.

"THIS WILL CERTIFY THAT THE PASSENGER NAMED ABOVE DEPARTED FROM THE UNITED STATES OF AMERICA AT THE PORT OF MIAMI BY THE S.S. FLORIDA, MAY 30TH, 1936.'

ARE THESE FORMS SUFFICIENT UPON WHICH TO MAKE A REFUND OF THE HEAD TAX TO THE P. AND O. STEAMSHIP COMPANY, THE LINE THAT MADE THE ORIGINAL DEPOSIT WITH THE GOVERNMENT?

IT WILL BE VERY MUCH APPRECIATED IF THE PREAUDIT OF THIS ACCOUNT COULD BE EXPEDITED, AS THIS OFFICE IS WITHHOLDING SETTLEMENT OF A NUMBER OF SIMILAR CLAIMS PENDING YOUR RULING IN THE PRESENT CASE.

WITH RESPECT TO CERTIFICATES 63854 AND 63855, IT APPEARS THAT THE HEAD TAX WAS REFUNDED BY THE ,C.P.R. RAILROAD" AND NOT BY CLAIMANT, THE PENINSULAR AND OCCIDENTAL STEAMSHIP CO. UNDER SUCH CIRCUMSTANCES, THE TRANSPORTATION LINE BY WHICH THE ALIENS DEPARTED FROM THE UNITED STATES AND WHICH REFUNDED THE TAX TO SAID ALIENS IS THE PROPER CLAIMANT. FURTHERMORE, IT APPEARS THAT THE ALIENS MENTIONED ON THE CERTIFICATES DEPARTED TO CANADA, AND IN THIS CONNECTION ATTENTION IS INVITED TO INSTRUCTIONS ON THE BACK OF FORM 514 WITH RESPECT TO REFUNDS TO ALIENS SO DEPARTING, AS FOLLOWS:

WHERE ENTRY TO THE UNITED STATES OCCURRED AT A UNITED STATES SEAPORT AND THE PERSON DEPARTS FOR CANADA WITHIN THE TIME PRESCRIBED AND WITH THE INTENTION OF REMAINING THEREIN, REFUND CAN BE OBTAINED ONLY BY RETURNING THE CERTIFICATE PROPERLY ENDORSED TO THE TRANSPORTATION COMPANY BY WHICH THE PERSON ARRIVED IN THE UNITED STATES.

WHILE THERE MAY BE, AS STATED IN YOUR LETTER, SOME ARRANGEMENT EXISTING BETWEEN TRANSPORTATION LINES WHEREBY THE LINE DEPOSITING THE AMOUNT AND OBTAINING THE REFUND FROM THE GOVERNMENT REIMBURSES THE LINE WHICH ACTUALLY PAID THE AMOUNT INVOLVED TO THE ALIEN, SUCH ARRANGEMENT DOES NOT GIVE TO THE UNITED STATES A SUFFICIENT ACQUITTANCE AND DOES NOT PROTECT THE GOVERNMENT FROM DUPLICATE PAYMENT. ACCORDINGLY, ON THE PRESENT RECORD, PAYMENT OF THE AMOUNT CLAIMED UNDER THESE TWO CERTIFICATES IS NOT AUTHORIZED TO THE PENINSULAR AND OCCIDENTAL STEAMSHIP CO.

IN ORDER TO AUTHORIZE THE REFUND OF HEAD-TAX DEPOSITS OTHERWISE PROPER, THERE IS REQUIRED TO BE FILED, PROPERLY EXECUTED, FORM 514, HEAD TAX REFUND CERTIFICATE, SHOWING THE FACTS IN CONNECTION WITH THE ARRIVAL AND DEPARTURE OF THE ALIEN, INCLUDING EVIDENCE OF RECEIPT BY HIM OF THE AMOUNT OF THE TAX. IT APPEARS THAT HEAD TAX REFUND CERTIFICATES 550590, 550592, 550593, 550595, AND 550597, MENTIONED IN YOUR LETTER, AND ALSO CERTIFICATE NO. 475293, WERE ISSUED ON THE OLD FORM 514 WITHOUT THE DECISION OF THIS OFFICE DATED DECEMBER 12, 1930, A-34156, APPROVING A PROPER FORM OF RECEIPT FOR STAMPING ON THE OLD FORM TO PERMIT THE ALIEN TO ACKNOWLEDGE RECEIPT OF THE AMOUNT OF HEAD TAX FROM THE PARTICULAR TRANSPORTATION COMPANY MAKING CLAIM. 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 TRANSPORTATION COMPANIES TO COLLECT THE HEAD TAX FROM THE ALIEN AT THE TIME THE TICKET COVERING TRANSPORTATION TO THE UNITED STATES IS PURCHASED. CONSEQUENTLY, THE MONEYS DEPOSITED BEING THOSE OF THE ALIEN THE INTERESTS OF SUCH ALIEN MUST BE CONSIDERED IN CONNECTION WITH REFUNDS OF HEAD-TAX COLLECTIONS AND THERE MUST BE A COMPLETE ACQUITTANCE TO THE UNITED STATES FROM THE ALIEN TO AUTHORIZE PAYMENT TO A TRANSPORTATION COMPANY. ACCORDINGLY, REFUND IS NOT AUTHORIZED TO THE TRANSPORTATION COMPANY IN THOSE CASES WHERE THE ALIEN HAS NOT ACKNOWLEDGED RECEIPT OF THE HEAD TAX FROM SAID COMPANY.

WITH RESPECT TO CERTAIN OF THE REFUNDS CLAIMED ON MODIFIED FORM 514, APPROVED BY THIS OFFICE IN LETTER TO THE SECRETARY OF LABOR DATED JULY 16, 1931, A-34156, IT APPEARS THAT WHILE THE ALIEN HAS ACKNOWLEDGED RECEIPT OF THE REFUND OF THE HEAD TAX IN THE SPACE PROVIDED THEREFOR ON THE FORM, NO STATEMENT HAS BEEN MADE AS TO THE TRANSPORTATION COMPANY FROM WHICH SUCH REFUND WAS RECEIVED. HOWEVER, IN THOSE CASES IT IS SHOWN ON THE FORM THAT THE ALIEN DEPARTED BY THE SAME STEAMSHIP LINE ON WHICH HE ARRIVED IN THE UNITED STATES. ACCORDINGLY REFUND IS AUTHORIZED TO THE CLAIMANT COMPANY IN SUCH CASES, THE ALIEN'S SIGNATURE CONSTITUTING A PROPER ACQUITTANCE TO THE GOVERNMENT. AS TO CERTIFICATES 63875, 63876, 63726, AND 63727, THE EXECUTED FORMS DO NOT SHOW THAT REFUND WAS ACTUALLY MADE BY CLAIMANT COMPANY, THE REFUNDS IN SUCH CASES APPARENTLY HAVING BEEN MADE BY THE TRANSPORTATION COMPANIES ON WHOSE VESSELS OR LINES THE ALIENS DEPARTED FROM THE UNITED STATES. ACCORDINGLY SUCH OTHER TRANSPORTATION COMPANIES AND NOT THE PENINSULAR AND OCCIDENTAL STEAMSHIP CO. ARE THE PROPER CLAIMANTS TO ANY HEAD TAX OTHERWISE REFUNDABLE BY THE UNITED STATES.

WITH RESPECT TO THE THREE ALIENS WHO ARE REPORTED TO HAVE LOST FORM 514, THE CLAIM OF THE PENINSULAR AND OCCIDENTAL STEAMSHIP CO. FOR REFUND OF THE HEAD TAX IS BASED ON A CERTIFICATE SIGNED BY EACH ALIEN, WHICH CERTIFICATE MERELY INDICATES THAT THE PARTICULAR ALIEN DEPARTED FROM THE UNITED STATES ON A CERTAIN DATE BY THE VESSEL NAMED IN THE CERTIFICATE, NOTHING WHATEVER APPEARING THEREON INDICATING THAT THE HEAD TAX WAS REFUNDED TO THE ALIEN AT THE TIME OF HIS DEPARTURE. WHILE FORM 514 IS NOT THE SOLE BASIS FOR REFUNDING HEAD TAX TO THE ALIEN, THERE IS 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 SUCH FORM PROPERLY EXECUTED.

YOU ARE ADVISED ACCORDINGLY.